HomeMy WebLinkAboutOC1971-0619 - ESTATE OF SHAGAMDIIU!i4tttgtntt Q!nuttty,!i!i:
I,.B.Id.~.~.~.;l.J.JvJ~.1..'Jn9 Register for the Probate
.of Wills and granting Letters of Adl1'tinistratioti,in q,nd for the County of
Washington and Commonwealth of Pennsylvania:
To Q:~.Q.!:9..~..J~~r.liAg;.;J,~.r ,..C.TeA."
Administratorof all and singular,the goods and chattels,nghts and cred'tts
XJTi!!l11J,~~~which were of-9.J..~~~§.P._.t~$~~L...
...~~/~g.~~.~~~.~~.~.~.~~~late of the said County,
deceased,with a copy of deceased's will anne%ed,GREETING:
~Vhereas,the saidgJ.f!;r.~§.~.g~~'-.~l~l~g.~~.~~~.!~~~.~~.
,Her l'f'·d Her I W'll d T "'.t1L 't ett1ne,ma ·e _ast 1 an estament 'tn wntmg,
which was duly proved on the ?~.~..~.~day of··~-~~~-A.:D.,19.7.~having,whilst ~!!:~_.
lived,and at the time ofJ:f1;r..decease,divers goods and chattels,rights and credits,within the said County,by
means 7.vhcreof the full disposition and power of gr,l1zting letters of administration thereof,is manifestly
known to belong to me;Therefore desiring that the goods and chattels,rights and credits which were of
the said deceased,~OCf;c.~ua~,Inay be 7rJell and truly ad'fni1iistered,converted and
disposed of according to the tenor and effect of the said deceased's will and according to law,I do hereby
grallt unto you the said Q~.O.t Q.!;J;i:1..'.~.~".~.I'_r..Adminis.tr.a.tar.C T.IlA..•..........~.
..._-__--__-_.___-___-_.._-_-_-__---.._-----_..--_---___-_---___--___-.
............------:.-.-(in whose fidelity in this behalf I very much confide,)full
power by the tenor of these presents,to administer the goods,chattels,rights and credits ~
~~~~-1J.,which were of the said deceased,within the said County,as also to asll,collect levy,re-
cover and receive the credits whatsoever of the said deceased,'which at the time of-.fif?.!:...death 7vere owing,
or did in any way belong to.R~1..'....and to pay the debts in which the said deceased stood obliged,so far
forth as the said goods and chattels,rights and credits will e%tend,according to their rate and order of law;
especially of well and truly administering the goods and chattels,rights and credits 1JlC1UlCl,~
~which were of the said deceased,·according to the tenor and effect of said deceased's will,and according
to law;and making a true and perfect inventory and conscionable appraisement thereof,and e%hibiting
the same into the Register's Office,at Washington,on or before the..___..day 01-..................•............
next,ensuing,and also a true and just account,calculation,and reckoning of your administration,upon
your solemn 9.~.~?:__._..to render at the e%piration of si%months,or when legally thereunto re-
quired;and I do by these presents ordain,constitute and depute you,the said___ _.
Geo.o.Frazier
········--················c·~T·~1f;···················- - ---:- .
administrat .or of all and singular the goods an.d chattels,rights and credits,'lJtJ:1i:I1J1K.~~fi$.
1liEI.f;{which,were of the said ,deceased,with acopy of said deceased's Will annexed,'within the limits afor~
said;saving harm?ess and forever indemnifying 'me and all other officers against all persons by reason of
)'our administration aforesaid,and saving all others their rights,&c.
~n W"tstittutt1!J 1IIIf4trtnf•.I have hereunto·set my hand and affi%ed the seal of said offiCi at
1,V h'h 21st.d ·f June ..y as mgton,t e ay 0 •••.•.-••....••..•.••.-._.••..•...-...•...•.•..•....•........•.......~'tn the year of our Lord
.one thousand nine hundred and ~~.y..'!.!!.~;'[..:~.El ~.M '
..~....~.
Register.
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LETTERS OF ADMINISTRATION
~CT,A.
ESTATE OF
..........C.lara Shaga.m.#-...A/r;../fi..
CIs.ra S.Shagam
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LAST VaLL AND TESTAMENT
I,Clara Shagam,also known as Clara S.Shagam,of Carro1l
Township,Washington County,Pennsylvania,being of 'sound mind,
memory and understanding,do make,publish and declare this as'and
for my last VJill and Testament,hereby revoking and making null and
void any and all Wills and Testaments or writings in the nature
thereof by me at any time heretofore made •
J!I
.FIRST:I direct that all my just 'debts and :funeralexpenses
shall be paid as soon after my decease as can convenient~be done o
SECOND:.All the rest,residue and remainder of my.estate,
whether real,personal or mixed,~~d wheresoever the same may be
situated at the time of my death,I give,devise ~~d bequeath to my
son,Marvin Shagam.
THIRD:I do hereby constitute and appoint my son,Marvin
Shagam,as executor of this my last Will and Testament.
IN WITNESS.WHEREOF,I have hereunto placed my hand and
seal this 3/day Of~195f
~~SEAL)
Signed,sealed,published and declared
by Clara Shagam,.also knovin as Clara S..
Shagam,testatrix above named,as and
for her last Will and Testament,in our
presence,who in her presence,at her
request,and in the presence of each
other,have hereunto subscribed our
names as attesting.witnesse~~
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i\ffibanit (@f 1£xrrutnr'®r i\bmiuistratnr f
§tutr nf 'ruuagluuuiu }
C!tnuutg nf 1IllIuaqiugtnu aa:
Personally before me,the undersigned authority,a N.Qtar.y..P.uhlic..in and for said
County and State,appeared G~.Q.•...O'•...EA.a;z;ie.r.~e:4p,leing duly
sworn according to law,deposes and says that he is the ~~or administrator of the es-
tate of ..Cla.r..a..Sha..ga..m..alkl.a.deceased,that the foregoing schedules constitute a
complete ~~~rtibr~'aR9-\ftiffiOsement of the real and pe~sonal estate of ~a.:i,d ,
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 t~bove named ~Ad~in's.tor.C.T.A.
orn and subscribed before me this ..;!...r...............~.(D.~t;'e ~19 72 },:~.o ~.......~-Administr&'or C.T.A.
,.on a,':'s i~~nt~·;-t.p~:..p.~Q.1iC .
My Comm.EXPFeb.10,l~YITIONAL 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.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
~uttrutnry UUll 1\ppruiarmrutof the goods and chattels,rights and credits which
were of .C~a.+.a..S.haga.m.aJk.l.a late of DQ.n.Q;I;".a.,P.a .
.Clara S.Shae:amWashingtonCounty,Pa.,ttrken and made in conformity with the above affidavit.
J
.DOL.LAR.S
Personal Property
CENTS
3 shares Common Stock -Toledo Edison -29 3/4
20 shares Common Stock -Cities Service Co.-47 7/8
Real Estate Held Jointly
Total
89 25
941 75
$.1,031 00
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All that certain parcel of land situate in Carroll Township,Wash-
ington County,Penna.,held in name of Clara Shagam and Marvin
Shagam as Joint Tenants,with right of Survivorship and.not as Ten-
ants in common.Containing 6.92 acres,and situate on highway known.
as Second Street Extention leading from Donora to Sampson's Corner."
Upon which is erected a one story brick house.The said Clara Shagam
and Marvin Shagam are mother and son.$20,000 00
Personal Property Held Jointly
Donora Office -Mellon National Bank &:Trust Co.
Simplified Saving Account -Clara Shagam or Marvin Shagam
Donora Office -Mellon National Bank &:Trust Co.
Checking Account -Clara Shagam or Marvin Shagam
Donora Office -Mellon National Bank &:Trust Co.
50/0 Income Saving Certificates as follows:
Nos.29513 -$2,000.00,29514 -$1,900.00,29515 -$2,000.00
5%Regular Saving Certificates as follows:
Nos.E04506 -$4,000.00,E04533 -$4,000.00,E19607 -$4,000.00
E19642 -$4,000.00,E19663 -$1.000.00 E19664-$1,000.00 .
E 19665 -$1.aao.aa,E 19666 ~$1,aaa.ODE19677 -$4,aao.aa
E19696 -$4.000.00,E27205 -$4,000.00.E2728l -$4.000.00
E27363 -$4.000.00,E30542 -$4,000.00,E4l544 -$4,000.00
E60203 -$1.000.00
5%Income Growth Certificates as follows:
E296l2 -$1.000.00,E02389 -$4,200.00
~Total
.Note:Jointly held personal property held in name of ClaraShagamandMarvinShagam,Mother and son.
