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HomeMy WebLinkAboutOC1971-0636 - ESTATE OF PHILLIPS\ ...~4 .._', Q!nUtmonwtaltq nf 'tttnsyluauta,!sa:lliasqtugtUll Q!nunty, KNOW ALL MEN BY THESE PRESENTS: on the 23 day of June Whereas,at Washington,in the County aforesaid ,j A.D.19 11 ,before me, Russell'Marino ,Register for the Probate of Wills and Granting I Letters of Administration in and forthe County of Washington,in the Commonwealth of Pennsylvania,",,','I 'the last Will and Testament of I Ada Phillips a/k/a Ida Phillips late of McDonald Borough in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and William L.Phillips the Executor in said Will and Testament named,having appeared before me and taken and subscribed the oath of office pr,escribed by law; NOW,THEREFORE,I,Russell Marino ,Register'as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said William L.Phillips I, ,committing unto him ,, ,I 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 l~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 day of June 23rd. ,. i,nthe<year-of.qur-Lord one thousand nine hundred and :Sevepty -one .•~...~':t -.to>_ t I"~..~... •t ~.,'\~... ~~72L~. :Register I, I I ., • .~';~ 1H (j:tjj~~ 1l-C ~~1::r:~jH H =:t"I t"I ~1t"1 t"I ~:H I-!ts:41l-C l-Ctil III t Cfj e1-II»»~"'--I ts:4 N ~III .....,-.~~0DlTI a~a~~<= i· I..,•....,_"'> ",1 ._'" iGant mill an~'Wrl1tul1trttt FORM NALY No.112·9 WILL .~ADA PHILLIPS,also knovm as Ida Phillips For Snl"by 1'.O.Nail'Co..!,nw Binnie Publlsh"rs 415 Grant St..1"1;11.19.Pn.J of·J:!cDonald ,County of \"!ashington and State of Pennsylvania being of sound mind and memory,do hereby'malee, publish and declare this to be my Last Will and Testament,in manner and form following,hereby revo7dng any will or wills heretofore made by me. First.1 direct that all my just debts and fu.neral expenses be fully paid and satisfied,as soon as conveniently may be,ij,fter my decease. Second:I give,devise a~d bequeath'all my Estate,real,personal, or of whatever nature to 11illiam L.Phillips,my son,of HcDonald"pa. ,.' " Ii: r,. I do hereby make}constittttc and appoint of McDonald,Pa. vlilliam L.Phillips,my son, to be my execut or of this my Last Will and Testament to serve ..Jithout bbnd. () ]n aIlftness <mIf)creof,I}Ada Phillips the Testat rix above named}have hereunto s'ubscribed my name and affixed my seal}the fifteenth day of June in the year of our Lord one thousand nine hu.ndred arid sixty-four. <--ac(cL-----~-----------~Ada Phllllps . Signed}sealed}published and declared by the above named Ada Phillips of HcDona.ld,Pa..}as and for her Last Will and Testament in the pTesence of us}who have hereunto subscribed our names at her request as witnesses thereunto,in the presence of said testat rix ,and of each other. -~:;::-~_2/...R.-<*~~~L~"t -/j/;}IJ~"~.__-Z;:j71:1.1:J.!_.ir.---t.£l..lL~·.J~r---·-~--··_/<::..J.....-_.---" ~#~ ~~.~-fj " 0' ,,,···,,·,,,,·,·····, ,,,, 00:0.:·rl :rl:rl: ·rI :ra:.~: wi'0:.c:::::: ': 'C owP-.f..:ret:..-I:w:~:0:c:::l:u:~I ,, 0-) 'l"-I ,: ~<l)~ ~§ ~\l) ~£ . ,, , ~~ ~ool:Q.....~is .~ ~\l) 1:o~<l)~ "t'!~~ .i ~... ,,, ,,,,, , ~l ~...'v ~<l)-I->.~l:l) <l) ~ ,;;~.~~i :.' :.~ c'.....;._.; ";:.". .. ~i ~ ~ cO... ~... ., ~"~o ~....... E";:.: :>;.. ~i:l.' ~ oo..'2zo c; ~\.;::\.:i::(..' .,··I~'~t"':.,~:".·:,·...,,;-.:.'.~~',~;-~_"":_";"<'':'~~~~''':':''~~~d'';'/",·::;;<.:::..~.~"i:it:~:,.,~.,,~~~.\,~,".;;.,':"_",..~~,-,l---:_"'-': h 6 -7/-1o.J0 J 1\ffibuuit OOf 1fxrrutnr (@r 1\bministrntnr ~tatr of Jenn5yl~ania.t 5.6: <nounty of Ba5~ingtDn \.•. Personally before me,the undersigned authority,a No.tar.:y.P..ub.li~in and for said County and State,appeared W.1..1.1.fr.~m ~.~l?.b.i.l.l.fr.p..~who,being duly sworn according'to law,deposes and says that he is the executor or administrator of the estate of Ada .Philli.ps a/k/.a lda PhUli.ps deceased,that the foregoing schedules constitute a complete inventory and appraisement of,the real and personal estate of..A9.~....~.l~l~....!.g~....fh!ll!p.,s deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executor Administrator.Fe'~·.lih day.~~w.·.f!tf:~~~~?!f~;Ei':..:::~::~:::-.1~~~;6~,"''''''''''''''.'.. I ;~~~.)·f t:.::»~.,"_I ADDITIONAL INSTRUCTIONSf~I·~'.'1'.An inventory must be filed within three months after appointment of personal representative. !l.til ~~2.A supple!Jlental 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, k.,!~~'~Over $10;000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-.'z -g,~,cluding Gopy of Will and copy of Federal Estate Tax Return..":§~~c;",-REFERENCE FOR ADDITIONAL COPY..JI ..-.. -Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 were ~-;lInUtntnry anb "ppraistmtnt of the goods and,.chattels,r.jghts and creditsuwhich.., of A~~l.kl~l.d.a P..b.i.l.l.1"p.~late of M~.P..Q1J.~J.4.~.Q.r.Q.ygh.;.:. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS G-ENTS PERSONAL PROPERTY NONE REAL ESTATE ..'"..... ALL those,,:two~'certain lots 'of ground situat'e''in Cecil Township and the Bor.ough of McDonald"'beittg kttown--'and-.. numbered 6-0 and 61 in the J .D,,'·Stiuter"s rea'!'rangemebt of F,.A.0 'Rara plan of lots 'as'recorded'tn 'the 'Recorders- Office of ~-lashington Coun'tY~'Pennsylvanta,'in'cPlanBook Volume 2,pages 100-101 more fully described as follows:LOT NUMBER 60'"~.",,.._.....-- Fronting on the North side"ttf Rtll 'Street~a -distance of··40 feet,and extending back,'preserving the 'sa.me·'width for a distance of 146.45 feet'~on the"~East line and 132.75 feet on the Nest line to Railroad Street,on which it has a diagonal front of 48.28 feet.' ..'.. LOT NUMBER 61 •..-'," .-.,Fronting U-distance 9f 40 feet on the North side of Miner (Rill)'_Str~et ,a'n~"e'xtentling bacck ·along the Lvest line,ajoining said lot'number 60 a distance'of'146:45- fee,t and on the 'Eas't'Line a distance o,f 120.-0feet__,to an s~~n~~~~;:~~~i~1~~~~~4!~~;eiiiM~~~~~:~~~;;f~~~~tl~~~: 60.' ,,'..). ReserVing all coal und~rlylng said-lots with the,.~.~ \I 'r .~~.'.-f , 0"'"....."-I ','.)..• -, . ,-, .-.'..,...t·~. "~~"'" Ii, .~) ':, :''': privil'ege of'mining and removing the samt!without incur~ing any liability fo~'any damages~caused·thereby;~~l~orese~­ ing oil ahd g~srights as mentioned in any former deed or deeds of ,..ecord;.l.:. 'BEING the same two lots'whieh William E.Webber~:etl~us., by deed dated/August 6,1929 and recorded in the Recorder's Office of Washington .Coun.ty,Pehnsylvania,c in'Deed Book • •"CC I __, Volume 563;pages 318 and'320'granted and conveyed'to Leona;:d Phillips and IdaPhtllips,his wife,the said Leona;-d'~hillips oied January 5,L1954,whence ~itle' '4evofved :upon'Ida'phillips-as''surViv;ing tenant ,'by ·the l~'~nti~itei's;'..thei~said tda Phil.lip~a/k/a Ad4 Phillips:are one 'and the same person~',",. .......1 ,'Oriwhich is'er.ected:a:,'1,,1/2 stciry aluminum ,Bungalow;ya,.l~ed at '$6,000.00 ''''., .....,. VALUE $6,000.00 c "'-...) " .. ...:;..... .., " --~--~~-~-""- .'.'.~.~~~~Jf r..··~ :~:, }.~ 0-t· t.ry...... be> ~ ~ Q '::f. Q), ::Jg ...... Q)Ln:>0 <Ln....gg.... 00<~OIl4cng....~..CU..J'O~~tel,~!.U •cn Cu~~..c:0p.,oo ~Q)....cn ....o.., RusseLL Hi~!~iNO f1EGIS1Ti·,()f WILLS y!p,SHiN ...·C~"CO ..PA. •74 0CT I 0 Di'j 4 I L\i L.J !;I • f·~'1 !,,1,'.,r····~"..\:'"-,~,F'\'~Ll•t,.••J......,f, ~ ~"~. ,, ~ :~,,'1/ ·F '.'cn ..,,····1·p., \\.~ ....1....:~E 0;-..c:',...; l:::114icuk.~a tU 1 .~.,.... cu'"~E....~~~i -tl..cu1-tl..~~h .........' t;']~~1.........: ,,~,~CU~ ''-~~cni '''-s .2.N ,~ l:::'.~: """cu ~....:"E .........1.....~:...c:i --,1141i·1-,~ /' qS:.cu~1 (~,:-;:: .t.' <:.-::--k. i" ", oo "5- ~ ~ ., STATE OF PENNSYLVANIA,'f SS:WASHINGTON COUNTY, The wit<hin named Accountant being duly sworn according to law,depose as stated is true and correct as )~~__:..verily believe,\', ;\S~orn and subscribed before me thiS...7.d..... da.Y.af~fj~~ ,'",:ANDREW F.CAllENS,NU'I'Ai(t 1:'1..:,\ - ,McO'ONALD BORO,WASHINGTON COU.i\i ~, -'My COMMISSIQN EXPIRES JAN.4,1977 ,(Meml1lfr,(pennr.ylvariiaAssociationof N\lta1l6t1--'.-,." and say that the above account Wa1shington ,County;,ss:I do certify t'hat I have given legal notice to all·persons concerned of the filing of the within account in the manner prescribed by Sta't<urte and Rule of Court,as evidenced by proofs thereof filed to No 4?a.::..7~._..?..~ Witness my hand and official 'seal this ~..__.___ -ZS-day of ~:__. :__19 . tfI /J'_~J1~··············~~gi~·t~~··;f··Wi·ii~···'rnCY .......::loo Q) :S o.... ~.,~~r r"'0riLL ~ 9'15 H~R \4 ....I'l::lot.lt.l <11 r-l,.... 0\ r-l ~o \0,M, \O!I :.m!~ioz ..~ ;.J L/ 'cll<D~Sa S!y~U!UO!~nq!J~s.!p JadoJd au!wJ~...,ap o~pa~sanbaJ All nH::>adsaJ S!~moJ ay.l ---------------- ':'.'~r .....:...~.....:.:.' .~..........., -...#.. :;:"1· ...~.._~.~~ :t-:- ......,.,.. =-~1 ~-. -,"'..., ;..'..-;,.........'II.. Original -FirstSheet -Account -Revised 1971 Orphans'C~urtDlvl:IDon .."I,. I.".f'' For Bale by P.O.Naly Co.,Law Blank Publlshsrs 435 Fourth Avenue,Pittsburgh,~a._1UY WASHINGTON IN THE COURT OF COMMON PLEAS OF ~COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION .. of 19}(1 Estate of Ada Phillips a/k/a Ida Pmi1lips,'Deceased , FIRST AND FINAL ACCOUNT OF WILLIAML.PHILLIPS,EXECUTOR As per Inventory and apprais~ment filed .~." Accountant takes credit out of the assets of the estate as follows: $6,000 00 \EXECUTOR'S NOTICE Estate of Ada Phillips,a/k/a IdaPhillips,deceased,late of'McDonalc! BOI'ough,\Vashlngton County.Penna. Letters Testan1cntary upon the above estate having been,granted to the un- der:signed,notice is hereby given·to thb:;e indebted thcl-eto to Inake irnrnedi- ate paYlllcnt,and to those having c)aims or dClllands to present them for settle-l11cnt.. . . WILLIAM:I,.PHILLIPS, 118 ,Railroad Street.' f McDonald,Pa.1;;0:)7~,oseph C.Ralston,'Attorney,11.8 East Lin{..:oln Avenue, l\'lcDonald,Pennsylvania 100;:;1...5·3t· L Affidavit of Publication Before me;a Notary Public,personally appeared Andrew-T.Eiler who being duly sworn,deposes and says that he is the authorized 'agent of THE RECORD-OUTLOOK,a weekly newspaper of general circulation,published at Mc- Donald,County of Washington,Pennsylva- nia,and that the notice attached hereto was published in the regular issue of said paper of July 1,1971 July 8, '1971 July 15,1971 and further that the affiant is not inter- ested in the subject matter of the said 'ad- vertisement;and that all of the allegations of this statement as to time,place,and character of publication are true. Sworn and subscribed to before me thisR.dayof JUly 19-21. /~:.