148 00
507.38
5,900 00
49.000 00
5,200 00
80,755 38
I~+---..,-~
~.777
~3-71-~/r ;..;
!.Inventory and Appraisement
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IN THE ESTATE OF
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Clara S.Shagarn
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Geo.O.Frazier,Atty.
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,f 55:
The within named Accountant being duly sworn according to law,depose and say that the above.account
day 6L Ja:q~r,~~:::
u,1
.Dono"r ,Washington County,Pa.
My.Comm.~xpires:Feb.,10,.1973
Warshington County,ss:I do certify that I have given legal notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evidenced by proofs
thereof filed to No t ...3.::-:-..2.3.:::/.
Witness my hand and official 'seal this s=.
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dayof :~19 1~.
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Register of WiIlS(3)
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F'IJ c'('r,:!:•1"\1'"0OJ.,)-..Jtl.'»';:Ii~r\,~.
REGiSTEr.;OF WILLS
Y!!,SHINGTON CO.,PA,
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The Court is respectfu lIy requested to determine
proper distribution in this estPc'
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/'.---=:::Coun.sel for Ac~ountan't
ct.
~lt tqe <1tnurt nf <1tnmmnu 'lean nf Ifanqiugmu Q!nu~ty
®rpqaun ~<1tnurt mitrlninu
In the matter of the Audit of Account in
Estate of_--=C:.:l:..:a_r_a.:--S=h__a..5g~a--,m----------{
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a/k/a Clara S.Shagam
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TO THE AUDITING JUDGE:
AccountantEnter_---'-'.::.m~y ,appearance for -'--_
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N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,w.ith supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate pa,per.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
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FI LCD..L ,
'73 MAY 9 PH 2 43 :~.
RUSSELL MAHINO
REGISTER OF WILLS
WASHINGTON CO .•PA.
No.C,I 9 9 /'I/,/
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In re Audit of Account in Esta;te of
Clara ShallalTI a /k/a
Clara S.ShagalTI
AUDIT
'rtttripr fnr ","pptttraUrt
FOR
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.GeD.O.Frazier
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IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
In Re:
Estate of
CLARA SHAGAM a/k/a
CLARA M.SHAGAM
Deceased
No.Term---------.......----
.FIRST AND FINAL ACCOUNT OF
-GEO.O.FRAZIER,ADMINISTRATOR C.T.A.
The Accountant charges himself with the amount of
personal estate principal as follows:
Amount as shown by Inventory $1,031.00
The Accountant charges himself with money advanced to
Accountant by Marvin Shagam,;son of Decedent,for the purpose of pay-
ment of Debts,Expenses and Obligations.
$7,001.72
TOTAL
CREDITS AND DISBURSEMENTS
$8,032.72
The Accountant claims credit for the following expenditures
and disbursements:
4/21/72
4/21/72
4/21/72
6/13/72
District Director of Internal Revenue
Federal Estate Tax
Geo.O.Frazier -Attorney Fees
Geo.O.Frazier -Adm.C.T.A.
Federal Estate Tax -Interest
$1,663.08
1,500.00
1,500('~00
24.55
1/26/73 ~Geo.O.Frazier-Costs Advance as
follows:
Letters of Administration
Publication-Notices
Filing Inventory and Account
TOTAL
RECAPITULATION
Principal Estate
Credits
BALANCE
34.50
26.00
30.00
90.50
$4,778.13
$8,032.72
4,778.13
$3,254.59
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THE DAI'LY H'ERALD
MONONGAHELA,PA.,,_J
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16.1929 P.L.1784.Sec.3.
paragraphs (3)and (25l.
County of Washington }ss:
State of Pennsylvania
Personally appeared before me,a Notary Public in and for said county and state.
M.;r..s.A f.,J2e.S.antis ,who,being duly sworn,deposes and says:thaL she,..is
the J~.9..9~k~.~.P~;r of The Monongahela Publishing Co.,a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a notice or advertisement,exactly as printed or published.which appeared
in the said newspaper in its regular issues on,the following dates:
r-----......"":-r'!'--
1 l_eg~1 ~J\J,-~E!-
ADMINISTRATOR U
C.T.A.NOTICE ~
Estate of Clara Shagam a/k/alClaraS.Shagam.deceased.late:
of Carroll Township,Washingt0"j'County,Pennsylvania..'
Letters of Administration C.T.A.upon the above estate having beengrantedtotheundersigned.notice
Is hereby given to those indebtedtheretotomakeimmediatepay·
ment,and to'those having claimsordemandstopresentt},lem for:
settlement.George O.Frazier
Administrator C.T.A...Thomas·Frazier Bldg.i Donora.Penna.15033:George O.Frazier,Attorney
,------~""Sl7i~T Bldg.p+punol lllU~;)T).l a.I8M UOf.lsanb
n:r_~-'.,;.....-."'"~.,,_.__.J.j
.........:r.~~y 7.L.l.4 ?~~?J..L.J.9.7.1..._____.
r ~_mA~~g~!I$~~ArQ!L.Q..!.r..~.~:L.NQ.T.l.C.E.t E.st~lt.e.Qf c.1.~r.a Shagam.._ .'\'if th'.t'the affiant or the corporation in behalf of which she is acting is not inter-
,t'"~ested in the subject matter of said notice or advertising and that all of the allegations ofI\!!'~,Wd..;,"to t~'Zd~~_..
.~..~-s~r,i .to and sUb~before me this"f 1i ~'Y1J '1VI~197/·1 ~.~m_:~m·,~;;~bi;;
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lVas~on County Repo~
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Estate Notices
The Register of WiilIs 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.
• ••• ••••••• •• • •••
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 officiail legal periodical for said Washington County,published weekly
hav,ing its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for 'Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly ,as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
...........~~!.Y.~.L..!?..,.?.?...L ..~.?..?.~.
SHA'GAM.CLARA.a/kla CLARA s.SHAGAM.Dec'd.
•Late of..CarrOlI:.TownS!lip..Washing-,,ton CountY,-Penna.··,.•., '
Administrator C.T.A::Geo..0.Frazier,Thomas-Frazier,Bldg..Donora.Pa:
gAstgtorDney:,Geo..,0."Frazier,P .•O..Box..'onora,Pa:....I_,
.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
::~g:~~~'OftJm"';d'vit..to:~~
Sworn to and subscribed before ~_~
./'..
.....??.n9 day of ~~!.Y.,19 !..!..~--oZ~
JOSEPHINE T.SCIAMANNA
Notary Ptlblic,Washington,Washington Co.
My Commission Expires July 1.1974
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..PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form J
Estate of ~~.~~~..~~.~.~?::?..~.!.~l~.
.......................g~~.t:.~..~~~h9:g~~~.
Deceased
No I,./tli/111 .
Fiduciary ~.~!Q~:r~~.~.~~.t:.
......Ag.~An~~tx.~t.Qr...C•.TJ'.A.•............................:
~~~~~~
Decedent's death ~.P.!_~L~~.'---J.9.?~Grant of Letters J~n_.~?J.I A9..1J .
This is the !~~.~~..~.~~..~~~~~account filed in this estate
If there have been formeraccourits filed in this estate,list file number or number and term .
None
Election to take
Under or Against will.(cross out one)
Date Election Place of;
.Filed Record .
Name of surviving spouse ~~~~: :.
List issue,where material:
.,
Did decedent marry after execution of will?(indicate)~No.Any childr~n born after execution of will?(indicate)
Yes.No.If answer yes,name them .
.......__- -_.__.--_._--_.-- -..--_.-.._._.-_-_.-_..-----~:.:-.
L!':9.atees
Marvin Shagam
Relationship
son
Interest
all
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
If partial intestacy,'give facts:
Adeemed:
None
None
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 cl received written notice of the filing of the 'account
and of call of audit?Yes.~K
If any exception give cause:.,.
File copy of Notice .. -
and date of mailing ~~.~..~~P.¥f?r.N~t.~~.~J~~.~~..h~.:r.~~Hh-}!..~.!.??:.
..,
Is estate subject to the filing of a Federal Estate.Tax Return?.x.~.~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..?!..~.9.~:.g.~.'.
~~,.'
If the Will makes~any portion of estate subject to a life-estate,give name and birth date 9f life tenant .
None........___-..-__-___.--_-.-_---___.___--____--_.__ ____------_.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog-ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
".
All creditors have been paid
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudi~ation,,and a 'statement of any other facts deemed necessary for the preparation of the adjudication:
As shown by the inventory the only assets of the Estate held in name of deceden~
alone was stocks having an appraised value of $1,031.00.All other property in which
Decedent had an interest was property jointly held by Decedent and s on,which upon death
of Decedent passed to son by operation of law.