-/ lVI;Commissior!-;e?Cpires '~~~",~",:, ,JOHN N.T;~:WALKE~~JR.;iWTAiiY PUBLIC .'Ml:DONALD~BORO;:V'ASHrNGrONCOUNTY -MY'COMMISSION~EXp:rR1:S:in.~.1973~,'", \...~1 '.. Member;Penflsylva6ie-Asso'ciation atNotaries". PHILLIPS,ADA,Dec'd.. , 'Late of McDonald Borough,Washing-ton".Gounty,Penna.-~;-,Executor:William L,"'PhilIips,118 Railroad ,Street,McDonald,Pa)15057Attorney:Joseph C.Ralston,118 Eo Lincoln Avenue,~cDonald,/Pa. The Register of Widls 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. • •••• ••• • • •• • •••• of May 16,1929,; Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) ~~ ------........u ..CiI'1io~...,·__~___l 1 Washington County-Reports 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 ofIiciaJI 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 ofIiciallegal 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: PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}SS. STATE OF PENNSYLVANIA ................J.u.l.y J..y 8.y 1.5,.,19.7..l .. ~' that the affiant or the corporation in behalf of whioh he is acting is not interested in the subjeot matter of said notice or advertising and that all of the::..:~of thm "Edam ~to :'~~_::;;Z;"~:_~~ S d b 'bdbf'~~~~worn to an su SCrI e e ore .-.-•., • .":"r''/ 15.h J 1 71 ::"';'--,':'-:--~~..-::-~'~............t day of ~Y.,19 ~........,'_:.-.:~<?~----~.: JOSEPHINE T.SCIAMANNA Notary Public,Vlashington,Washington Co. My Commission Expires July 1.1974 .A.;<t ~n t1J.r Otanrt af Otammon·JUrns af Ifns~ingtnn Otanuty. 'rnnsylunnin.QI)rp~uns·Otanrt iJiuisinn Inthema~erofthe First and Final Account of Willi a m L.Phi11 ips, Execu:tor ESTATE OF ADA PH ILL IPS, Deceased No.63 .71 -636 ADJUDICATION AND DECREE .' ~iAndnowAugustdO-.,19~,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration ther~of5tB1 bL?!ance for distribution injl't'he hands of the Accountant is determined to be $,..and:the account is accordingly confirmed;and it is ordered,' adjudged and decreed that the said balance be paid!out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an·appeal be taken herefrom sec.leg.' ~~~,•J~ SCHEDULE OF DISTRIBUTION Balance per account ~_,_-------- Additional Credits -Audit...Cre~it:Inheritance Tax paid,not reflected in account Balance:_ $2,684~00 1.50 2,682.50 179.04 $2,503.46, Deduct Clerk's Costs &Receipts _ Attorney Joseph C.Ralst on Record~r of Deeds,Recording Certification of Real·Estate Contribution by accountant to preserve real es tate in kind 9.50 3,506.04 2,493.96 6,000.00 William L.Phillips,residue,consisting of real estate in kind at appraised value as 'certified herein 6,000.00 NO BALANCE ..,, .. ,' l t -'~".\_.i IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS~COURT DIVISION REAL ESTATE TO BE CERTIFIED Ta THE RECORDER OF DEEDS OF WASHINGTON COUNTY BY THE CLERK OF THE ORPHANS'COURT DIVISION Ada Phillips,devisor,to William L.Phillips,devisee,all the right,title and interest of the devisor in and to: ALL those two certain lots of ground situate in Cecil Township and the Borough of McDonald being known and numbered 60 and 61 in the J.D.Sauter's rearrangement of F.A.O'Hara plan of lots as recorded in the Recorder's Office of Washington .County, Pennsylvania,in Plan·Boo:k Volume 2,pages 100-101 more fully described as follows: LOT NUMBER 60 Fronting on the North side of Hill Street a distance of '49'feet,and extending back,preserving the same width for a distance of 146.45 feet on the East line and 132.75 feet on the West line to Railroad Street,on which it has a diagonal front of 48.28 feet. LOT NUMBER 61 Fronting a distance of 40 feet on the North side of Miner (Hill)Street and extending back along the We·st line,adjoi - ing said lot number 60 a distance of 146.45 feet and on the East Line a distance of 120.0 feet to an Alley;thence by the line of said Alley a distance of 37.~7 feet to the South line of Railroad Street;thence by said 11ne of Railroad Street 29.28 feet to lot number 60. Reserving all coal underlying said lots with the privilege of mining and removing the same without incurring any liability for any damages caused thereby;also reserving oil ?nd gas rights as mentioned in any former deed or deeds of record; BEING the same two lots which William E.Webber et ux., by deed dated August 6,1929 and recorded in the Recorder's Office of Washington County,Pennsylvania,in Deed Book Volume 563,pages 318 and 320 granted and conveyed to Leonard Phillips and Ida Phillips,his wife,the said Leonard Phillips died January 5,1954 whence title devolved upon Ida Phillips as surviving tenant by the .. entirities;the said Ida Phillips a/k/a Ada Phillips are one and the same person. On which is erected a 1 1/2 story aluminum Bungalow valued at $6,000.00. - 2 - .~~\V :.~'<.-,"' t· "'-''',_0 i IN THE ,; , II-PENNSYLVANIA ORPHANS'COURT DIVISION ". COURT OF COMMON PLEAS OF WASHINGTON .COUNTY,.- *..*..**** ***** ******~* IN RE: ESTATE OF ADA PHILLIPS, DECEASED. I ( NO.63-71-636 In the matter of the • FIRST AND FINAL ACCOUNTDO......._~___ _ ,Ex-ecutor -II ** *....*..........*******"..* ADJUDICATION AND DECREE-...--:--II __ a-n-d SCHEDULE OF DISTRIBUTION~o_-"'-':_~ d-a-t-e-d .' __A.....~2 us t 25,!.~76 f-i-l-e-d.....* *******.~****.. i-n-c-l-u-d-i-n-g t-h-e f-o-l-l-o-w~i-n-g, **..*****..*** *....****".. ....*.. •, t, !. I, ,I .:.j! " ••i." _.IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'"COUR"DIVISION' REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF'DEEPS OF WASHINGTON COUNty BY IHE CLERK OF THE ORPHANS'COURT DIVISION Ada Phillips ,devls?r,to W,iliiam L._Phillips"devis'ee,all the r~ght,title ardjnter~st ·nf the devi~or in and to: ALl those two certain lots of~roundsitJate in Cecil TGwnship and the Borotigh of McDonald being known and ntimbered 60 'and 611n theJ.D.'Sauter's ,rearrangement of F.A.O'Hara plan ,:~."..:..,.'* of 'lots'as recorded in the Recorder's Office of Washington'County,.~..--, l'_'",. Pennsylvania,in Plan :Book Volume 2,pages 100~l01 more fUlly," 'descrlbed as follows:'.,t.•'. ., LOT NUt4BER 60 Fr~nting on the,North,side of Hlll Street a distance of 40 feet.and extendin~back,preserv~ng the sam~width fo~a "cl!stance of 146.45 feet'.on the East ,l,ine ',~and 132.7?feet on ,the West.line to Railroad Street,on which it has a 'diagonal front of, 4 e,~28 fee t • , LOT NUMBER 61 Fronting a dista~~e of 40 ,feet ori'the North side of.\ Miner (Hill)Street and,extending back a10ngt~e West line,adjoin- Ing said lot number 60 a distance of 146.45 'feet and on the East Line a distance of 120.0 feet to an Alley;thence by'the line of " said'A'fley a distance,of 37.97 'feet to the'South line of"Railroad $treet;,~henpe by -said line .'of Railroad Street 29.28 feet to lot 'number ,60~ Reserv.t n9a11 coal underlying said lots,with the privilege ~fmining and re~oving ·th~s~me witho~t 'incurring any liability . for any damages oaus~d thereby;also reservin~oil and,gas rights as ment!o.ned in anyfoX'mcr deed or.deeds of record; " .,,., ,,',. " ," :-,'" \'~ ~>'.t .\,.., BEING the same two lots w~ich William E.Webber et ux., ."•..'"~J'_•. by deed ,dated August 6,1929,and recorded in th~'R~~Q~deiri bffice of.Washington County,,'Pennsylvania,in O'eed Book Volume 563,,pages . 318 and 320 gr,anted and conveyed to ,Leonard Phillip~"and Ida "Phillips;his wife,the said Leonard Phillips died January 5,1954, "'. whence title dev'olved'~pon·.Ida Phi'll!ps as $urviv1ng tenant by the entirit!es;the said'Ida Phillips a/k/a Ada Phillips are one .and the"same person. On wh!cih i~er~c~eda 1 1/2'story al~mihum BUngalow .val~edat $6,OOO.OO~ " J " •<, .l.Tfil8'NI',,';-"the R~core.... Ii 'A ~e oopl trom,' ' "." l, ."/ ., ".-" ,. \'"..2 ~lt t4r Q!nnrt nf (tlnmmnu JUran of lJun4iugtnu Olnuuty ®rp4uun'(tlnurt minininn In the matter of the Audit of Account in J Estate of_....!!A~d~a~P~h~i:!!o.lo!:..l~ip~s { TO THE AUDITING JUDGE: N~3-71-636 R t ~_-...Enter''~l-f~¥lI-'/:........:.~...:-__appearance for-__----'Al:::1..l.c'-'c....o"'-UJi.ll.nLJt""aB.An!Jt"--~~.:...;-'___-'---,____- J .i ;.- I, 'I -_-1--+-__,----,19__ N.B.-Counsel shall,by separate paper,presel a concise statement of each claim,wHh supporting calculation of any interest claimed.Objections to an account as filed,shall be conc-isely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state-I ment in that regard.i , I ~1-t l>. = Q) 'c: ~ ~ ... Q) 0 ...,$.t ~ ~~ I"il ~ .s :+:+ §I-~-0 0 ~t)-t)o- N <~$.t r;:. .ll.~.:.I}.'·r t3 J. "0 «...,:a~~ Q) :+ ...·C I'l.....~~j.(•I l'$.t ~~ ..- .- 'fuulalu Form PETITIOt~SUH AUDIT IN THE ORPnANS'COURT Of VVASHINGTON COUNTY ..J Estate of.......•~.~~~~.~!!.!P.~::.N ·63-11-636 . .0 ;:. ...............................................................Fiduciary.W.~1J~f1.~..J:..!..J~h~.l.l~p.~,. Deceased Date of .Date of Decedent's dcath ~~.~.~~.~~!~,:!.?!.9.Grant·of Letters ~~~~~.~.,J?.?.!:.. This is the ~.~~.~.~~~~..~.~~~~account filed 'in this estate ....................~,'~. Did decedent marry after execution of will?(jndicatc)~.No.Any children born after execution of will?(indicate) Give Couse: :,~.'.-~~;-;-,--./-,,-..- J L,'~''J Fiduciary,If deceased or not sui juris Abated: ;. Interest entire Lapsed:. Date Election Place of; Filed Record '".~:.:::. Revoked: son~ Relationship Adeemed: .' List,if ~~ceptions to above: If partial intestacy,give :f:octs:: No exception$,', f~Ii~:. Leg.atees William L.Phillips Election to toke Under or Against will,(cross out one) not material .. ~No.If answer yes,nome them ·~...-..,, Name of surviving spouse ~~E~:~!7;~~~~~.~.:~~~:;.:~:.. List issuc~where material: _..'.''". ."""1 • H'thcre'hove been'f0rmer 'accounts filed in this estate,list file number or number and term,·,.r,i /,.;.'-..'0 o,oZ.N/A ~:\",['.'"''',.''.::'~'~::,l'~'\'-'-c )••(C' none ,"~.' File copy of Notice and dote of n10ilin9 · ·;::::. Notice to interested poriics.Have all ;)ortics,hovi\19 ci!h.er.vc~tcd O(contingent interests and all crediars entitled to notice (COl.lf'!Rule No.9 porogrop~C:Section 6:'SLibdivis;unC)received writlcn notice of the filing·of the occmH'l1 and of.call of ollcJit?Yes.xXlX~"., "., sole heirIfonyexceptiongivecOLlsc:.J?