.~!',._"
Balance for distribution per account,.
Itemize any additional debits not shown by account:
Total additional debits (Add)
Itemize'any additional credits not shown by account:,.~.....-
--'r
I 2/7/73 Payment on;Account
;(li.nhe~itance Tax
Total additional credits (Subtra'ct)
Balance for distribution
$.
.I .
$2~000.OO I ............-..}_._.__.._.-._~..-.
$~.J.~!i.i•.S.9 .
$,.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value)'..,
~.
"',
if
Balance for Distribution -Cash
':*'..
If Family Exemption claimed by Petition,give place of Record:~.~~~_;.,
"If Family Exemption is claimed at audit,give name,relationship and basis for Claim:~.-.
No Family Exemption
I·
.j
List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
.to take in kind if balance is not in cosh:residuary shares being stated in proportions:!.
/
To Marvin Shagam-Son -Balance
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COUNTY OF.WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
,
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being duly ,..l?~~~;t?-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 h~~knowledge and belief.l.'
.....~Y'!.~?:?:~~..........0 ond subscdbed belo,"~~.~e ,:;s.l}t\>.:d~Y 0 ..<>..r.c;h..•")Q;.1}1J....I L~.:.Q.~.
Signature of OfficerA ....•.I(/~,
To.tl 'f'Off'0 .~tary·blic . .:\~~~.~.~.~!..~.!.C?E..g.~.::r.~.b:...:...leo lc;~r................Donora,Washington County,Pennsylvania
Office expi res.:;K~J?~..J.9.,..)~1.?.....I
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.'
1 No .(,/..1..5.../1..71..
Estate of Clara Shagarn....---_------_._.._------.....-____-----.
..~I.~!.~~~~!.~..§.~..§.1.l:~g~.~.
Deceased
F'd''Geo 0 F . ,I uclary •~~~.~.3;~.~L ...
...........~.c:!~~!?-.~.~~!.~~~!..~'f.~A!__ .
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-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above,
5.Letters Testamentary or Administration
C.T.A.or on attest copy of .Wi·11.
6.Copy of inventory and appraisement.
7,Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real"estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto,
Geo.O.Frazier
Attorney
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913 M~V 9P~Z 43
RUSSELL Mf.RINO
REGISTER Or WILLS
WASHINGTON CO.•PAt
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If you have any question,Please call me.
"-..
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GOF:ns
enclosures
I ani enclosing copies of the Inventory,ACFount and Audit
Petition in your'Mother IS'Estate.
Yours very truly,
WC)~/)':'
...,..··,''-1/n /~?./cC7..-:>r--Z.-X./'\..",\L.-<.-<:~~.~
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Re:Estate of Clara S.Shagam
GEORGE O.FRAZIER
Dear Marvin:
After the Court has handed down the Audit adjudication I
will also send you a copy of the same.
March 1,1973
ATTORNEY AT LAW
DONORA.:PENNSYLVANIA 15033
You are hereby notified that the Audit in said Estate will.
be held in the Washington County Court House,Waship.gton,Pa.on Monday,
March 19,1973,at 1:30 P.M.
Ma:rvin H.Shagam
The Thacher School
5025 Thacher Road
Ojai,California 93023
--
---------,..-------------~~-----------------:------.-----...,
J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi.
ORPHANS'COURT DIVISION
CLARA SHAGAM,a/k/a
CLARA S.SHAGAM,
INRE:
Estate of
~~Deceased.
oJ>VI
ZZ1IJII.
iaI-elZ~BEFORE:
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(
)
(
)
(No.619 of 1971
)
(
)
(
HEARING ON AUDIT
The Honorable RICHARD DiSALLE,Presiding Judge
necessary papers in this estate,and also a copy of thE
Federal Estate Tax Return.The assets in the estate
anount to only a little bit of money,but there is a 10
of jointly-owned property.And I believe that I have a 1
the papers that are required.
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0::~APPEARANCES:
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COURT:
FRAZIER:
GEORGE O.FRAZIER,Esquire,of Donora,Pa.,
representing the Accountant.
Monday,March 19,1973,at 1:30P.M.,EST
The estate of Clara Shagam.Mr.Fraziel?
If the Court please,I have all the
THE COURT:Is anyone interested in the,estate of
Clara Shagam,also known as Clara S.Shagam?
(NO RESPONSE)
Tflli CUUH'l':'.rne auu-rc--rs-
(AUDIT CLOSED )
,",I
"
The foregoinq record of the proceedings upon the
hearing of the above cause is hereby approved and directed to be filed •
I hereby eerttfy that the prooeedings and evidence are
contained fuD.y and accurately tn the notes taken by me on the hearing of
the above causet and that this copy 1s a correct transcript of the same.
•
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In the matter of the First and Final
Account of George O.Frazier,
1 Administrator C.T .A.
ESTATE OF
Clara Shagam,ajkja
Clara M.Shagam,
Deceased.
J
No._~6~3~-..L..71=_.:-::..l.6~1~9 _
ADJUDICATION AND DECREE
And now May 1/1,I 19~,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
ther~of of te balance for distribution in the hands of the Accountant is determined to be
$1~35.0 .and the account is accordingly confirmed;and it is ordered,
acljudged and decreed that the said balance be.paid out by the Accountant in accordance with -the
schedule of dil~ribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an ~appeal be taken herefrom sec.leg,
SCHEDULE Olf'DISTRIBUTION
Balance per account _
Additional credits -Audit -Inheritance Tax $2000.00
Ad,ditional credits -Audit -Co.Personal
Property Tax 19.51
Balance'~_
2019.51
$3254.59
$1235.08
Deduct ~Ierk/s Costs &.Receipts _
Attorney__----"G"'-'e"'o"'"'r"-'ig&-"e~Q'_'._F..........r-""'a""'z.....,ie"'""r~_
Martin Shagam,partial reimbursement of $7001.72
advanced to pay estate obligations,
14.00
$1221.08
1&.1773
ptJ../46 0 rtn
1221.08 ~,~1IoJJt.J..M.IJ~'m bala~c~.O.~
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Form RCC-33 COMMONWEALTH Of PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTION.S
J
RESIDENT DECEDENT
:',
COUNTY OF,.:w.~.!!'I.b.i.ngt.o.n :..·..,:.:·!,.
1;
Eucutor
I:~~..
IMPORTANT:·'This return ·must·be ,completed in detail and·filed in dupliQate,·with ·w1.1l.attached,with the
Register of Wills of the County where d~ceden.t resided;Return,is,due wi ~h~n ~ne year ~fter.
date of death,unless .an ext~nsion is granted by the Secretar~of .R;e.venue.(Se.ction 7,03 of
the Inheritance and Estate Tax Act of 1961.)
,IN THE MATTER ·OF THE ESTATE OF . }'.'.,AFFIDAVIT OF'.
......C.lg,xg.Sha.g.a.m....a.1.kla.......Cla.r.a...S.Shag.anl..................EXEC'UTOR ..
I£te of w.~..?J~i.~.:t:.;:.l ~~e..Of.~~:~nt)County ADMINISTRAT~~.
state of :p.enns.,y.l.Vania ::.:} . ..~
..55:
County of W.a.shing.t.9,U ::::_:·:.
............G~Q Q..,F.;r..g...?;.i.e..;r.,,.
Administrator C T·:.N.the estate'of the above-named decedent being duly sworn,depose.s.and saYS...
Decedent died April 2.6 ,19 71 .,5 testate leaving a last will,.~opy o~~hich is hereto'attacned.}"
. .(Month)..'(flaY)'(V""r)'Li~i:estate ...