~~!4~.~...~g!o:\g1?~J..J.~~countantJwho is decednt's ..'!.'; •~-•.:;;..•••:"',_~'•r.-'.":._~ 4'"''-~-'''e''''~""~'~"ll.~:~~;"'-.;;;'·..~:~t1-;''"'~."f::'~:~;~.""••:;.,.;......"."'~-.:-'~·-<~··(-;...:;'''=--'''~:V;·H_--~·~··""~;{~gco.----,,--"--,'-_...,.......''--1 Is estate subject to the filing of a Federal Estate Tax l~etLlrn?~..,.;..~·.;.-.J~9...~~.-:.''.:.:::.' ..,,.'. A "1 d P . I ···r f I h'. T 'A $"None -clua payment ma e on cnns,vania ,ranser n er,ltance ox.mount "':. .~':-'.".:"_..\J".u<·~·:~~'~';\'o'~,·,-.."·".-'(j ··~-·.t:'-:.,,',~ If the 'Nill makes any portion of estate subject to a life·estate,give name and bi!.lh datc of life tenant . ....~~':~,..:..:~~.~..~.p.PJ..~~.~~.~~;-~:... Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such cl9ims;state whether they are admit~ed to be correct;and whether the claim is denied. Joseph c..Ralston Esq~-Attorney fee plus cost advance$469.00 $215.74 Transfer of Inheritance Tax of June 11,1975 '~'. Give reference to such parts of the will as .require interpretation by the Court;a reference to all questions,re- qui ring adjudication/and a statement of any other facts deemed necessary for the preparation of the adjudication: ,//!..f~"'·/ ,-..,~',; None Balance for distribution per account, Itemize any additional debits ~ot shown by account: Totol additional debits (Add)' Itemize;~any additional creqits not shown by account: 2-16,84'.~oo;''-.$t . $I)QDe,..<:............................................ :-1 '.~1;..."-,:" .Total additional credits (Subtract> Balance for distribution 1 /~O 2 5'0''. $....'"..2 68>t.,...'$~:-.!. Ifbalance for distribution is no\in cosh,list.each item held in kind,giving appraised Value (or distribution Value); only asset this estate consist of -Rea1Estateunliquidated appraised in inventory $6,000.00 .-.....(' ~'\'.'{1 Q ._'i:'-:;. "~,"\" ..-.'•..,... \"'~J:... //-". ;':_1 ..' -i- I 't,l-- ~~.iJ. (3) If F "1 E '.I'·d b 1)"1:1'.I f R ,.in account .onll y xemptlon c alme y C I Ion,give pace 0 ecor<. 'If Family Exemption is c1aimcd.at aU~it,give name,'relationship and basis for Claim:.:.~·. List any advanccment or distribution on account that has been made,and nalure and amount of same: none Suggested distribution of balcince shown,both as to principal and incomc,attaching signed and itemized elections tQ.take in kind if balance is not in cosh:residuary shores being stated in proportions: This estate cannot be finalized because of failure of Accountant to pay counsel and ·rransferlnheritance tax. iII I ! II1 II I f I II i t!. t,rl: I !i COUNTY OF WASHINGTON,55: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being d·~'ly·S.Ji/..L'-.R.,..rt doth depose and say that the facts set forth in the foregoing'petition are true to the best of..,J.fL.J knowledge and belief. ............::S:.~to and subscribed before me th;s..lIJ:.Tlidoy Of...A.II.f2.It.$..I.....72;..:.l;-~. Signature of Offic'er~..¥~. Title of Officcr..:.:~~~RN~~.~:.~.I!.~~.~.:~~.~~~~.r.~~~~~.'.:McuO AlD BORO,WASHINGTON COUNTY •'..MY"COMMISSION EXPIRES JAN.4,1977 Offjce expi res ::.M~bili€("P~hltS·rvania~sso1:iali6h·dftldWr4r ......::-:~...'...Y ....-:.-..._....~. And your petitioner will ever pray,etc. W~f.-I'cPk~)----................................~~r ..~. .~-,. .*'. f·fI. f, I·t t fII. f! Il; II rIII'I, IIIII·f,: I/, II'I I- I I ; .".:.....'.-..,.,."...;.'-,~.'..•-.:!.,~...t.-\.;;;,..:~~.Mo \ ! :r t\*~. .__.--....-...-...--_...------..._-_.~---~.---............----_._._~..--_...._.._..----""....•..:::::~:-::.""':-::::::::'::~~:::-::::':.~::.::.:::::::::::.:::.:':::'~~:::::::~.:::::';";';:..::..:::""':::.:,::..=-_.:=..~:'::~.·_:-:...:.:.=::·;;;.:...3:::·::~,::,::~,,~:~:,;:-,::,,;:,:.·~;:,__·....•:.:•.'--~_:.:_.;i..~_:.·u··.·-_..:.-:>:'~:-.,::-=.".-"',1:'-=-'-..:..--.--=1=-"'=";"-"~:'., ................................................-_-.-.--_. Deceased 63-7i-636...................................................•.......No. Fiduciary....~!]..!~.~~..~.~...Phillips................................ ..,.,"., ..................................................................-.....-.... E f Ada Ph":"],";''.stote 0 •••••••~........ps . ····1~.~", PETITION SUR AUDIT, FROM WHERE Dq:EDEN;r LEFT A WILL ./ (i .... ., I~..", Counsel of Fiduciary'\vill s~bmit 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 23-24.8 Written praecipe's of '0;11 Counsel in the case...... -2.Copy of order.appointing Guardian ad \litem,if pertinen.~~. 3~Copy of Order appoi'oting Trustee ad '-litem,if 'pertinent:.:. 4.Proof of service of above. @ Letters Testamenfory6r Admin.istrotion, C.T.A or on attest copy of Will...' @ Copy of inventorY-and ~ppraisement._. J,?:>7,Proof of advertisement of grant of letters, ,if not filed with account..-......8.·Certifir.ate of.liens in case 'any of the "'-,funds for distribution are from judicial sale of real estate.I ........~.Signed and itemized elections if any'·': ,>distribution in kind.. .".1'0.Copy of Federal Estate Tax return if es-. 'tote is.subject thereto. /' '! ..~~ '-./ ,..~ 'J,', ".;; ,'-j';\ ,., >"..(~ ;·1 ................................~~.~~£~~..9..!...~.~~.~.~~. Attorney",mon.:! ) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A ORPHANS'COURT DIVISION " HEARING ON AUDIT THE HONORABLE PAUL A.SIMMONS,Judge of the said Court. IN RE: ESTATE OF ADA PHILLIPS,a/k/a ~IDA PHILLIPS, ~~ )0 Deceased.IIIz Z III II, iol- eiZ ~BEFORE:0<~ ) ) ) ) ) ) ) ) ) No.63-71-636 ..:oa:ti APPEARANCES: Q ..I~ U o~TIME: :t..,... C'I JOSEPH C.RALSTON,ESQ'~,of McDonald, Pa.,representing the Accountant. Ma y 22,1975. one set over to June 25th. THE COURT: THE COURT: Phillips? The estate of Ada Phillips. Mr.Ralston,I believe,would like thi Would you announce the estate of Ada lfia: III~ol:i .MR.VLACHOS: :(Audit Clerk)a: :JoU ..J~uii:II.o MR.ZERMANI: (Court Crier)Your Honor,I received no response. THE COURT:Is anybody in the Courtroom interested in the estate of Ada Phillips? (NO RESPONSE ) THE COURT:Hearing no response,the audit of this r-------------rr--------------~-~---I f •~H.•~'.,'~,t \ r.:'' 2 ." estate is o~dered continued to June 25 at 9:00 o'clock. ·~AUDIi.co~~INUED ) ,,.. .; !) 0( z0( :i>-1/1ZZ III Q, ioI-oz :r1/10(~ ..:ua:I-1/1 C ...I0( U C:>... x..r-N I horeby certify that tho proceedings and eviden e are contained fully and accuratttly in the notes taken by me on the hearing of the above cau$&,and that this copy 1s a correct transcript of the same. The foregoIng rocordof the proceodings upon the By the Court, to be filed. ~hearing of the above cause is hereby approved and directed0: III I-0:oQ, III 0: I-0::>ou ..J 0( u ii:l1.o J,• / J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI ORPHANS'COURT DIVISION TIME: ,,\ , '.:. IN RE: ESTATE OF ADA PHILLIPS, ~~Deceased. ~>-IIIZ ZIIIII. iol-e"Z X ;BEFORE: ..:tJii:I- III APPEARANCES:c oJ0( tJ Ci ::l., :t..,... N ) ) ) )No.63-71-636 ) ) ) ) HEARING ON CONTINUED AUDIT THE HONORABLE PAUL A.SIMMONS,Judge of the said Court • JOSEPH C.RALSTON,ESQ.,of McDonald, Pa.,representing the Accountant. June 25,1975 . in the estate of Ada Phillips? THE COURT:Hearing no response, I.._~t,... J.'"• • '"piac,~ed'at'',th~foot ,of ~the,list. l ",-r ;"1 I I ~'.__,,_.~ ....~'"...f ~-_-1"#1 ~-~, •...A" IedII Mr.Ra1sto . this matter is ord Would you announce this,please? Is anybody in the Courtroom interested Your Hb~or,I received no response. The estate of Ada Phillips. (NO RESPONSE) is the attorney~ THE COURT: MR.ZERMANI: (Court Crier) iiia:~THE COURT:a:oII.IIIa: I-a:::loU .J 0( uii:u.o * ** * * * * ***** *'",, f~J ,• '. •'e'";.'~. ,{ /2 (At the close of the call of audits,the following occurred): THE COURT:In the estate of Ada Phillips,Mr. Zermani,would you check with Mrs.Muti and see if '\Mr.Ralston could be reached? MR.ZERM1\NI:She was unable to contact him,Your Hono . She tried several times. MR.ZERMANI: « z~THE COURT: >VIZZIIIII. See if she could try one more time. Your Honor,I placed a call to Mr. ~Ralston and received no answer .... (3 Z THE COURT:Mr.Zermani,will you announce this esta e,:rVI«~please? ," Ie ~ U MR.ZERMANI:Your Honor,I received no response.0:~(Court Crier)o ~THE COURT:Do we have anybody in the Courtroom U o~interested in the estate of Ada Phillips? :x:..~(NO RESPONSE ) matter will be continued.Further,he will be advised likewise continued until the 20th of August at 10:00 that all interested parties should be notified. o'clock A.M. In Hearing no response,this matter is Mr.Ralston will be advised that this ui~THE COURT:...0:oII.III0:...0: :JoU .J< Uii:ll.o 1Iii "I addition,he will be advised that the Court,in order to protect any costs or attorney's fees,that he should request the Court to place a charge against the real estate.So there won't be any excuse for him continuin this matter,and his fees will be protected by the char e. If necessary,the Court will entertain a Petition to I-------1t------------------------------------lHJ I -~ I ,"II •I sell the real estate in order to pay the necessary expenses of administration.This matter likewise will be continued until the 20th of August,1975,at 10:00 o'clock A.M.in this Courtroom. Mr.Ralston will l~kewise get a letter outlining the various suggestions that the Court made in regard to settling this case,such as having a charg placed on this real estate to protect any outstanding costs or attorney's fees. (AUDIT CONTINUED ) * * * * * * * * * * * * * * * I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same . The foregoing record of the proceedings upon the hearin of the above cause is hereby approved and directed to be filed. By the Court , 3 ---------------------------------------- j IN THECOURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORBHANS'COURT DIVISION Deceased. IN RE: ESTATE OF ~ADA PHILLIPS, 0(>..J>-CIIZ Z11/Q. iol-e>z J: CII•0(~BEFORE: ~uitI-CII c APPEARANCES: ..J 0( U C~.., ~TIME: "w )No.63-71=636 ) ) ) ) ) ) HEARING ON CONTINUED AUDIT THE HONORABLE PAUL A.SIMMONS,Judge of the said Court. JOSEPH C.RALSTON,ESQ.,of McDonald, Pa.,representing the Accountant. August 20,1975. 