Name and address :of'attorney or}·de.O O Fr.,..a.zier•.....Attorne,y.:.... .
other authorized representative to
whom all correspondence should be ·T.b.Qma..s.~F.r.azi.e.r.Bldg..........
mailed..,Donora,Pa.15033
That as such Ad.m.A :.::deponent is familiar with the affairs of said estate and the property con-
I •(Exer.-utor-Administrator)'..
stituting the assets thereof ~nd tbeir fair market value..,--.'.':.,.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy:'of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK'OR OTHER INSTITUTION
iN WHICH DECEDENT'RENTED·A'SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN..NAME OR NAMES OF
That the contents of said safe deposit box or boxes are item1ze~under Schedules of this
return,with the exception of the follOWing,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof.sets forth fully and in detail ,all the
real'property in the Commonwealth of.Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances'upon each parcel or 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 colunms provided there.fore the assessed valu~tion of each or said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule 8 attached hereto and made .part hereof sets forth f)tlly.an!i in detail all personal
property wheresover situated owned by the decedent at .the time of death;all moneys left by the decedent
at the time of deat~,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings .?anks,,trust companies,or other institutions,'whether indiVidually,.or'in trust for
any other.person o~persons giving also separately the accrued interest thereon,if any,down to the last...)','..interest day prior to'decedent's.death in the case of savings banks,·and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United.States to the decedent;all obligations,whether by statute or agreement they
are designated as tax fr~e,of the United States,or any state,or political subdivision thereo~or of
any foreign country,which are owned at the time of death;a.ii wearing appar~i-,jewefry,'silverware,-pic":
tures,books;works'of art,househol(i'fUrni ture,horses,c-Arriages,aotomobiies',boats"·and any and all'
other personal'chattels of whatsoever kind or nature,left by!iecedent,.together with the fa.irly estimated
market value thereof;all bonds and mortg81!es held by.decedent and of all 'claims due and owing decedent
at the time of death,and all promissory'notes or other instrum~nts in writing for the payment of money
of'which decedent died'possessed,of whatsoever nature,w1.th inter,est thereo.n,if any,giving the face
.v;tlue and estimated fair market value thereof,and if.such estimated fair market value 'be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance policl'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 s~ch time.
.\.
·'.
,,
..',
In the case of securities of close or family c~rporations~the values reported.are as far as
possible substantiated by financfal statement.s of the corporations,showing the assets and +iabili ties.
thereof ./l,S of the date ofdea,th•.The schedule also.sets forth the interest of decedent at the time of
death in any co-partnership 'or business;and in support of the v~lu~o.f s~~h inter~~t'ther~is ~nnexed t~
said schednle,financial statemen·ts showing the asse·ts a'nd 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.:>tatement setting forth the character of the business,,its 10CB.~iOJ:1,and such other facts
pertaining to the business as may be pertinent'to a fair and just 'appraisal of the de~~dent'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 be.queathed by the decedent a tthe time of de~th.
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 t'lke effect in possession or enjoyrii~nt 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~'ea:ch transferee and
all other facts of a pertinent nature regarding said transfers.In the case of ~ran~fers intended to
take effect in possession or enjoyment at or after death,there ·is also attac.hed to the..s~!:ted~le a copy
of the deed,trust agreement or other instrument creating the trust.Ther'~is also set forth in said
schedul~a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of 'the exercise by decedent,eIther individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually ,or ~oin~ly,by the will,deed,or other instl'ument 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 bEmeficiaily interested in this estate at the .time of decedent's d.eath,.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 benef'iciarie~for life u'nder :decedent'sWill.Italso
contains a statement showing which of the beneficiaries named in the decedent's ·wi}l,'if ,any,died prior
to decedent,the dates of their death,their issue,and the relationship of such isslle',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 anothe.r or others,'including intangible,"'stariding 'in the name
of the dec~dentand others,plus the date and place 9f record of instrume'nts effe~ting the vestiture of
real estate and the date of acquisition of .personalty,plus the .name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on .behalf of this decedent's estate,including fune'ral'expenses paid;
family exemption,where applicable;costs of administration of this est~te;counsel fee's and fu<l1ciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones,or gravemarkers,and reli-
gious services,in conseq~ence of the death of the decedent;debts and claims owing and Impaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of'the Inheritance and Estate Tax Act);'together With a statement of collateral pledged for obliga-
tions,if any.It is agreed that·the fiduciary will present proof of said cl'aimed 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 Wmount of tax assessed can be reassessed in accordance therewith.
That the totais of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward'and properly registered in the Summary.
Subscribed and sworn to before me this :..
......"?!: :..,day of .P~~~m9.e.~19..1?,~~i(2~~························__·
Donora,..Washington.County,.Pennsylvania
My Commission.Expires:·Feb.10,.1973
..~~.'(j~(.............................................................,
M-XixHor-Administrat<m
.'T.~.Q.ma.e..~.F.razie.r Blc1g ___..
.'.(Street Number).
..P.r:».D.P..;r..~.I Pa.:· :.
(City or,Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with d~tairs or the word "None~,'and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to'Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
• R C C-34'(l--64)
COM,M0NWEALTH OF PENNSYLVANIA
D~ARTMENTOF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULEUA"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each pClrcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
None
Except Jointly Held Property
See Schedule E.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
l ,
,
I "
\,
~\,
(3\
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
Insert thi s total opposi te "real property",Schedule U A"in the X X X X X
uAs Reported"column on the last page of this return.
.',
,,
,COMMONWEALTH OF PENNSYLVANIA,~TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS;This Schedule must disclose all tangible and intangible personal property 9wned individually
by the decedent,at the time of his death.Property owned by the decedent jointly wi~h.a~other 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.Savi~gs:B9nds 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 app.are:l,household
goods,and furnishings,books,paintings,automobiles,boats,etc.). .....;..
Intangible personal property,such as bonds,treasury certificates,cash on .haJld)md 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,.anY1-Uldistributed
es tate of or income from any property held in trus tunder the will or agreement of anot-h~r,'even though
located outside of the State,at the time of death,should be listed in this schedule.
Item "ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKET VALUE (Do not write in
this space)
1.3 shares Common Stock,~fO·,j,S"Toledo Edison -@ 29 3/4 89.25
2.20 shares Common Stock,~.94J.7/Cities Service Co.- @ 47 7/8 941.75
,
.~~...
3Ji "11'/tJ.jJ .
Insert this total opposite "Personal Property",Schedule "B"in X X 1,031.00the"As Reported"column on the last page of this return.
I .
RC~..36
<..-COMMONWEALTH OF PENNSYLVANIA
TRAl\TSF'E:R INHEH.ITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRAN SFEllS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of'transfer _
(b)State of decedent's health at time of making 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)No
(b)What was .the transferee's age at time of decedent's death?-----(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)~o
(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)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 could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these,questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
•None except property held jointly in name.~
of Mother and Son.
See jointly held property at Schedule E.
MARKET VALUE
(Es timated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
~_dMMONWEi\LTH OF PENNSYLVANIA
:rHANSn:ll TNHERITANCET,AX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
DiSTRl'CTIOKS:This schedule must d,isclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.!
percentage Estate
Share Valuation
DEPART~ffiNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Real Estate Held Jointly
All that certain parcel of land situate in Care 11 Tov nship.
Washington County,Penna.,held in name of Clara Shagam
and Marvin Shagam as Joint Tenants,with r'ght of Survi-
vorship and not as Tenants in common.Con aining 6.92
acres,and situate on highway known as Seco ld Str et
Extension leading from Donora to Sampson's Corne r.Upon
which is erected a one story brick house.T le sai Clara
Shagam and Marvin Shagam are mother and on.$20,000.00
l?J-j,-t-"J.n -
Personal Property Held Joint y---
~--'---1°~gS(;·o6
5,900.00 r
-7t/,00
).-53,'J
148.00 t?M:,..!f ~
tv ~l~507.38 -
pQnora Office -Mellon Nationat Bank &Trus\.Co.
Simplified Saving Account -Clara Shagam or Marv n Shagam
Donora Office -Mellon National Bank &Trus Co.
Checking Account -Clara Shagam or Marvin Shagam
Donora Office -Mellon National Bank &Tru t Co.
50/0 Income Saving Certificates as follows:
Nos.29513 ~$2.000.00.29514 -$1,900.00,~95l5
$2.000.00
50/0 Regular Saving Certificates as follows
Nos.E04506 -$4.,000.00.E04533 -$4.ODD:DO.E19607 -
$4.000.00.E19642 -$4.000.00.E19663 -$1.000.OPt E19664
-$1.000.00.E19665 -$1.000.00'.E19666 ,.~$ ,000.00.E196'7'i
-$4.000.00.E19696 -$4.000.00.E27205 -~4.DOC •00.'fI.~.:J
E27281 -$4.000.00,E27363 -$4.000.00,E 0542 $4.000.OD fr 6fy iJL5'o.f7D
E4l544 -$4,000.00,E60203 -$1.000.00 149,000.OC )../'j {)
50/0 Income Growth Certificates as follows I /l1<.L.()n
E29612,-$1,000.00,E02389 _$4.200.00 .//5,200.00 ~/~/1f-~j6001
r.J <~..6/'+otal '-$,~,~=.3"8 ~(/q ()0~t!~..d--"'J$'fe.;~~rrl~~~/f.c>o '-VV',----rrJ {,
Note:The above jointly held property in th.e naIllle of ;j;fa 77':3 -3 if-',I
mother and son was created m:ore than two y ars p ior to dcltf
of death of mother.and one half thereof only is taxfi,ble.I
1/2 Dfj}D~"'~9 I
'fa 773,3'T ~---t--t,-,,-,:.,----:~f4L>3rb.t~111 ~
;Jfl~4o,3fb'67
Ii
I·
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
.',
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RCC-37 (1.2-63)
tOl\lJ\iONWEALTII OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
\
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED.(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
aye an interest,vested,contingent or-other are involved,set STATE YES IN ESTATE
wise•in estate)forth this fact.)OR NO BIRTH
...over .'