40 years that I have had no cooperation from the I lost my secretary in June and she did not put this down for my attendance and I didn't know anything abolt it. If the Court please,I must apologize. This is the only one in my experience of more then enffi MR.RALSTON:I-0:oQ. 11/0: I-0:~oU ..J ~uii:lo.o executor.If I i.may give you a little background. The son lived with the mother.I saw very early that there was nothing but real estate.There was a joint bank account in his name,which the son told me was used up to pay for the funeral bill,which I could acc~pt very well.When I went to him in April about 1=~,====IF=======================~::a")~'~ settling up my bills as I had paid for every~hing on the estate,even the cost of granting the letters,, I I :e ~z~>.J>- I UIzZ I '"a.. i0I-~Z :rUI~~ ~U 0::I-UIec .J« ~c ::l.., :I;fo,.. N rti0::IIII-0::0a..III0:: I-0:: ::l0U .J« uii:II.0 e all the advertising,all the costs.I sent him a statement of my fee and more particularly Your Honor knows that's blood money when you pay your own out, and hope to get it again.I sent him the original of this statement there and I got no response.The telephone 1 understand has been taken out for nonpayment of the bill.I walked over,approximately better than a quar~er . of a mile across the railroad and at that time·he said.he had an injury,he had a finger takBft off working for the Penn Plastic Company and he was on workmen's com- pensation and he made no statement to,pay me anything on account of inheirtancetax or my'bill~I had inter- views several other times to talk with his niece who was quite bitter about everything.She said to go over to one of the barrooms.So I went to several restaurants, cafes,and finally found him and talked with him at that time.When I got this notice here I interviewed him around the first of August at his home as he askec me to come down around the house so he could talk more in private,I presume so his niece couldn't hear.He said,"I'll be over to see you tomorrow".I unwittincly didn\t know this,but we have Mrs.Stoner in court here today,a neighbor who heard me and at that time heard the conversation.He didn't appear and just 1===:,====t========================¥~::c::JI Monday of this week I was going out of my office preparatory to going to Pittsburgh and I·happened to see him going up the street.I yelled to him several Ie ~z 0( ~>IIIZZIIIII. iot-~Z J:III0(~ ..:uitt-III C oJ 0( ~o ::I., :>:..,.. N times;got him in;got him to sign the petition for the audit.He had never done that before.I warned him before about the notice I got from you before.It didn't make the impression that I hoped at all.I said, "Now,you have to be here".He said,"Well,I have no car."I said,"I'll stop at the office",although it would be more direct for me to come to the court,I sa id, "I'll stop at the office and youPbe there shortly after nine."I was there at five minutes after nine at the office and waited until 9:30;he didntt show.I didn t think it was necessary or encumbant upon my part that I go get him.Does your Honor have the ••.. fees if to put a charge on the real estate. like to talk in his absence and maybe I shouldn't beiag r/)' IXIIIt-IXoII.III IX t-IX::IoU oJ0( u ii: lo.o THE COURT: MR.RALSTON: What I thought we'd do to protect you Well,we have in Court here --I don'~ his attorney,but I understand the family has made quite a neighborhood brawl.We have two couples here that are willing to purchase the house under any circumstances the Court may set forth.This man is a divorcee and is approximately 55,60. I ,it MR.FELMER:He's my age.I'll be 6l.We went to I I school together. I Joseph I .MR.RALSTON:May I introduce Mr.and Mrs./Felmer an ~ e Mr.and Mrs.Ronald Laughlin. <MRS.FELMER:We live adjacent to the property.z<>oJ>-CII (All parties approach the bar)•z ZIIJ0. i0 MR~.FELMER:We live across the street and have had~~His niece,z :r the place for 47 years./she's a real troublemaker.CII<~ .:rented the niece.u MRS.FELMER:He toit I ~CIIeCi oJ MR.FELMER:We had her to the squire and she still<u I c:>hasn't paid the fine to the squire.She's a real., :tl-t-troublemaker for my wife who is under medication.N ui Ia:IIJ~MRS.FELMER:I had a cancer operation and my doctOIa:0 I 0.IIIa:told Tuesday that I got to get rid of this~me person a::>0 So I have hired Mr.Ralston to what Iusomeway.see oJ~u can do about it.u:lI..0 e THE COURT:Both of you want to buy this real est.:te? MRS.FELMER:This gentleman.We live across the s reet. MR.RALSTON:Mrs.Felmer were you inadvertently present when I interviewed Mr.Phillips about three weeks ago? MRS.FELMER:1 saw you also in either Mayor June. 1 saw Mr.Ralston up there then.I overheard the con- versation. THE COURT:Will he sell the property? MR.RALSTON:No. MRS.FELMER:He doesn't care.He's the town drunk. MR.RALSTON:'1 ,understand from Mrs.Felmer 'that he'..',. was in a wreck in Carnegie and they've impounded his <" car. ... MRS.FELMER:He was ,stone dr~nk--lay:ing on the stre MR.RALSTON:Does he work anyplace? MRS.FELMER:Part-time at a bar. MR.RALSTON:He has not reported this accident at all to the insurance agency.1 was talking with my landlord who is the notary out there,the insurance and he agent out there/was surprised that he had no car.He He lost his license.This is the second or third tim • a drunken accident.He was fined $300 at that time. any accident whatsoever. Right after his mother died he was in Bank has the lien on the car.He had not reported said he had the car insured and Pittsburgh National FELMER: THE COURT: property? MR.LAUGHLIN: $1500 Sir. MRS.FELMER: THE COURT: MR.LAUGHLIN: THE COURT: MR.RALSTON: Honor. MRS.FELMER: What are you willing to pay for this I was thinking in the area of maybe The house will have to come down. They have it appraised at $6,000. The house is nowhere near .•..•• This is an unusual situation here. This is my first in my 44 years,Your Personally,if I may say so,William r is very dissatisfied in letting his niece live there. When he was going to let her in I asked him if he was sure what he was doing because his mother was very aggravated with her.He said,"I'm going to let her in."He told my husband and he told her grandmother and another neighbor that he was very sorry that he let her in.Personally I think he wants to get rid of her in a way of getting rid of them.He needs the money to get out of debt. THE COURT:See what the problem is,if he doesn'1 come in here to sell and he doesn't want to sell ther~'s 7. a question here about the right of the attorney's mone~ here under the circumstances.You can't take a man's house off of him and sell it to someone else.There's proper procedures.The only other way we can possibly do this is to put a charge on the estate in some manner. «z«>..J>-CIIZZIIIll. You can sue the man for you fee and issue a judgment. That would be a possibility too.I don't know.We don't havethe jurisdiction to force him to sell his funeral expenses and I think they were largely paid your fees and inheirtance tax? out of this joint account.I think this is maybe $12CO. Have the debts been paid over and above There isn't anything else except the You know,judicial sale. That might be possible. I may be able to talk to him and get MR.RALSTON: MR.RALSTON: THE COURT: THE COURT: ig property. \:)z x ~MR.RALSTON: him to sell it.~uii:...CIIeCi ..J« u Ci ::l-, %I-"III en0:III...0:00..III0:...0: :J0U oJ« U ii:II.0 e THE COURT:I notice the total debts are $3,316. MR.RALSTON:I think I got in the family exemption on that.He was living with his mother and he was entitled to that.There was a funeral expense of $1329.50. o THE COURT:'Tnat must have been paid? MR.RALSTON:~vidently. MRS.FELMER:She had insurance.Mrs.Phillips had insurance. independent judgment on it:at all. You don't think it's worth $6,000 do you? No way. ('I•....j:f 1:I J'JHe's offering $1500 and he's got it in I ,..~.f'-\,~,r ,"'-t iIe gave mea sta:~~meiit'••"r,'~I 'had'n,o;~ They must have appraised this property his mind that it's appraised ?-t '$,6·,00'0,,''You can see tl at. ~...'"~t , grossly over and above its actual value ~hen. l MRS.FELMER: ig MR.RALSTON: ~z :r Ul«~ « z«THE COURT::i>1IIZZIII0. ~~THE COURT: lI:'I-1II ii .J« uo:J., :tI-....N I Iie is the land. all. MRS'.FELMER: cri lI: IIII-~MR.FELMER: II.III lI: l-ll: :JoU .J« uii:lI.o The only thing that is worth anything The house is nothing. There's no foundation in the back at It's on Railroad Street in McDonald. THE COURT:Do the people live in the house? MR.RALSTON:I've been up to the house.It isn't that bad.I've,been on the porch,but I haven't been inside. MRS.FELMER:The inside is worse than the outside. 9. They just put in a new fence and that's about the only thing. THE COURT:What about a bathroom? MRS.FELMER:It's very poor,it's oldtime.It's in is for Mr.Ralston to take drastic measures.It's of the Commonwealth. not a very good thing for an attorney to do,to sue time just getting these people to sell this property. I think you're going to have a hard That was my original idea to put a charce the basement. on it certified to the Recorder of Deeds to be put on and the certification a charge in your favor/also in favor idea of putting a tax lien on it and.mY bill. his client.This is a very,very difficult case. The only way that maybe you could bring this to a head RALSTON:If Your Honor would go along with the COURT: COURT: ~z 0(>oJ>-III THEzz \1/II. i 0r~z x III 0( ~ ~uitrIIIe0 oJ0( U 0 :l MR.., :tl-I'N ui0:\1/r THE0:0II. \1/a: r0: :l0U oJ0( u iL... 0 MR.RALSTON:But I don't know if they will go alonq on that. THE COURT:How can they object? MR.RALSTON:They may petitionto have it sold. THE COURT:Why don't you talk to the Commonwealtl ," and see.If they would petition to have it sOld that would take you off the hook.That might be a way out. I think I could close it by having a charge put on it for for your fee andfthe Commonwealth.Was the Commonwealth advised of this hearing today? ~z<MR.RALSTON:~>IIIZZ~THE COURT: Not today,no. Maybe what we ought to do is postpone bring him up here. We want to get the thing off dead center. to come in and determine what they're going to do; this one more time to give the Commonwealth a chance I'll even try to latch onto him and whether they want to petition to have it sold or not • zot-oZ :J:III<~ ..:oa:t-IIIo .J< ~MR.RALSTON: :l.... xI-.... N they will initiate a petition that would be a way of moving off of dead center in order to get their taxes Maybe that would be a way too. Commonwealth is supposed to act in this matter.If The main thing is to find out how thelfiffiTHECOURT: t-Il:oa..IIIII:...II::loU .J 0( uii:lI.o MRS.FELMER:--It's tax fre~isn'~it?