Marvin H.Shagam son yes 47 ,all
Care of the Thacher School
5025 T h::l r h <>,.R ();:l n
Oiai,California 93023
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"
.
I,-
Deponent further says that all the above-named beneficiaries are liVing at this time ~eep~:
NAME DATE OF DEATH RESIDENCE
-
-.'
OF THE
Deceased
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported",column #1.)
o ...,"'C ~..,. ...,(l)(l)o :......:t....e I\>;;l I\>~"'-:0 ~0 -:N :t-'•....,::I."'C
...,'0 :::1 !:!l e:..a~:......:~'"'01\>;.'<"'C(l)cr-~...,..,~:00 :0 ..g -<
t%j f':~:!:!l
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,:0:':--.):::1 :W :::1 ~:00:::(1):......:(1)(l)~:.:--.).~.'0 ......,:·:':0',,',,-II.0''0'"~
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_,~.'~!t~:-...::l:,,~I,:2'1'V ":.:'\~::,-.-,-~i
r.--....::,~""'·O 3 j ,~-::"~r:~~.'-c):~,c>8..~
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.....Year .
'Vd "08 N0J.:jN1HS'YI.:M
S111/11 J 0 lLJLSI 01~i
,'ON IUV-H "n?J S$Jil:~
Att~.II W,V l
<lU<'~~)i1 ,...~~I")
r.-.r THE
!No.
ESTATE OF
Clara Shagam a/k/a Clara S.Shagam
Donora,Pa.
Geo.O.Frazier,
Late of .Pono.r.a
Commonwealth of Pennsylvania
County of'..Washington..
Will
Administration
.'.REPORT:AND APPRAISAL
DEDUCTIONS ALLOWED IN
'\.,
Form RC C ·10-"
OFFICE OF THE
REGISTER OF WILLS
OF Washington COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
.J
THE SUM OF $~:t~:~.
DATE APPROVED .•..s-.I~1.'1..~.
AND AGENT OF THE COMMONWEALTH
Register of Wills,Age.t
ESTATE OF ----:C~l.9:a~r..!'a!:...<!oMU>.&.__"'Su,h.!oSa~g&a"'=='m~----L.ATE OF ---'D~o~n~o~r~a;..L,-..:!:P....:e:::.;n~n~a~.'--.....,..---
A il 26 1971/ I 3DATEOFFILINGAPPRAISEMENT1297 OATS OF DEATH pr ,
DATE NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCH~".'
A.71 77.IDi Rtrict director of Internal Rev'f.nue Federal Estate Tax 1 ~.666 08
4 21 72 Geo.O.Frazier Attorney Fee s 1,500 00
4 21 72 Geo.O.Frazier Adm.C.T.A.1,500 00
6 13 72 Federal Estate Tax Interest 24 55
1 26 73 Geo.O.Frazier Costs Advanced..~
T,ptt.,.,.s of Al'h 'n'nn ~4 l;n
_....,t
Pnhlication -~otices 26.00
Filing:In·n'''!:'and A 30 nn '.90 50
I
T(TAL ,4.778 13..
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COMMONWEALTH OF PENNSYLVANIA }ss:COl,JNTY OF Washington
I,Geo.O.Frazier,Adm.C.T.A.HEREBY CERTIFY,THAT,TO THE BEaT OF
JIlY KNOWLEDGE AND BELIEF.TH'E FOREGOING IS'A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSUI OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Clara ShaQam a Ikla DEcueED.AS DEDUCTIONli FOR'N~C<TAX PU'PO~'...Clara M.shaga~(f)Z'.
.6 ~............:A Af'_-L 0 ~(L.5.)
S RN AND SUBS,I.B'£"9Er'1 ME THIS 2 DAY 01"<I
Janua'rv ~18 73 ~/'./1~__11 ~.or /A-'.~--:;:-/.
'N6tary ~bI1<;:,"Donora,w aShmgtO""l1 L-oumy,Pa.
MyCorl1.mission:Expires:Feb.10,1973.i
,-
'..
,.
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y....Ir't i'f~"'-I ._
I •L.oy $;",
'73 FEB 7
RUSSE LI..f~.~::;IU()
r:EGISTEi~OF WILLS
WASHI1H;TJN GO..PA.
),
.."'"...;-.~"-'"-_......:"-.~.':"
..."\;,..".~
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lln I11p ODrpQans~(!lourt of lIasqington QIounty
IN THE MATTER OF THE AUDI",:OF ACCOUNT
S.Shagam
In re Estate of..S.hagam,.(U.aI'a..a.j~j~Q.:kl;!,;t;>.l;!,•••••..•.No 9J:7.7.l.~2.+9 1.§.~9..t.ITerm,19..73 ,AA
Gaorge O.•..F.raziar.,Admr.•.................................._O'-~.9.~g~Q.•...~:.r.~.~J~.:r.•...A:t;.~y.9..
.I ,~~!
Date of death,.fP.ri.l..26~D-..191~Date of filing Inventory Appraisement De.c.JI 7..,..:1.9.72._."'"~t \.I
TO THE AUDITING JUDGE:
Enter my appearance ·for.Personal Property Tax Due Washington Co'unty,viz:
IT E M Valuation
1973..~3 sh Toledo Edison @:Ex.
20 sh Cities Service Co.@ Ex.,
1972
..3 sh M.e..Q."-"'o'--=E=d=i'-"'s'-"'o""'nL..-~___"'@<--Ex.
I20sbCitiesService@ EXm
10i_88
1971._~_~c--___'_-;--_____'__~__+-------,
'."3 sh Toledo Edison
20 ~h Ci t.ies "...nA
1970
3 sh Toledo Edison
20 sh Cities Service
87 ..7c;
Boo.oo
1969
3
20.,
,"
sh Toledo Edison
sh Gities Service
@
@
34-.875 lc1L .6i
1570.00
..'
1968
'3
20
sh -Toledo Edison
.J
sh Cities Sirvice
@ iO;OO 90 ..·00
950.00
Total Claim
105
890
Year
-I Inventory Assessment 12%Assessment Tax at 10%CollectionAppraisementReturnedValuationPenalty4MillsPenalty 6%Interest
---I------I-----II-----I------I------'l':·-·----·I---,-''r1Jrff-L.....;::r-::--;;;-::--I-----570 dl..sc.
Nonc:...;e=---_1----'1""'0><-.5..:.--_-._-_1__"_-_-----,-_-_-1-·-_-_·......;.'-'=14""'2:.....__1-._._-_-_---.:.1--1--,-'.......°""2=-_-+---"'1)11...,,°'-----__
None 890 --3.~6 .36 .90 4-.82
19 71
19 70
19 68
1675
1040
None
None
168~--6 70 67 ]..26 8.63
1040 --ll.16 •!.La:1.08 5.66
19 ~
19
TOTAL CLAIM .109.51
,
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose.of determining the Personal Property Tax on said Estate.
I........26.tb.day of.__Feb.:r.1J..a.ry 19..73......A.V.CAPANO;'Solicitor
1
e
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No...6.3~.'ll~Ql.9.....1s.t..qlf:al'm,19.;:-7-3....,AA I
,I
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Inr~Audit of Account in Estate of
,.
FILED,
973 MAV 9 PM 2 1+3
•
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L :
:,SHAGAM CLARA),'--'.
J - -~'
:\
RUSSELL MARINO
REGISTER OF WILL'S
ViA.slfIN,eJrm1 co..I'A.
~...
...
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AUDIT
Jrarripr for Appraranrr
FOR
~
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
A.V.CAPANO,
Solicitor
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RCC-81 (6-7\)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
__--=-A=-=T:...:T:...:Y:....:.----=G:.=E:.=:O.=..:R~G~E~FRA=Z~I~E~R~.,
~Administrator)C.T .A.