·,' THE COURT:No.The taxes are ~179. MRS.FELMER:I thought the taxes were paid for thi~ year. ,, THE COURT:This is inheirtance tax.This is not the real property tax.The balanceto the Commonwealth is $215.74. the Commonwealth notice. What do you'sugg~st Mr.Ralston? hearing,because our men have to lose work. a half percent a month for,each month since that time.r. ,' .. All right. Will we have to be here at the next I think we better postpone it and give Yes.As of June of '75.It goes at with increasing interest. MRS.FELMER: THE COURT: MR.RALSTON: MR.RALSTON: THE COURT: I e II ~z<>~'~zzIIIII. i0I-ClIZ J: I lI)0( ~ ..=I .lJa:l-ll)e c ~0( 0 0 :J., :I:.."N etiffi THE COURT:It depends on what the Commonwealth isI-a:o~going to do.If he can ascertain that the Commonwealtha: I-~is going to petition to have it sold for the taxes onoo ~the grounds that this man refuses to cooperate,and lJii:~then make some arrangement to pay the Commonwealth. It might be to your advantage to find out what is goirg on.You would have to take that up with Mr.RAlston. MR.RALSTON:Whatever they decide to do I'll go along with it.Even last week he said he had a promi~e to start work monday. THE COURT: MR.RALSTON: Is he on Public Assistance? No,I don't think so.He's been on workmen's compensation.He got a finger cut off. finger cut off. MRS.FELMER: «z«~>-~THE COURT:zIIIII. He went to work so drunk he got his He's a butcher? i~MR.RALSTOro:Yes.I understand from Mrs.Felmer~z ~that he has lost his job.<~ ..: U MRS.FELMER:He was fired.itl-ll) ii ~THE COURT:The Commonwealth of Pennsylvania has Uii~a case coming up,or they are involved in it on the :I:~~26th of September.This can come up at the same time this at 2:30 on the 26th and notify the Commonwealth. with the Deputy Attorney General. THE COURT: uia:IIII-a:oII.IIIII: I-a: :l8 MR.RALSTON: .J<uii:II.o Suppose we make That's all right with me • Meanwhile you can announce this outside if you will Mr.Zermani. (Mr.Zermani leaves the courtroom momentarily to announce this estate in the halls). MR.ZERMANI: THE COURT: I received no response Your Honor. Is there anybody in the courtroom 13. interested in the Estate of Ada Phillips other than the people who are now before us?Hearing no response the audit of this estate is continued to the 26th day of S~ptember at 2:30 and the Commonwealth of Pennsylvania shall be notified of this hearing. (AUDIT CONTINUED) ! .. .~~~Paul A.Simmons,Judge J. ------------.cr---------------------------------------.....--....., J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION Deceased. September 26,1975. ,HEARING ON CONTINUED AUDIT THE HONORABLE PAUL A.SI~~ONS,Judge of the said Court. No.63-71-636 ) ) ) ) ) ( ) ) JOSEPH C.RALSTON,ESQ.,of McDonald, Pa.,representing the Accountant. ESTATE OF IN RE: «~ADA PHILLIPS, ~>IIIZZIIIII. iol-I:) Z :x:III«~ ..:BEFORE:o II:I-III C ~APPEARANCES:.~c :J., :c 0-r- (II TIME: Ie ! i iiilI:IIIl-ll:oII.III lI: I-~THE COURT:This is the time and place set for u .J~a continued audit in re:the estate of Ada Phillips,oii:~also known as Ida Phillips,deceased.Mr~Ralston. MR.RALSTON:If the Court please,at the conclusior of the last audit session,you directed me to notify the Commonwealth and to prepare to be here September 26th at 2:30.I have notified Mr.Merva and we have had several conversations concerning their claim.I notified my client,William Phillips,earlier,and 2 . " 'I''.realizing that he probably ~ould not remember,I went -,L.=;~•~L'·'--I..f.r.f!F1erio his'home MondayZ H~.wasri 't'.h06~·,so I asked his..,.... niece to be sure and have him come in Tuesday.He, .. didn't come in until Wedn~sday afternoon,and I got litt e;,., or no satisfaction from him.He is not working;he is tf'"~;.,. a negative attitude;even when I asked him to come with boy that answered the door and said he went home. said,"Probably."So I took it from that that he had try to get him and bring him up . I told And he seemed to tak~ What is this man's name? William L.Phillips. He is the Executor,is that correct? Yes.And the only heir.It's a little and if he got work,he would be at work. looking for work;'he:has no money. him I would be leaving at noon and he should come over ahd me today for the hearing he said he was looking for work ride up with me.He did not appear today at noon,so at five minutes to one I went over to the home to not got the job that he thought he was going to get. And I said,"Would I find him in the beer joint?"He RALSTON: COURT: RALSTON: COURT: ~z<>.J )- IIIZ Z IIIII. i0t-e>z xIII<~ ..:u 0::t-IIIC .J< Q THE0:>., ~MR.,.. (II ui THE II: IIIt-~MR. II.III II: t-a:::>0u .J< U , ii:... 0 I came up then without him. THE COURT:At this point,do you have anything to say about any claims concerning the costs of adminis- tration? MR.RALSTON:I have submitted to Your Honor my-- - - . THE COURT: 3 Let the record show Mr.Ralston is refErring to a yellow paper that is marked Exhibit "B". MR.RALSTON:The total claim being $488.00,of which $400.OOis my attorney's ·fee. THE COURT:That attorney's fee was for services rendered in administration of this estate. the inventory and filing the account . Notary fees on Affidavits for the real estate,I mean for the Commonwealth's RCCI,and the account,and filing Commonwealth,Mr.Merva.Do you want to swear him in? <z<~MR.>-UIZ ZIIIII. ~THEI-el Zi:MR. UI<~ ~uii:I-UIo .J< Uo THE:::l.., J:~MR.(II ~THE 1&I l-ll:oII.III II: l-ll: :::loU ..J<u ii:II.o RALSTON: the costs. COURT: RALSTON: COURT: RALSTON: COURT: Yes.And the balance,'$88.00 was for ~ll Such as advertising. Advertising,taking out of Letters, So it would come to about $488.00. Yes,total. Also,I see here the agent for the ANDREW J.MERVA IS CALLED AND DULY SWORN. EXAMINATION BY THE COURT: Q Would you give the Court your full name,sir? A Andrew J.Merva. Q And what is your official residence for professional purposes? _______~~I1:o\----wll\llh.y.,,'--l."hu."I"\U'·n'lIIU;°::.....i..,:U;lJJ;ll.LrL~p~c:;~C:;_.lUWhuiuto:J'n!.le;<.;~v~....P!:J!a.:..--------------4---.... ,I .', •I •,f .,t Q But your office is where? 4 A District Supervisor,for the Department of Revenue. Q Is that in the Trust Building here Min Washington? A Yes. Q «A z ~Q )- III~AIII II. ~Q t- elZ XIII<~ t-=~At-III ~Q < ~o::J., ~A"N iiiIl: III t-Il: 0II.III Il: t-Il: ::J0U oJ« u Qii:...0 A Q What is the number there? 224 Trust Building. Washington,Pa. Yes. Did you have occasion to make a computation as to the Inheritance Tax due in re:the Estate of Ada Phillips, also known as Ida Phillips? Yes,I have,Your Honor. Could you tell us the basic tax,plus penalty and interest,if any? The basic tax is $179.04.Interest started January 14,1972,and I am running the interest from January 14,1972 to September 14,1975.Total interest would amount to $39.39,for a total tax and interest due, if my figures are correct,$218.43. Is there any penalty due or anything of that nature? No,Your Honor. Mr.Ralston,do you contest this? MR.RALSTON: MR.MERVA:,_.. No. '.'fI~have one question.I know the circumstances.Mr.Ralston brought me up to date. We have more or less an individual that drinks a lot. ~-------"----------------------------r-I He mentioned a boy.When you called there was a boy answered. MR.RALSTON:You mean when I called at the home? He was a son of the niece. or make a Deed to her. with her husband and family,have practically barged in with this man,who turns out not to be a single man, but a divorced man,and he has an adult son someplace. At least the niece was very much alarmed that if anythin~ happened to Bill,he evidently had promised her the house and she might not get it if he didn't make a Will I understand that the niece,I think Does he live with this person? No. Did they have any means to pay this tax? MERVA: RALSTON: MR.MERVA: MR.RALSTON: « z0( ~~IIIZZIII Q, ioI- elZ XIII 0( ~ ..=!:!I!:I-III C oJ GMR. o~.., :t..'"N MR. have a home,right? ~oday,I understand he has a number of children other than that,but the boy , I would suppose he was iii I!:~MR.I!:oQ, IIII!: l-I!:g MR. u oJ~uii:II.o MERVA: RALSTON: If we sold the property,they wouldn't That is true.The boy I talked to 12 or 14. MR.MERVA:I'd be willing to sacrifice even the interest,as long as we get our balance.In other words if we have a hardship case here,I don't know what is going to happen,whether they are going to sell.In 6 other words,all we have here is an estate of $2,000.00, real estate,and $500.00 of personal property. MR.RALSTON:No;it's $6,000.00. MR.MERVA:Excuse me.I've got the wrong estate.You're right,$6,000.00 real and $300.00 joint paid it out of something • funeral director for not being paid.So somebody account.So we haven't got any cash here to pay taxes. joint account went entirely to pay the funeral bill. And I can believe him because there is no claim by the There is no cash and he tells me thisRALSTON: «z0(~MR. >-Ul Z ZIIIa.. iol-e>z J:Ul0( ~ to go along with the tax payers. interest. .:ua:MR.MERVA: I-!!!c oJ0( U C :l.., ~THE COURT: N [When we have a hardship case,we try We sometimes forget I am going to put a charge on this uia:IIII-a:oa.. Ula: I-a: :loU .J0( uii:II.o real estate to protect his lien and the Commonwealth's lien,with the understanding that maybe Mr.Ralston won't certify this to the Recorder's Office for a little while,with the po~sible exp©ctations,maybe if this man Phillips would agree to it,maybe he could retain the life estate and sell it and give the remainder over to his niece,with the understanding that she payoff these liens.Maybe that would work out. .......i MR ..'MERVA: ) •t ft~... . '',rhat's a'good approach,Your Honor.-"........... MR.RALSTON:If I may,Your Honor,I may ,use this ',' as an inducement to ;throw off the interest • .. 7 THE COURT:If she could come up with roughly in the neighborhood of $650.00 or $700.00. MR.RALSTON:Yes. THE COURT:She could have it and to protect him, tell him he could have the life estate in the property, property,upon his death. with the niece""-she is living there anyway"--to get the« z«>.J>-I/) ~MR.RALSTON: III0.. Let her put a judgment note against it. case.We have a hardship here. the face amount of tax and forget the interest in this if anybody is interested in it,and then we will try MR.MERVA: Or just the deed,with him reserving tpe Now let's announce this estate to see That is my thinking too.We will colle~t life estate. i THE COURT:ol-e>z J: CII~:= ..:u I!:Iii c oJ 0( ~THE COURT:::J., :t.."(II Mr.Zermani,did you get a response? to work something out to try to help the Commonwealth. Is anybody in the Courtroom interested Your Honor,I made the announcement THE COURT: uiI!: IIIl-I!:o0.. III I!: I-MR.ZERMANI:I!:5 (Court Crier) ~and received no response. « u j;:...o I:e in the estate of Ada Phillips,also known as Ida Phillips? (NO RESPONSE) THE COURT:Hearing no response,the Court will entertain a suggested Decree from Mr.Ralston.The said suggested Decree will be as follows,and Mr • ...._-----....;:,----------------------------------~-- Ralston,you can make this up with the description of the real estate.The Court will order that the audit of this estate shall be closed,and that there will be plac d 8 against this property a charge in the following amount, which charge shall be set forth in the certification to Recorder of Deeds and recorded as such.If these monies he are not paid within a period of 30 days from the date of our order,the charge will be as follows: Against the real estate there will be a charge in favor of Mr~Joseph Ralston,Esquire,in the amount of $488.00 to cover the costs of expenses and costs advanced for and on behalf of the administration of this estate~and plus attorney's fee in the amount of $400.00,which the Court finds to be fair and reasonable under the circumstances.There will be a charge against the real estate in the amount of $488.00. In addition,there will be a charge in favor of the Commonwealth of Pennsylvania in the amount of $179.04,plus $39.39 interest to the first day of October,1975.Additional interest will accrue from time to time and interest in the amount of 6%will accrte on the $488.00 due Mr.Joseph Ralston,attorney,which will be made part of the charge against this real estatE. It 1S the understanding of the Court, through Mr.Merva,who is the District Supervisor for the Department of Revenue,Bureau of County Collections ~z0( ~>-III ZZIIIII. ioI-elZ x:III 0( ~ ..:u ll:I-IIIo oJ0( Uo:J., :t..,.. N uill: IIIl-ll:o0-IIIll: l-ll: :JoU oJ0( u i&: l&.o for the Commonwealth of Pennsylvania,that if this $179.P4 which is the face amount of the tax is paid ln the next 30 days,that the interest will be forgiven,because it is -apparent that thiis,is a hardship case.Mr.Ralstpn, maybe you can make up a Decree in accordance with what we just indicated here.And in the meantime,if you would prevail upon these people,perhaps to work something out,wherein Mr.William L.Phillips would consent to retain a life estate,convey the property to the niece upon his death,and she would maybe raise the $750.00 or thereabouts,between $650.00 and $750.00, that we can settle this matter.In the meantime,we won't insist upon the recording of.the certification and the charge until you can report back to the Court. You can report back in about 30 d~ys and contact Mr. Merva at that time. * * * * * * * * * * * * (AUDIT CLOSED ) 9 ~z<~>-IIIZZIII0. iol-e>z xIII<~ ~U 0:I-III o .I< U o:l... :t.... I' til ui0: IIII-0:o0.III 0: I-0: :loU...<uii:II.o I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same. Or1~cia£JStenograPher v The foregoing record of the proceedings upon the hearing of the above cause is hereby approved and directed to be filed. By the Court, r~- Paul A.Simmons,J • I l. ·.J Statement of Coat advanced and Attorney''3 fee in the estate ,of Ida Phillips",deceased I, " June 25 July 19 1975- Wash1ngto,n County ~~orts-,advertising letters Record'Outl09k ,advertising letters' $14.00 8.50 i Russell Mari~o,fi~ing inveJ'ltory 4.00, Russell Marino,fil,~ng account 40.00 Gaitens Agency,t:J0tary fee LOOI • I Ralston,,Attorney'sJo~eph C.fee 400.00',',\ " TOTAL !'.MOUNT DUE ON ACCOUNT , I I.' Enclosed is a,copy of the account I ' f f ' 467.50 Form No~RCC-62 (6-70).THIS FORM REQUlIlED IN ALL ESTATES WITH GROSS ASSET'S UNDER $10,000,UNDER.SECTION 701 OF ACT OF JUNE 16,1961,) E~l"ECT~V~JANUARY I,1962.(FILE IN DUPUCATE WITH COPY OF ~ILL AT~ACHED)I 7/J . I "~....'"ljJ 3 - -03{p-3 ,,~1 q,-'OFFICE OF"THE REGISTER OF WILLS :\\1.\;,tt;.t'V.Countyof..:washingtaD :",,:,1 (t "" ..Williq.1J1 .L,..f1;l;i..ll.j..p.l?..' :of ..~~~..J:t~.~~:r~.~~..~~~~~~..l:1~~~~~.~c:l~.,~~. (Name)(Addrellll)•• being duly_.__§~g~according to law,deposes and says ~hat he is the_.__~.~~~.~~.~:•.__.._'._ (Exec.:Adm .•Le8a~,Etc.)• Of the estate of_.__A9:~_._?-I~/~...~4?-_.~h.:{'JJ,_tp~...whose last residence was _..ll.S__.R.~.ilr.Q~_d ..S_tr.e.et .._-------- (No.)(Stlttt). McnQanld~._PA__...__.__deceased,and that the whole of the estate"'~f said decedent,who died..O.c.tohex..~4~.._1970(City.Borough or Township)(Dare) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS. Real Estate , Street a same width and 132.75 Estimated Value diagonal front of 48.28 feet. LOT NUMBER 1 Fronting a distance of Miner Hill Street and extendin back ajoining said lot number 60 a distance o eet on t .2 Nort alon the West line of 146.45 feet .and·on the lioe ofdsaid f.l1eY a8distance of 37.9]feet to the South line ofRal.lrOa street:l~.:l :teet 'to lot number bU.-...'-. Reserving all coal underly~ng said lots with the privilege of....... BEING the same·two lots which William E.Webber ef ux.~by deeddatedAust6 2 and recorded ·n the Recorder s fIice of 6,000.00$ On which is'erected all story aluminum Bungalow l.V ng e an y e entl.r4tl.eS;t e sal. Philli s a k a Ada Philli s are one and the -same ers n Washington County,Pennsylvania,in Deed Book Volume 563,page~ Personal Property318 and 320 granted and conveyed to Leonard Phi11i2a.Ida Phillips,.his wife,tI:e said Leonard Phillips aie .~ (J 01',':---- NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be 8igned by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is regi.stered.> .'-'-~'_. Jointly Held Property Savings Account in Pittsburgh National Bank,McDonald ·Est.ima~d Va-J,ue Office.,number 19059 in the names of Mrs.Leonard Phillips or William L.Phillips,said account being established prior to 1962. c Balance as of date of deathS600.00 Aopraised at 1/2 the value ;/ tTl/A '/'(J-$300.00 r,_.~._··~~=Li~~bI . I II~----------------j-- .. Transfers within TWO YEARS Prior to Death "I ____~N.:..:::O=N=E~·_____:__:_---____,_-------i--:------ i II,--~~---j---' I .'", i " .'I·"..... ,~" That at the time of death there'was no safe deposit box registered ih decedent's individual.name,or jointly with;or as agent or deputy of another,or in decede~t's in;Iividual ':lame,with right of acc~ss by another'as agent or deputy,with the ~xception of the followi'ng:-:-. NAME AND ADDRESS OF BANK OR OT}{ER INSTITUTION ..I RELATIONSHIP OF JOINTTHISSAFEDEPOSITBOXRENTED IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX 'IN NAME OR NAMF.S OF I.HOLDERS TO DECEDENT NONE , \ ._,,- t J ~;. ~....~. , ". BENEFICIARIES ..RELATIONSHIP --AGE OF LIFE BENEFICIARIES AND ADDRESSES.SURVIVED(If step-children'or DECEDENT TENANTS -OR INTEREST OF (State full nameS of all and their addresses who have illegitimate children STATE ¥ES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate,)are involved,set·OR.NO AT DEATH OF IN ESTATE forth this fact,)DECEDENT 1flli1liam'L.Phillips Son yes ALL . . ~; . ,-_. I / ----------------L .)..'. RESIDENT DECEDENT 'DEBTS AND DEDUCTIONS CLAIMED NOTE'/List first five items in the spaces so provided obse1've notations thereon and instructions,, ~;:;..DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN-'. iKEGISTER ONLY Frank Na.tion Funeral Home Funeral expenses paid $l,329 50 $ William L.Phillips Family exemption (will not be allowed unless decedent died residing with a spouse or children.)1 500 00 Administration Expenses * Joseph C.Ralston,Attv.Counsel fees •400 001 Fiduciary commission *,. OTHER DEBTS AND CLAIMS i (*)See Note below..,. Russell Marino Grant of Letters 16 PO...J,.".i." Washington County Reports'Advertising Letters 14 00..J,;\.,1," Record Outlook Advertising Letters 8 5Q,.-l...,,,4RussellMarino,Filing Inventory '.00...I ...' Russell Marino .,Filing ACcount ... I 40,00......~\,.... Lillian Daniel ,- INotaryFees ·4 00.... .'." ..- I,. ,~ I I I I ,c__/ " / ,.L' Total $3,316 00 I, Note:The estate agl'ees to.advise the Register of Wills if the amount actually paid in settlement of any fee,commission 01'debt is greater or less than the estimated amount claimed and allowed.A Subscribed and swom to before me this ~:~. ,,Oc.tober"",'.',',~""""""""""'.19,74.....~..'.'t.~~~.~1.lHA.~I?~~I.E~NUTARGYTOPNU'~~~r4TY '.McDONALD BOIlO,WASHIN~.."'__COMMISSION \.)(I'IIlE~;APRil 1 1978 ============:==:Member PennSyhl3njaASS(\r:I(!~Inl1O~Nof3ntJ!., ..l:U~..~~~.:I:-;t:9~~.~.~X~.~~. (Street Number). McDonald PA 15057..............,. (City or Town and State) Having been 'duly swom according to law,I do hereby certili that the above appraisement is made in confol'mity with law on this ...................6 :day of Q~.t;:9.1?~l"..~~. Appraiser In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer·inheri· .tance taxes at the lawful collateral rate on any such future interest. REPORT OF~EGIS ER OF \\jILLS ) I,the undersigned duly elected Register of Wills in and fo ...........~.....County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts clal d by depon t as to those items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater 0 ount repres n s the s m allowed as a deduction. '.NOV 6 .1977.lltU3SELl MARINO'Dated..:~'.:.'.''.:.''-.iI!.'••..••.•,_._._._•..•_••.••.•'-'-'-'-'••• '..... ---T Form No,RCC·62 (6·70)• '''\ .' OF THE ..., ,;'..r '~~~' i-,r ( I0'J' ! ~i '~; ,....~-",-:t INO..~36..0 0 0 Year .1.9.7.1 ( ,:IN THE ESTATE OF :. 'sMAT.TER-:OF'rHE APPRAISEMENT, "Will ." Administration ,-?':~ '.'