In Re:Estate of CLARA SHAGAM a/ka
WASHINGTON .County -File No.63-7J -6J 9
Dear Mr.FrazierI
You are hereby notifi ed that the,-:----.,-==o""r"",i"-39=','J.:!:.·~a~n~l=---'-_
appraisement in the estate of__---=-CL-=-ARA--=-.:::-'-.::::S~H:.::.A~G::..::AM:..::::..::___'__
has been filed in the office of the Register of Wills of Jt.TASHINGTQN
Cou~ty on Dec.13 ,19 72,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI P roperty__"""1..L,-"O"""3""1.....'-"O~O~_
Transfers _
J 0 int Iy Owned __---"'4""O'-','-"3Ll:8~6oL.LC6~9.L__
TotaI ~4~1=-.l/....::4'_.::!:1:...!7J..~6:...:!9 _
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 12-13-72 Signed __F_R_E--=D=----.:TO=---.::S:.:I=--_---::;_~_
,~
Title __..£:AP~P:.E.R~AI~S;lJEr;:.,R~I.L....._~_
DATE OF DEATH:April 26,197(j)
Note:This is not a bi II.
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RC;3.;39 (5-681
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of SHAGAM
(Last Name)
CLARA
(First Name)
alkla
(Initial)
DATE OF DEATH 4-26-71 FILE NO.63-71_6]9
REPORT OF INHERITANCE TAX APPRAISER
Dated:December 13,1972
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
Penn'sylvania,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".
~~A~~PPRAl!E~
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
1,031 00
/.;:4~a6(69~..
41 4]7 F..Q
NONE
41,417 69
$
1,031 00
40.377 69
41 4()8 F..Q
NONE
41,408 69
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$----,-----+--
CLEAR VALUE OF ESTATE
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDU'LE F)
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on'$------------f--2%
Tax on $---------+--@0
Tax on $5%
fix 00 $lK
Tax on $15%
Exemptions *
Total Estate --I-__
TOTAL TAX
COMPUTATION OF TAX
$----------1--
$--------+---
$.-,....------+--
$._-------+---
$.,..------,,;-..----+.--
$...l...-__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of ~evenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
:------It=.
BALANCE OF INHERITANCE TAX DUE $L
Add interest at rate of 6%fro~
_____to $------
AMOUNT OF ESTATE TAX ASSESSED $-------1L-
Estate tax paid $L-
BALANCE DUE $-----,_
Add interest at rate of 6%from t=
------lto-----$--------l'
TOTAL TAX.BALANCE $-------l
PAID $-1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
.,'\,same should be noted below,with short explanation.,
Will
Administration !No .
IN THE
Year ..
MATIER OF THE APPRAISEMENT
OF THE
ESTATE OF
CLARA SHAGAM
Deceased
Late of .......CALIFORNIA..........................................................
County of WA.s.a.J;:NG.'rQ1'l:
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
~
:\~
....
l'''unn RCC-2
DEPARTME1'~T OF REVENUE.''',".
BUREAU OF COUNTY COLLECTIONS
of'HARRISBURG,PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE De.cemb.er l.3..,19.7.2 .
COUNTY ..~~.~.~:!.~.9.'!:g~..
FILE NO........~:::.9..~.::..?~.:::.§..!~.
Whereas,G.~A:RA S.Hb.G.AM a/k/a late of G.~J.f.9.RNl.b..
in the County of ~~~~.~~9..~.~Commonwealth of Pennsylvania,having died on
the 2.6.th.day of A.p.ri.l 19 .7.1,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,!..~.~p.T.9.§.~,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 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 Appraisement.Description of Asset Values Made for Inheritance
Ta.Purpoles
$
PERSONAL:
SEE COpy OF SCHEDULE B ATTACHED TO APPRAI SEMENT 1,031 00
,'-
.T'T'J.fF.T,n·
SEE COPY OF SCHEDULE E ATTACHED TO APPRAS EMENT 40.386 69
total 4.1 4.17 69
.."
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-'.-
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(Number and Stroet)
.............................W.CJ....lIJU.A1~,.--_·-r(P~~t()!tiee)..............................,Penna.
WASHINGTON County
l".~').'t
,~
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"
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
CLARA $.~G.~'3.:&./'3.:.Deceased.
Late of
CALIFORNIA
.'.~:;a;:el~:~:Ir;o;~~·;·:~~·;·~::~·~.:."·;J··I··""·""·""·"._J ..
.Page,..I.~~=~No E5..~.~.7..!..-:::.§J.9..
Filed in Register's Office,D.e.c 13 I9...72.
A,noUnl of tax due,$ : :.
.DEPARTMENTOFREVENUE
Received,
Eramined'~nd App~oved,:,: : .
.Wr.ote cibo.ltt A ppra.iseinent·,::::,..
.Appeal /,.om./lppraisement;:; ..........
.E nter.ed attd charged,::,..
"VCI"O:(r N()l~N IH SV'M
S111 h\.:i 0 ti31SIV3H
,0 nnj\t~l .J'''1 '3 S.S.r1H·.....
~'.
Th2 :~!d·6 'AV~:EL,
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R CC-49 (8-71)
COMMONWEAL TH OF PENNSYLVMlJ,4;,
DEPARTMENT OF REVENUE v
BUREAU q~COUNTY COLLEC~'ldNS
INHEAMTANCE TAX DIVISION~-:'t:iARRISBURG.17127
.'
PENNSYLVANIA ESTATE TAX
DETERMINATION J,.J,d.
on Feci cLos.r
,-
.J
Date "xU'lL l~"1973•--'-"!<.--
Estate of:-CLa RB SId RGRIIh
Date of Death y·u ,7 /
County WRSHI~qToh 7:0 3/.·136-5
.Bureau File No.6,j·7/··6'9
1..Taxable estate per U.S.Estate Tax Return,Form #706
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 ($,~--
As verified by computation
$:20 lisa.~-Lf
$ho cha~se_
MOUL
-4.Penna.Inheritance Tax due and/or paidllhl1c-ct-
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$.:J..()~O.(jU
NIAJ(.
J.(J (JIJ.O"b
8:Less:Previous payments on ole of Penna.Estate Tax
Date of payment Amount of Tax paid
$._------
Amount of Interest paid
$,-------
9.Balance of Penna.'Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and 'i'nterest due as of _$===I\J~~==U=(...==
.Prepared by _~·Cl ~~bUT.tSUfuR
.(NAME-;t-"(T1 T L E)
(NAME)
..·FOl\I'"H ,.a </..Putt PoS "J
O!\.Ja ,...7l\(Hfld.Pttc>pe/l't~
f}Q(du(..of 478,;),D Plt.t.s '~T..,,,ps r:
RCC-49 (8-7 1)J~
COMMONWEAL TH OF PENNSYLVAt-l'A'
DEPARTMENT OF REVENUE .'
BUREAU,'cYF COUNTY COLLECTIONS
IN,I:lE-RITANCE T AX DIVISION
~-HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION Isr
6n 7ol,
..:JUI1e,b 19 73
Estate of:CLR RR AJ:J-,-R~G'-....:.-'R~IV\....!.....-__
Date of Death If .le .'7 J
County LVasH ,..,~loh T'D.JL:Ji{-5
Bureau File No.&3 ·,1/·G/9
1.Taxable estate per U.S.Estate Tax Return,Form #706
2.Taxable estate per final change in Federal Return dated
3.Amount of credit for State death taxes.
As shown on ~eturn form or final change notice ($_-+,tJ,-O,,-,AJ=->:€.=--_
As verified by computation
4.Penna.Inheritance Tax due and/or paid CJ\I\RccT $_.llZJ......O=<..(J='-"'-O"'-,utJ'---,"-_
$;to Lf£O~~-if
$-------
IJ ON·e.
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
~ooo ,av
NOIJe.
.
.Date of payment Amount of Tax paid
$,-----~
Amount of Interest paid
$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _
__--'IJ aiel c.
Prepared by
Reviewed and approved by _
(NAME)
('0 Pli ',0 :
G 0 F'Rt;1.Ie II.£.1'Q..eo..
(TITLE)
l1f,h rl Ta~pi(c.
0""':J0 I "vr I-I'd J.
PAt>p·e /l·r".
Edt WlI\bf (l~"c!.fl\~d
G'1 T4t.<..6 FF.ee...
(DATE)
&.l bYe<;'1';7)'R.~J~'r~A JIt\,Iot~7/U&,
UPG'"n~cco"r ofr-eJ ell~c.CLo.s ...(j L(';r~/L
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APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
,RCC-72 (9-68)'-.."\"\,.....
COMMONWEALTH OF PENNSYLVANIA
P'EPARTMENT OF REVENUEE~EAU OF COUNTY COLLECTIONS
(a)'3 (b)The Toledo Edison Company (c)-.t..C...t;oll;ing,;m~Dn:nl--------
(NOTE:In describing securities enter in (a),ab eNe,eitner the number of shares of stock,or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rat,e
and maturity date of registered bonds.)