< J'~ -..,J'-' ~,.,. I,,' •J ,. Acla..FhillipCil..a.'l<j~.X<;l~.o~hj.ll;i..ps 't Deceased "r j~. i-.,''~.....:~~: Late of',M()])ona~d$0 Bo,rough ..0 •••••• REPORT AND APPRAISAL C.ommoriwe~Ithof:fEmnsylvania C~unt~'of . ,..Woa.sh:il')g~t:Q~...0 • 0 • 0 0 • 0 •••• .;.' ., , ,'I' t 'l -rM'f_w_'"-.:-e- ,,,.''<'.".)..': ~::(i......rq '::0 01 0 c::c-:;~~~.~~f "F~ Josep~:¢:;Ralsltotl f;Atty.._.',-:".f.::> .--:;;'~f~"'-: ll:S";:Ea-st Lbl1lcO"lIi"Ave.,r,tJi·'~~.'~-= ,;;;~P.9na1.cf~PA 15057 t t, I l' <.J,J ~.,' Ir1_--,--- RCC-81.(6-73) COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT WILLIAM L.PHILLIPS (Executor or Adm ini strator) IN YOUR REPLY PLEASE REFER TO Inheritance 'Tax Division ,J In Re:Estate of ADA PHILLIPS aka'IDA WASHINGTON County -Fi Ie No.'63-71-636 r Dear Mr.Phillips: You are he reby notified that the_-:-=--:--:o__r-:i=g:-.i-:n~al,...,.---::---,~-,--_ appraisement in the estate of ADA PHILLIPS aka Ida has been filed in the office of the Reglster of Wills of_----'W""a""'s::.oh~in~g'""t.>:<on~_ County on November 6,,19~,Said appraisement reflects the following valuations: Real Estate 6_,_O_O_O_~_O_O_'_ Personal Property _ Transfers -..",""'"'~---- Jointly Owned .1_00_.0_0 _ Total ---'6o!,l,'-'3'-"'O""-O.a.:.OO~_ 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 this notice may object thereto within sixty'days after receipt of said notice as provided by Section 1001 of the Inheritance and EstoteTo.Act oI 1961;12 P.S.248S-1001,P.L~~~.' Date Novembe~6,1974 'Signed ~~, Title~ DATEl;OF DEATH:October 14,1970 Note:This is not a bi II. RCC-39 (5-68)if COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Phil]ips,Ada aka Ida (Last Name)(First Name)(Initial) DATE OF DEATH 10-11-70 'FILE No.63..,.71-636 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly'appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the'real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Sched ""B", "C",and "E". Dated:November 6,1974 R .. REPORT OF THE REGISTER OF WILLS NOV 6 197flWSSELL MARINO, ~;---'ill~_.-.....'" Dated: ~?l+; I,the undersigned duly elected Register of Wills in and for Washington County,~ennsYlvania,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'"'ch greater or lesser amount represents t.he sum allowed as a deduction.l ; ~,Joo cO ..f J/~00 0(,70t(60 6..000.00 300.00 6,300.00 3;.316.00 2,984.00 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$$ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions ISCHEDU'LE F) CLEAR VALUE OF ESTATE Valuation of life estates or -"t= FOR USE OF REGISTER ONLY Tax on'$----~:;v-.."....=_:_M--2% Tax on $of:Y 8 7'00 ,@ Tax on $5% fix 00 $lK Tax on $15% Exemptions • Total Estate -+.__ TOTAL TAX COMPUTATION OF TAX $-----"'""",...,.....~--.- $--L/-'7w'9~O:::....·<~/' $-------+-- $-------+-- $--------F~:....-- (.)As evidenced by Charitable Exemption Certificates issued by the Se'cretary of Reven\le. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death ::::::::::::t== ol/j-l.4L o//J-E$ $ TOTAL TAX BALANCE $ PAID $ ,BALANCE OF INHERITANCE TAX DUE '$L.-l..t...Z---"t= Add interest at rate;>f 6%from1-1/-2~to €.-I/-,2..L $~~::........=c,70 AMOUNT OF ESTATE TAX ASSESSED $------IL- Estate tax paid $L--- BALANCE DUE Add interest at rate of 6%from ------Ito----- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation.. . I .-~ Will lAdministration\No.Year IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF: ADA·PHILLIPS aka IDA ...............•....-. Deceased Late of j:1:?])ONALD County of ....VfJ\..~HINGTON.......... Commonwealth of Pennsylvania REPORT AND APPRAISAL '-'G' ..':) ;.- --I '.'.I I ,'.j c: .( RCC-2 (2-64),.November 6.1974COMMONWEALTHOFPENNSYLVANIADATE OE~ARTMENTOF REVENUE R£SIDENT INHERITANCE TAX COUNTY Washington I BUR~AU OF COUNTY COLLECTIONS.J HARRISBURG,PENNA,17121 APPRAISEMENT FILE NO.63-71-636 Whereas,Ada Phillips aka Ida late of McDonald I in the County of WasJ;:t:i~gtg~Commonwealth of Pennsylvania,having died on . the 14th day of October 19-20.-,seized and possessed of an estate l subject to Inherita:Z;e~w~of the Commonwealth of Pennsylvania; Therefore,I,;;,...A,,an appraiser duly appointed according to law, having been designated to make'a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future Interesi In this estate Is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Hfe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future Interest. Unit Appraisement Desorlptlon of Asset Mede for InheritanceValuasTaxPurpose. REALTY:$ see copy of appraisement 6~000.00 JOINTLY-HELD: See copy of appraisement 300.00 'T'()'['A T 6.300 00 ;I,...- ;:•i".~.. ,.I ,.),~,,.-',I " .,..: I I,-,/>i"~#- 1 ,..., ~, I .;.. , I..,~... :.'v I ...-,",.. ".-: "-,.., , ..~.:",to- ".,. I I " Having been duly sworn a~r~to law,I do hereby cer~;hat the a~~ve ap raisement is made in con- formity with law on this ',<0 day of n.'.L..L.19~.,,",'.':;::::I;;~C'.7~• (J/.l.J'JJ..,~~.'-"~~/~~ "'--,0'(N;ber"Street)L /" t...-I .d,,Penna. -----.::::(Po.t OftleeO l~~.,~. +~ ~,~..':\~.',. .~~(';.VfASHINGTON Coullty ..... r>, <' RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ADA PHILLIPS aka IDA .Deceased. Late of McDONALD G No.Page)182-4 Date of Death,OCTOBER 14.1970 Appraisement Docket ·Vol.,._J.,3.:::,8-_ 63-71-636 Filed i~Registers Office}Nov.6,1974 Al1wunt of tax :due,$,.......__ DEPARIMENT ~OF'REVENUE '., Received, ~j .I ~ ; ~.'~~-~.:;":~.. ~.~~~~0 ~~:.~ --~.4 ~t ~:.; r r: ~;i ";}'; ; E}amilied ~nd Approved;.:-----,_ WroteabOJit Appraisement, Appeal jJ'om Appraisement} ~" Entered and charged,---'----- .\ L. :. (. .'.- .: .::. .;:.1 '..',,", '.-':~.,.;. .( '.f .~ ~l' ~ .-...oJ .:: ~:.'k: ~..~... ....~..4-: -...1 #(.'. i .. Ple~te check with y~ur 'AttjJrney before pay1ng ~.~:......<_¥IX 'th1.s statement.PENNSYLVANIA'TRANSFER INHERITANCE TAX j. ...' Date :..uuXU..J:fay 13 1975 t~ILLIi\M L·.PHI~LIPS -118 RAILROAD STREET McDONALD,·rENNSYLVANIA 15057To:~;. ATTY•.JOSEPH C.RALSTON ~118 EAST LINCOLN STREET·McDON D PENNSYLVANIA IIIIIX..........:.:.:::2 ,..:'-1505.7................ ESTATE '....DATE OF .. OF ~P.~&,~~,!~~~/!y~~..}.~~;.DEATH ~~.~~~.~~;..l!:~~~.Q :;:..... Date '.'County .'.'..Sate·'. Appraised :,:.File ~~.~!~.?.~4.......................ile ~.~:::.!.~~.~.~~.::.. 6 000.00RealEstate. .l!......................................... ./ Personal Property Joint Accounts ...............3.0.0...:.0.0.. .............................::_::..; ;§..I.~.Q.9..~..QQ . Less Exemptions Less Debts ~d'..'.. Administration Expenses "::~:..~.".~.~~.~.Q~.. TAXABLE AMOUNT .. .TAX on::@ %:..............................................~ TAX on..?J.~~~.!.Q~;@ ~ro :.:::fti (\~~.~.~.~;:~..2... ,"'----------- Amount Previously Paid .. TAX BALANCE Interest from !!!~.:.?~to:~::.~~.;::?~;. 6 179.04...........;ro on :;.. ............................................................ -3:6:;"",.8:0........;;. .\ Com?lqnwealth .of Pennsylvania.Atff(C CHIEF APPRAISER ----!lALANCE DUE CO~MONWEALTH ~~..~:.~../Z.f.-o5"'. DISCOUNT (5ro)IF PAID WITHIN THREE MONTHS FROM DATE OF -DEATH.0"'-~ FILING ACCOUNT'In ~....~'-'.\J~\.fill.~'\'.~PAYABL.E TO:fill;...\W ~\ REGISTER OF WI L.LS '1.~-O.. WASHINGTON COUNTY'~1 ~c; COURT HOUSE ().Jt.'4ff . WASHINGTON,PENNSYLVANIA ~/p __--=----~_-----'--_-----'--_~_A-_E-cc_·__R..C)/1~pl ~_"""~~',;;..,.,.~':!III!!!!!!!!!!!!!I!!!_!!!!!!!!!!!!!!!!!!!!!I_----"------------_!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!I!!!!!!!!!!!!!!!!!!I!!!!!!!.I!!!!!!!_!!!!!!!!!!!!!!I!I!!!!!!lqvu.1 Please check with.yourA~orney befor~paying ~1t~~~M!thCtX 'lois statetIlent.PENNSYLVANIA TRANSFER INHERITANCE .TAX Date XH.IIXU ),fQY 13 19.75 WILLIAt,f L•.PHILLIPS -118RAILROADST'RIET,McDONALD.p~SnVANIA 15057To,.,. AT"'.!•.JOSEPH CO RALSTON 118 BAS'f LINCOJ.N STREET )feDONALJ).PENNStLVANIA WO¥........:::J 1.505.'.... ESTATE ADAl~HILLIPS 8"'1:3 Ida DATE OF 'October U',1970.. .OF ;1..~.DEATH .lL,. Date...C?unty 38 182.4 S~ate 63~71 636 . .AppraIsed ,:·.File File ;.:·..I . Real Estate ~.~.9..~~~.9.~.. Personal Property Joint Accounts Less Exemptions .;lO'O'~.O'O'. ....................................................._ :~.lt;~.9.9.!.p.Q .. ...................................................... Less.I?ebts.and 3 316~OO AdmInIstration Expenses :~..:~.. TAXABLE AMOUNT ,2 984.00..................!".. TAX on @ <J'o :.. TAX .on..~.!~~4..!.~g @ ~;%~!.~.~.~.. Amount Previously Paid TAX BALANCE '..1.11..12 '6.-11..75Interestfrom::to . (;.1'19.'04..................%on :. ,............................................................ ............................................................ 36.70.~~;..................•......... BALANCE DUE COMMONWEALTH ~~~~.!~.. DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH. _FILING ACCOUNT PAYABLE TO: REGfSTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON,PENNSYLVANIA ...................._.....~.....~~.•....:.'"... o Commonwealth of Penn~ylvania.. CHIEF APPRAISER I~a·I I I RCC.48 iz'6~"""-'c{$. ". COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS REQUEST FOR LEGAL ACTION Bureau File No. 63-71-636 -~~.- Tax Docket -38-182-4 _W...::.;.i-,-1=-1_ia=m~L-,-,.=---P....;;.h=-i-=1:-l_i~p-=-s ,residing ot 118 Railroad Street,McDonald,Pa.15057 in Washington ExecutorCounty,is the of property formerly owned by whose address i s _-=1=1::..:8~E=a=s-=t _ Oct.14,1970-=A=d=a:::::.-....cP:...,:h:.=..;1=·1=1=i:::..op.:...::s=--.--::a:s./_k:s.l..::;.a=---__,who di ed on Ida Phillips The attorney for the estate is Joseph C.Ralston in Washington County. Lincoln Ave.,McDonald,Penna.15057 The above named _E....;x::..::..::.e--=c..::.u:....:t:....:o:....:r is in violation of the provisions of the Inheritance and Estate tax laws of the Commonwealth of Pennsylvania in the following respect: 1 -0 Failure to file an Inheritance Tax return on or before _ 2 -0 Failure to file a copy of the Federal Estate Tax return on or before _ 3 -0 Failure to file a copy of the Federal Final Letter. 