ISSU!=D ON Sept.7.1956 ,and having a TOTAL MARKET VAilUE OF.$---.liI8~9......2...5"--_
(Date)Clara'Shagam,,a/k/a
.as of the date of death of the decedent,_~C.&Al"",ao.Ar..QaIo.....Jo.,;lS......--,S~bwa~g:;Aa:LIm~,on.April'Z6,1971
(Name of Decedent)(Date of death)
who was.late of Cal'roll Township"Donora.•Pa.,.1?,;·~O~3~3'-L.~Wuai!<.lsil.Jh....i....n"eg~t.wo.un.....~p~a...._
(Street and Number)(Post Office)(County)(State)
The securi ties are registered as foil ows:_......:C~la~rLjact.:'.....::S)[b"a4g~aumn-_-'--~
(Name or names in whi'ch certificates are registered)
ADM INISTRATO R)_-...!ooC...........T......JO.A:l..J.'--G=e~o.!.-•.:...:!'O~.~F~r~a~z~ie~r~.~A~tt~yC.L'-'P~-'-"~O~.·--"'B.....o=x~35~9LJ.'---""'D'-"o~n'-!!!o"'-r~a.L..--'!P.......a.......'--"-1.....5""03~3!!<..-_,eXE~ij.:r.oo.)(Name)(Address)
NAME OF APPLICANT OeD.O.Frazier
COUNTY FILE NUMBER 63-.-61 "ADDRESS ~F APPLICANT P O.Box 359.Don~.Pa 15033
BUREAU FILE NUMBER ~IGNATUR'E 'OF APPLICANT (J.~.
NOTICE:IF YOU FAIL 1-'PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES 't?)
DATE ~~~.4!=-~~..L
I hereby consent to the transfer of the above securities now registered in the name of the a£
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 ~ubiect 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.
..
....
I am the attorney of record for ilis ~n~
tate or the transferee shown on ths -,
front of this form.I do hereby person~
ally'PTIBrantee the payment.within the
'~.;1'"'0 1'";-,,,("'...:;"br('l by l~w"of ?ny Penngyl-
'"~~.'••~~C'...,,~~1-;,..1.,'rC>j be due
;,"':<'":';"]If stoo
. •.......~..,"'.;;>"'---I~.-"~."~:"__.LV.r.:-~
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(:;>:t::J CSIs;.'i3:~'::rre)l·...!....-------....._------.:.-_-----~..
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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:
Application is hereby made for coosent to the transfer of the following securities,of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:',
RCC-72 '(9-68)
COM~\')~WEALTH OF PENNSYLVANIARE"~ARTMENTOF REVENUE
B~EAU OF COUNTY COLLECTIONS
,on April 26.1971
'(Date of death)
(a)20 (b)Cities Service Company (c)---:C:=om=m=o=n'--_
(NOTE:In describing securities enter in (a),ab Ole,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.),7-7-56--2-2-57--2-13-58
ISSUED ON2-2-59-10-27-65 ,and having a TOTAL MARKET VAilUE OF $.....:.9_4_1_.7_5 _
(Date)Clara Sbagam.a/k/a
as of the date of death of the decedent,Clara 5.,Shagam
(Name of Decedent)
(Post Office)(Street and Number)
who was Iate of_-:C~a~r~r~o~ll~T~o!:...:w~n~s~hi~p~.~D~o~n=or=..;a:::.L'~P~a~.~'_~_--,W,,--a=s~hl='n=cg~t,-",o~n'-L.-=-P..",e"",n"",n,-"s~y,-",l-,-v=a~n=:ia~_
(County)",(State)
"The securities are registered as foil ows:_-",C~l=a~r=a--,S~h""a~g~a~m~_
(Name or names in whi'ch certificates are registered)
ADM INISTR ATORt....::C:.:.~T=-=...:.A::.=..:.._--=G::.:;e:...:o:....:.._O-=-:....-oF=-..::...ra=z:..:..:i:....:e:..;:r~p---'A::..=..::..;tt.....y..::.........---'P::.......:.:.•.-",O..::.•.---,B=c::.ox::.=.-..:3:...:5--=9~.--=D..::.o=n..::.o.::...ra~.--=P=-.;a=-.:--.....::1..::.5....:..0-=-3-=-3__f~'EC"lTroR)(Name)(Address)
NAME OF APPLICANT Oeo.0.Frazier
~-r'1-'~..=..L---,--ADDRESS 0 F APP LI CAN T~P~Ol......t~.....u.Y..-.D..P:rw::a..-....Ea..........JL5..Q.;13
BUREAU FILE NUMBER SIGNATURE OF APPLICANT-L.~~~~~~~~:..=.:..._
NOTICE:IF YOU FAIL 0 PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT B
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DATEd~tl(;,
I hereby consent to the transfer of the above securities now registered in the name of the af said "
Decedent and waive the fi ling 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 wit~pr0J..i.sions
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.
.;
!am 'the attorney of record for the es,.....
tate or the transferee sho\vn on the
front of this form"t do hereny Verson-
ally pl1arnntM ,'\;he pa,;tl:lent,·wi thin theti~o T~prr~'h~rl by ia~,9f any PennQyi~
''lit'niF:'h''.-'''''':I "''''F'+cn:,-:-'\'"i r."rY18,y 'be.dve .
'c'f\+"',"'I,n-'<f'\,....'''>1H';+'i0G list,ed.\hp"~';''''{'I ;"'""..':'1.1.><tt~'fi~fM t
lis ,.,,",fl .CJ.~:.'.~.
\/~.~'(T\to)(-Si~nature)'.''0 '
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1
JUDGE'S CHAMBERS
ORPHANS'COURT
TWENTY-SEVENTH JUDICIAL DISTRICT OF PENNSYLVANIA
WASHINGTON,PENNSYLVANIA
May 9,1973
George o.Frazier,Esquire
Thomas-Frazler Building
Donora,Pennsylvania 15033
In Re:Estate of Clara Shag-am,Deceased.
No.63-71·619
Dear George:
The adjudication decree ilt the above estate has been slqned
and a copy of the decree Is enclosed.The dlstributlon decree only
sets forth the "estate llablUty for,lnheritance tax and Isu9CJest that
you arrange with the Inheritance Tax Office In Washington Trust
BuUdlng,Washlnqton,Penusylvania,to pay the individual llabllUy
of the co-owner of the joint assets.
In calculating the liability of the eslatefor inheritance tax
purpose,I excluded from the debts and deductions flled the amount
of $1668.08 for the federal estate tax and because of the size of the
estate,the attorney fees and administrator's commlssloQ were
reduced from $1500 to $500 each.It appears that the balance of
the fee for leQal services and for the admbletrator's commtasloQ
Is JustUted considering the amount of the Joint assets but 88 this
offlee can only prepare a distrlbutton of testamentary IUSsets,the
above adjustments were made.The estate ,.,88 insolvent as far as
individual asseta owned by the decedent were concerned atter
deducting the allowable expenses.
The personal property tax receipt you left with me is enclosed.
Very truly yours,
/s/Jay W.Troutman,
1ay W.Troutman,Audit Clerk
lWTjvh
Enclosures
CC:Andrew Merva,Supervisor
PA.Inheritance Tax Office
J
~==r .....
RCC·4 (8-68)
NO·n 40266
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX
J
dollars
FIVE HUNDRED SIXTEEN and 47/100--------~-~_
R~l Sbagam ...Paying On tnd.JJiab.representing Pennsylvania Inheritance or
ATTY..GEORGE 0..FRAZIER Estate Tax due from the following estate:From:-r 1
THOMAS.FRAZIER BUILDING
Address 2%Tax on $$---------.r.iI
63-71-619 4~26~71FileNo.Dote of Death,__"'---1 15%Tax on $,_
DONORA,PENNSYLVANIA 15033 6%Tax on .$4_0--',:......3_8_6_.6_9_--,-_$.2....;.,_4~2_3_.2_0__n
$-----..,.------.
August 11,1973
Date of Payment ----------------1
CLARA BHAGAMNameofDecedent ---1
%Tax on $_
Estate Tax,Act of
May 7,1927
$---------11
.$--'--------tJ l
$..;::..3=.1;::..:.5::..=2::......-._0
516.47.$========11I
TOTAL TAX CREDIT .•$__--::2::-t~4.,....2.,....3.,....··~.2.,....0:0---rJ
Less five percentum of tax ifPrev~Pd.1',938;2S
~paid within three months after Bal.Due 484.95
date of death $---------It
{Ius interest a7~2(f~'1~
_%fr1}a-::t-,-e------to _
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lYOO ~[p Q;~·@ill,lr~..~c~·t~~,/TOTAL AMOUN:r~R~ID
NOTE:This Triplicate Receipt to"~e retai~.ed.'i~r aUdi~~6:"S (.J
"-.....,..~.'")'""".'.¥'---~"Received'by
NOTE:In accepting the transfer Inheritance tax on future estates,prior to the death of thtlife -
tenant or tenantdfor years,as eVfidenced byfthls receipt,Ii Idsdunders,tal:lhd that the Commhonwdealthh\~fhhall--...).,,~.,?"
not be preclude or prevented rom hereo ter assessing a 1II0na In eritance tax at t e eat o·t·e:=_:'::~':"J::A;~~~~~~.Jf-.f---.l;'&"'~::::::::::::::::~~:;--":1l
life tenant or tenant for years whenever it appears that such additional tox may be legally due and .--
collectible for ony reason whatsoever...