4 -~Failure to pay Pennsylvania Inheritance tax due in the amount of $179.04 before it became delinquent on_J.::....a=n==--._1=4..::...LJ_1=-=-9..:..7_2__ I have made the following demands for compliance without results: Date of demand Name of person contacted Title Method of contact11-14-74 w1ll~am L.Ph11lips Excr.Tentative Statement ll-14-74~Atty.Joseph C.Ralston Atty.Tentative Statement 4-9-74 Atty.Joseph C.Ralston Atty.10 Day Notice 4-22-75 William L.Phillips ticr.10 Day Notice 5-2-75 William L.Phillips Excr.Rcc-I21 -Cert1fied Mail 5-2-75 Atty.Joseph C.Ralston Atty.Rcc-l2l A formal notice of demand was sent to the taxpayer by certified mair.This demand has been ignored.A copy of this notice together with the certified mail return receipt is attached hereto. I recommend that the following legal action be taken to compel compliance: 1 -[]!I A lien be filed with the local Prothonotary against real estate owned by the decedent. 2 -~A petition for citation be filed in the local court. 3 -0 A civil complaint be filed in the local lower court. Additional remarks:UJdhouf G"'''I li~£lr4rl~Q Cellft(.r.,d.lie!...,be..Fllpd Wlrz,..'111<:.P'101J......uroll.'( GlAd -()IMAJ·uf WIth Q per'llm ()t\Clr~r/~I'"~e.tforC'('1 t:-SrClTe...lltT....aJePt.to C(lS11)y-..D/~(u~s ...et 'ft.,'S eo~~/.)11T"h 111 Ru CJ I 7 (iVJd Reuec;(..l -n,~FO/hwllII'J RlA 7 aJ,I 'l1S ~~}yJpw=r...DJ,s-r:SueUR (Date)(SigGture)(Title)• (.Ouert) ,.., raCtS 1",-rAt~eq~e.:--r1<l.[1-~Cl.(ro(t WII'lCtllk L.pl·I,LLtPJ IJ The../04jV\'j 1}R.~"'f<,GI'IJ.-rf".e../Velcc.W{"..u I...IVp.s WI1h J.,11m... IS a HeLL.·'CGT C"'d.1.$'7)0 beTreR..RT7'''{Rc,I...s~Wos TRI~J.. 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RCC;46 (4-74.1 ".,~ COMMONWEALTH OF fi>ENNSyLVANIA .DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION REOQMME~DATIONOF THE DEPARTMENT OF REVENUE TO COMPROMISE OR WRITE-OFF TAX CLAIM j J Washington COUNTY Estate of Ada Philips County File No.38-182-4 Bur.FiIe No.63-71-636 Date of death __lo_-_l_l_-....:.7_o Date of filing of Appraisement _ Name an d Address of Attorney __J_o:...:s:...:e:...=p:...::h:.......:C--:.__R..:,al=s....:.t..:,o:..:n..!...,__M_c.:.:D_o:..:n:..:al=.:d::.,!..-P....:.a.:...:.--=-_---'-_ Name and Address of PersonaI Representative__W.:.:~=·l=l=~=:·am~--,L~.--,P:::..:hi~·l=l=~:!:.·p~s~,--,M~c~D~o~n!=:a~l=d~,--,P=..:a~._ Date on which current and active lien was last filed __.:::.O~ct~.~2::.::1:.J,L.....::l:...<9:..L7.L.5~5.t...5.L:8~S~e~p~t~.:........=T~e.::,;rin~1=..9LJ7L...5L..=.A~.~D:...!._ Action initiated by A~.--!LJ~.~M£!S<.e.!.:rJLvsaa__D,!,!.,l,i;;;"s..lor.t....._ldSu.l.d.p~eJ.:rJLv.L.i;;;"sol.l..L:r_~J.L.OI.l.=.-2=4::.-.(.,75".L-_---'-_ (NAME)(TITLE)(DATE) Joint - .' Real Estate ----::::6,L,O::::.:O:::..:O~.~O~O:.....-_ PersonaI Property ---:3;»o~o.J.,•.10..ll.0.l.__ Transfers _ tn ·In Gross Estate ........J6u..,.."J;J.!0o.llOo.L.aJ'Oo.llOo.L-_ ~~Debts &Deductions ·------::;3'T1-:;.3l.bJ6Q....\O.AOJ------o~L.:t;;::CIear Va Iue __---.,.-'2~'h9;u8.L:4:t.eJ.0.l.l:0,J---.,..........,...__W~ll.J (\J Tax Assessed 6%179.04 :kZ Pd.$179.04 >:::>_.1 ~Tax Paid~i1ji5 ---------------:------~w Balance of Tax Due ..LJ-I-7:;;J.9.....ou:4::L-_L.i:J,1X'~,:::>>-Interest to Date --------:3;1J6i.J.e,..7p.n..L----__-..:tn.-r--- .z ~Total Amount Due 215.74,:::>~• "'~.~, It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:_ ~."'"I~-·. I Write off of interest in the amount of $36.70 That this account be marked closed. •A proper investigati~n has disclosed:_~~~~s=u=b~Jc·e~c~t~E=s~t=a~t=e~a~h=e=a~r~i=n~g~w~a~s~c=o~n~.d~u~c~t~e=d~b~y~J~u~d~g~e~S~~~~o~n~s~- of the Orphan"s Court Division on Sept.26,1975.Judge S~ons recommended that they borrow the money to pay the taxa.At the hearing it was disclosed that this was a ~_""'~ slip case.The heir and personal representative William L.Phillips was unemployed and a victim of alcoholism.~order to bring this Estate to its proper conclusion and relieve the tax payer of the ·ligibility it was recommended that the face amount of tax be'paid J.rith a write-off of the interest due on Oct.21,1925 A lien was filed with the Prothonotary office atld on Oct.24,]975.The personal representative came in and paid the face amount of the a tax of $179.04.It is my recommendation that the interest be abuted so that the case be marked "closed". i (ATTACH ADDITIONAL SHEET IF NECESSARY) Investigated by __(LJ_A~.~J~.=-....:.M~e:;r.:..va~::_=_::-----_=_=_-~-------~1~0:=.:-~2:::__4-=-7'-5~----- .(NAME)Q Q,~(TITLE)(DATE) Approval recommended by "_ri_:._J_._M_e_r_v_a__JW__9:rno District Inheritance Date 10-24-75 Tax Supervisor. A I d d t'()-'JC-"7(pprova Recommen e on __...J_r.....-_~JL-_ Signed ----....:~~~~..:..c4~~~~------ S .I FOR;\[NALY No.112-S WILL LJ-7/-~3foFurBalobyP.O.Nat)·Co..Lnw Dlnnk Publlshors 415 Ornnt Bt.,Pj;h.19,Pn. iiUl1t 'lIi11 UU{l IDrntuturllt 1J ADA PHILLIPS,also knoym as Ida Phillips of HeDonald }COttnty of V!ashington and State of .Pen..Tlsylvania being of sound mind and memory)do hereby make) publish and declare this to be my Last Will and Testament}in manner and form following)hereby revoking any win or wills heretofore made by me. First.I direct that all my just de,bts and funeral expenses be fully paid and satisfied)as soon as conveniently may be}after my decease. Second:I give,devise a~d bequeath all my Estate,real,personal, or of whatever nature to 1'lilliam L.Phillips,m;;r son,of lo1cDonald,Pa It '. .' ..... ..- ~S:)o·oo + 486·50 + 'J 329-S0 + ~316'00 T ~OOO'OO + ~316-00 ~684-00 T ( ...J ·.00 r 1J32950 1,500.00 400.00' 16.f)e 14.DO 850 4.vO 40.00 .4.00 131''{)'Ol 16-00 + 14-00 i- a-50 ·to 4 -00 + 4-00 1- 40-00 + 400-00 + 486-S0 T.........~.:.'.~~;~\.~~"'7.-_.~_.......~~--"'""..".......""'--..._t·ll..o...-..""'l'"~"'" --.....1t.,'................._....__ ".~.~',...." .. .00 T .00 T 6,000.00 .300.00 6,3 Q().G 5S 31316~e-·. 2,98U.DOT .. -'$ (:~.'-.;f •\.\f ~ ".-".'.:.'-..·_'.......-::-:.:,~.....!i...~_..:...~....L:~~:..::·.~_~~,_c:-",_.~-,:~::,~~". [do hereby make)constitute and alJpoint of McDonald:Pa.· William L.Phillips,my son, to be my execut or of this my Last Will and Testament to serve \·.rithout hood. () ]It ~ftne~s mbeteof,/)A.da Phillips the Testat rix above named)have hereunto subscribed my name and affixed my seal)the .fifteenth day of June i.n the year of our Lord one thousand nine hundred and sixty-four. <A£2~~~~OAd~············-e Signed)sealed)published and declared by the above named Ada Phillips of 1'1cDonald,Pa o )as and for her Last Will and Testament in the presence oj us)who have hereunto subscribed our names at her request as witnesses thereunto:)in the presence of said testat rix )and of each other. .~d&"'L .;;!-L/,I__J~~M;:'1 1':-/f /l IJ -/(...v.:{.o_j-l-.l./.--.tv~Jf£!~::t?L '___/'l~, '••••----.--------.-.- -----...-:::-----.---:. ~z~ ~m?f!Im~ .~ ~ J.t.t .... \:h.~ y..;'_......',"_#..9, 0' -., ~..,~ ·,···· ··,·, , (I):0.:•.-1 :r-1:r-l :-rl : .;:::0..: cd1'0 :-c:::: ,,,,·,, I ,.,,.,oroP.., ••0\': '0r-~ros:::o Q ~ .,, ,, 0-) ~ :' ., ,,,,.. , ,, ,, r-d~ "ti§ "tiII)~o &:; ., ,,., .....~ ~oo~.....,.....,..,. ~ .~ "tiII) '\::l6'"II) ~ "l:3~t:3 . ,, ,.,, ~l ~II)-+->.~~~ " <ip. C>... .<itoP. u5 ~"<l..o '"...... E<>""-=:;; "Po< ~Cd~.' ~<l "",; U >. dZ d t:: \)'.\~,...._~t..,,..'. l ",.,\:. ~. " j.,~"'-,10,.'" . ;"\ ~r'"I :·i.~~i \I \.;i'.~. ~I'".".,..~ ...".,' ~~~~.~~.vz'·:....~·i~....~...",,'•.~l_•~...."...'.....!'I',"•..~""-..~~<••:_:_~_..;.i."..:-~"'<.:.·:i~.:"_··'.;-.~.,.'.~,~.;l!,,"':~'~..;.~ Please check with your, Attorney before paying c ~\}1L~Mm.m This statement.PENNSYLVANiA TRANSFER INHERITANCE TAX Personal Property .....Date LUJXU..Jfay 13 l915, ~;~;:~:;~.~-~~.~;~:.~~:=!.~~.~;;~~~~;~~~;;;~:;~.~.;;:~~~~~;~;~~~~~~~?j ...............::::2 "1.505.7.............., ·ESTATE ...DATE OF '."-. OF ~~~..~~~.!~.~~.&L~!~~DEATH ~.~.!?~.~.~~.!.,.~.'JJlZ~Q;=.'.~'.-~~ Date.C?unty 38-18,2~'"1/S~ate 63-71-636Appralsed~.FIle ;FIle . / f Real Estate .'........~.,..2.Q~.!.p.Q.................../'",_ --..,.=-=...-.=- ·Joint Accounts .. Less Exemptions ....__..3.O'O'A.O'O'~ .'..'...6 300.00 •.-___.._:. Less'Debts and Administration Expenses :___._..~~::~.~.".~.~.~.~.9..~:.. TAXABLE AMOUNT :~.p...~~.~.~.9.~.:.. .. TAX on.@ _.._%_;,.........".··C·..·· ,'TAX ·on..~.J..~.~1.!.Q.~@ &%_::Etl.A ·..<.::~~.~.~.~.~:..~.. Amount Previously Paid .,. TAX BALANCE .. 179.04............................................................ I 36.70............................................................. ,~.._. :"~O(CCommonwealthofPennsylvania.'t7 . CHIEF APPRAISER 6-11-75 .to _. .-._-.-... Jnterest .from J.::!~.:.?.~__, . 6 179'.04'__%on _ :BALANCE DUE COMMONWEALTH ~.~~..~..?~_ . 'DISCOUNT (5%)IF PAID WITHIN THREE MONTHS ·]~"ROM DATE OF DEATH..~. ._FILING ACCOUNT ~~-~ ""PAYABLE TO:.~\<\1 ~\'\1 ~..".,.0REGISTEROF-WILLS ,,.,.., ·WASHINGTON COUNTY '..f614f c; ~COURT HOUSE ~1t/f 'WASHINGTON,PENNSYLYAN·,A ~ 'l'his stateinent.PEKNSYLVANIA THANSFEH .H\lIEHlTANCE TAX .. Date .LUJXU..Jfay 13.•....19.7S To ~~.!.~.~.~.~i ~..~~.~~.~~.~.!~.~~~.!.~~.~!.~.~~.~.p.~!.~~~.1.~~~.p..~.~.~P.~~~.~.~.~.y..~.~.~:!.?9..??. ATTY.JOSEPH C.RALSTON -118 EAST LINCOLN STREET }fcDONALD PENl\SYLVANIA U1l....................................................................................................................................................................................1 ,·..·..·..1·505·1·········..···1 ESTATE ADA.PHILLIPS a/leLa Ida DATE OF October 11 1970OFDEATII . Date County State Appraised .File ~§.~.!~.~.~4 File §.~.~.?!~.~.~.§.. 6 000.00RealEstate_.._'-;. Personal Property Joint Accounts Less Exemptions ..........._..3.00 00 . .6 300.00_.._ __ _1 .. Less Debts and Administration Expenses _ _ _ _ _:~.'-.~.~.~..~..~~. TAXABLE AMOUNT 2 984.00..................p... . TAX on @ _%--.......r-- TAX on..~..I..~.~:1:.~.Q.9.@ §%__..................................-t"-.Ll '.,179.04-.I'r::c.....\.. Amount Previously Paid TAX BALANCE Interest from );·.::!.~.::.?.~_to ~:.!!.:.?~. 6 179.04...._%on _.. ..............:. 179.04............................................................ 36.70._-. PAYABLE TO: ~ALANCE DUE COMMONVVEALTH ~~~..~..7.~. DISCOUNT (Sro>IF PAID WITHIN THREE MONTHS ~~1"Iel\•..sr ·SLtt.;r"tcf n FROM DATE OF DEATH.~.~PA'V4J\"CF ~t"t....." FILlKG ACCOU~'T ,<')~......~'-L 'Rtr,""t""clGT'CJV-. 'J11 \<,\C\,~\,\1 S b~puT....H ..,,.~ .,.,.,.0 ~REGISTER OF WILLS .".~".. .t>A<Ore WASHINGTON COUNTY ta~~c;Commonwealth of Pennsylvania.'{7 L. COURT HOUSE ()-A«CHIEF APPRAISER WASHINGTON,PENNSYLVANIA ~ C':'......