Remarks:
MJR/
WASHINGTON·'..",County ---,."'--_...:::....-::-_.:....._-'--_--:-__-j
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~WILL AND TESTAMENT
I,Clara Shagam,also known as Clara S.Shagam,of Carroll
Township,Washington County,Pennsylvania,being of sound mind,
,memory and understanding,do make,publish and declare this as and '
for my last Vlill and Testament,hereby revoking and making null and
void any and all Wills and Testaments or writings in the nature
thereof by me at any time heretofore made o
fiRST:I direct that,all my just debts and funeral expenses
shall be paid as soon after my decease as can conveniently be done.
SECruf.D:All the rest,residue and remainder of my estate,
whether real,personal or mixed,and wheresoever the same may be
situated at the time of my death,I give,devise and bequeath to my
son,Marvin Shagam o
THIRD:I do hereby constitute and appoint my son,MaJ;'vin
Shagam,as executor of this.my last Will and Testament.
lli VlITNESS WHEREOF,I have hereunto placed my hand and
seal this 3;day Of~195f
~·~SEAL)
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LO 31.QO
1103 1.00 S
1 0)0 00.0 0
74.00
253.69
2,950.00
24;500.00 .
Z,6 00.00
9.0 ()
411417.69 S ~..~-
-4-1,41 7 .6 9 r-
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No.619 of 1971
ESTATE OF'
Clara Shagatn a Ik/a
Clara S.Shagatn
NOTICE OF AUDIT
...-;--;.
=c:I
':of :;:J _~~"'I""»rn .......::It ---U'G?Z;;,~~•~;.r__
~U;(f)'-C -.w.
Z-In r~l :.-~
G:l rn ..t..O O~'-~:::0 i -~.0 ~-:Z 0_,',;,~.,....."......:::z:..a }:>-
0::::.:0 ..-~
:r=z r"o'.•
-oro ..c.~(ft,~
"
GEORGE O.FRAZIER
ATTORNEY AT LAW
DONORA,PENNSYLVANIA
..'~
l
Affiltanit (@f 1.Exrrutnr (@r A~mitti!itrtttnr
~tatr of 'ruusyluauia }
QLouutyof lIas4iugtou sa:
Personally before me,the undersigned authority,a N.o_taJ:_y..P.ublic in and for said
County and State,appeared _._Q.~.9.~Q:..J~):.~~A~.;:.___who,being duly
sworn according to law,deposes and says that he is the ~or admttrtsfi.a.&r of the es-
tate of .Cla.r.a__Sha_gam_9<.lkl9<...deceased,that the foregoing schedules constitute a
complete inv~rolf~~ndSJl>1&~ment of the real and personal estate of _..aa.id _____.,
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 abovezonmed ~inistrator.C.T.A.
6:0rn and ~1tbscribed before me tbis .J..9..4 }D 7:..,_...;.\..7,...z........(l Jl
:/~~~~~i~p7.p.,R)iC'~:A.b7 ist~~i;;c:T.A.
My Co'mm.-·Exp:Feb.10 reP,IjITIONAL INS!RUCTIONS
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 ()f .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
3Juurutory aub i\ppraisrmrut .of the goods and chattels,rights and credits which
were of Cl~~.<;l,..Sb.a.ga..rn..a.J.k../~.late of D.ono.ra"Pa ..
Washington C01tf:}y~9a.,Stizk?nh~g~de in conformity with the above affidavit.
DOLLARS CENTS
Personal Property
3 shares Common Stock -Toledo Edison -29 3/4
20 shares Common Stock -Cities Service Co.-47 7/8
Total
89 25
94:1 75
1,031 00
Real Estate He!d Jointly
All that certain parcel of land situate in Carroll Township,Wash-
ington County,Penna.,held in name of Clara Shagam and Marvin
Shagam as Joint Tenants,with right of Survivorship and not as Ten-
ants in Common.Containing 6.92 acres,and situate on highway kno'Mn
as Second Street Extention leading fro~Donora to Sampson's corner.11
Upon which is erected a one story brick house.The said Clara Shagam.
I'and Marvin Shagam are mother and son.$20,000 00
Personal Property Held Jointly
507.38
148 00
5,900 00
49,000 00
00
38 I
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I
"'"
5,200
Donora Office -Mellon National Bank &:Trust Co.
Simplified Saving Account -Clara Shagam or Marvin Shagam
Donora Office -Mellon National Bank &:Trust Co..
Checking Account -Clara Shagam or Marvin Shagam
Donora Office -Mellon National Bank &:Trust Co.
5%Income Saving Certificates as follows:
Nos.29513-$2,000.00 29514 -$1,900.00,29515 -$2,000.00
5%Regular Saving Certificates as follows:
Nos.E04506-$4,000.00,E04533 -$4,000.00 E19607 -$4,000.00
E19642 i_$4,000.00,E19663 -$1,000.00 E19664 -$1,000.00 ~
E19665 -$1,000.00,E19666 -$1,000.00,-:-E1967T -$4,000.00 7
'E19696)-$4,000.00,E27205 -$4,000.00 E27281 -$4,000.00 :..
E27363~-$4,000.00,E30542 '.-$4,000.00 E41544 -$4,000.00
E60203 -$1,000.00
I 50/0 Income Growth Certificates as follows:
E29612 -$1,000.00,Eo.2389'-$4,200.00
Total '$80,755
Note:Jointly Held personal property held in name of Clara
Shagam and Marvin Shagam,mother and son.
Original Inventory Filed Vol.CJ?P.L/33
.......,
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Inventory and Appraisement
l'
IN THE ESTATE OF
c.
s:~;J,~;t;'.~..Sb.a.ga.m..aJ.k/a .
,."Clara S.Shagarn
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Form RC C ;10 •._.t.~DEDUCTIONS ALLOWED IN
'i.,....,r
DATE APPROVED C;;;1..9.!.?.3 ..
THE SUM OF .....
~~~_J\q~
Register of Wills,Agent ~
Donora,Penna.
STATEMENT OF DEBTS
AND DEDUCT'IONS
ESTATE OF _.:..c;r!-'1!>5ait..r~a.........M:u....'L----lS.u.Ah~a4g~a~m~LATE OF
OFFIC'E OF THE
REGISTER OF WILLS
DAT E OF FILlNG APPRA'SEMENT _-'1....../'-'='2.....9;...;'1'--7.:....=3 DAT5 OF DEATH _-=Ac=..<:p;..:r::...;1=·1::......::2:..6;:..L,--=1:..;9'-7.:.....::1~_
AND AGENT OF THE COMMONWEALTH
OF _W~a",-s=hi",,·....,n:.t:g,.,t:..:o~n~COUNTY
DATE No.OF NAME OF PAYEE REMARKS AMOUNTVOUCH~R
.d.71 72 Ini Rt.,.i ct director of Internal RevE nue Federal Estate Tax 1 11613 08 ,
4 21 72 Geo.O.Frazier·..Attorney Fees 1,500 00
. 4 21 72 Geo.O.Frazier Adm.C.T.A .1,500 00
,24 5561372FederalEstateTaxInterest
1 26 73 Geo.O.Frazier .Costs 'Advanced
I,p.tters of A-'~~tr;lHon 34 SO
Publication -~otice s 26.00
Filing:Inv~"tn ~v ::Inn AC"r-n ,nt 30 00 .~
TC TAL 4 778 13
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HEREBY CERTIFY.THAT.TO THE BEST OF
FUNERAL EXPENSES AND EXPENSES OF
o.~eED.AS DEDUCTION\;FOR
Jf)2~_(L.5')
Fa.
}se,
C.T.A.
,.,.,..,.-DAy 01"
COMMONWEALTH OF PENNSYLVANI~
COUNTY OF Washington
I,Geo.O.Frazier,Adm.
",y KNOWLI!:DGE AND BELIEF.THe:FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.
AD""NIB.TRATION BU.BMITTED TO THE Ii15TATE OF Clara Shagam a /k/a
,,TAX :'~RP~.~ES.Clara M.S_~g~~=:4:
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