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Home My WebLink AboutOC1971-0638 - ESTATE OF WHITWORTHr -...~3 --7/-L3 8 LAST WILL AND TESTAMENT I;SMITH N.WHITWORTH,of the Borough of East Washington,County of ; I 1, Washington,and Commonwealth of Pennsylvania,do make this my Last Will and Testament,hereby revoking all Wills heretofore made by me. FIRST:I direct _that the expenses of my last illness and burial be paid out of my estate. I direct that all inheritance,estate,and other taxes imposed as a result Qf my death,together with interest and penalties thereon, , whether or not the property to which such taxes are attributable passes under this my Will,be paid out of the principal of my residuary estate,without apportionment or right of reimbursement;and I direct that my Executor pay such taxes at such time or times and in such manner as my Executor may deem advisable. I give and bequeath all the rest of my tangible personal 1 JOHN D.WHITWORTH,if he survives me. SECOND:I give and bequeath all of my automobiles to my son, i iI, / iIIl;. belongings,including my jewelry,books,paintings and musical instruments, to my children,MARGARETTA W.HILDRETH,CAROLYN W.ROBERTSON and JOHN D.WHITWORTH,in equal shares. THIRD:I give and bequeath the sum of Two Hundred ($200"00) ,.-\' :''I,;~~I\,.to1:I.:.:..n.'ol..r.;~''~.•-~',. ':41...·· Dollars each to the following grandchildren of mine:MRS.DOROTHY D. KELLER,MRS.JULIA V.HELD,SMITH W.ROEDEL,MRs.DOROTHY ROBERTSON BAZZANO,SMITH W.ROBERTSON,and my niece,MRS. CAROLINE G.CLAWSON,of Vandergrift,Pennsylvania.l /I IIFOURTH:'I give and bequeath the sum of One Hundred Fifty ($150.00) Dollars each to LEE A.JONES,ELIZABETHLAHOSkY and BLANCHE ! ! LUCKETT,if in my employ at the time of my death. .."" I -I '. FIFTH:I give and bequeath the sum·of Five Thousand ($5,000.00) !. liars to WASHINGTON HOSPITAL,to be used by the Directors as they eem for the best interest of the Children's Section of the Hospital. SIXTH:I give and bequeath the sum of Five Thousand ($5,000.00) ayapprove. liars to WASHINGTON and JEFFERSON COLLEGE,which amount shall be I dded to the General Endowment Fund to be used as the Trustees of the College! \, SEVENTH:It is my intention that this,my Will,shall not operate s an exercise of the power of appointment conferred upon me by paragraph ;, 1 (b)of Article Sixth of the Will of my deceased wife,DOROTHY D.WHITWORT~, dated February 1,1962. EIGHTH:All the residue of my property and estate,real and per- sonal,I give,devise and bequeath in equal shares to the following:MRS. OOROTHY D.KELLER,MRS.JULIA V.HELD,SMITH W.ROEDEL,MRS. OOROTHY ROBERTSON BAZZANO,SMITH W.ROBERTSON,and my son, JOHN D.WHITWORTH. In the event,however,that any of said beneficiaries has died and there are no issue of such deceased beneficiary living to receive dis- tribution,then the share of such deceased beneficiary shall be added to the share or shares of the surviving beneficiaries hereinbefore ~med in Para- graph EIGHTH hereof for the issue thereof,per stirpeso No provision is made for my two daughters other than at Paragraph SECOND hereof as other funds are available to them from other sourceso NINTH:In addition to the powers conferred by law,the fidUciaries hereunder shall have the following discretionary powers which they may exercise without application to any court: - 2 - ,. t'/' " ., (a)To retain investments and property received,including stock in The Union National Bank of Pittsburgh,and to invest and reinvest funds in any property,real or personal,without being restricted to those investments which are authorized for fiduciaries by the laws of Pennsylvania or any other state. (b)To sell,pledge,mortgage or exchange any property, real or personal,and to grant options for renewal or purchase. (c)To lease property,real or personal,for terms ex- ceeding five years. (d)To compromise and settle differences and claims arising in the administration of my estate,to institute or to defend legal proceedings,and to pay the expenses thereof out of my estate,including legal fees. (e)To make distribution of property in kind and to divide, partition and allot property and determine the value thereof.. TENTH:I appoint THE UNION NATIONAL BANK OF PITTS- BURGH,of Pittsburgh,Pennsylvania,Guardian of the estates of all minor beneficiaries to whom property passes upon my death and with respect to which I am authorized to appoint a Guardian and have not otherwise specifi- cally done so,with authority to apply income and/or principal to the main- tenance and education of such minor and to capitalize all income not so applied ELEVENTH:I appoint THE UNION NATIONAL BANK OF PITTS- BURGH,of Pittsburgh,Pennsylvania,Executor of this my Last Will and Testament. No fiduciary hereunder shall be required to post bond or enter security in any jurisdiction. - 3 - ...~ ,.. IJ-' WITNESS my hand and seal this 10 f day of~..::;..~~...:....:....;;.....;._....:;..__ A.D.1965. Signed,sealed,published and declared by the above named Testator, as and for his Last Will and Testament,in the presence of us,who,at his request,in his presence,and in the presence of each other,have hereunto subscribed our names as witnesses. Address ,".,//iL, Address - 4 - .' t"..._, ,.:.",.i'~.."t·h~t$I.~'C3··7/-~3t .,.~_..,;,.~~~..~..J.........~ J\ffiikunit (@f 1Exrrutnr (@r l\~mtuintratnr §tatr .nf 'ruuayluanta }aa-./7f (3 Q!nuutg nf ~-," Personalt¥'~W~e,the undersigned authority,a ..nQtary:..public in and for said C t d St t d J.DONALD PATTON Senior Vice President of h b'd Iounyanae,appeare THE..P110N".~Tro(N~..B.A'li1'fI'••i'\I fTi''i ".w 0,emg u y d·tId -.l'lJ.u\'tliuF P TTSBunG!L.-.:-:...+......l.__f hswornaccormg0aw,eposes an says a e IS e executor or AI.IUIUUUI.~U.ilWUL.A.O t e es- tate of S.MITH..N :wHITWORTH.,:deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of .SMITH..N.•..:WIIIT:WORTH..., 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 ~. .Sworn and subscribed before me this ...l.G.t;.P............}THE UNION NATION~BANK OF PITTSBURGH~~-0 197~a.y ~.J~~..a 0 ~:..............V ExecutoN~Xbtl&iavts:Orxki~' _ .l:.;'8 ~;:tro~'f-1IL~·:..,..NO.tary..PubliC Senior Vice President'PITTS'BURGH:'AllfGHEN~CJJN~".ADDITIONAL INSTRUCTIONS MY COMMISSION 'EXP!RES JAN.6.1975 .MltJJberAmiJ1MetdQllylil~9bei¢jiled 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,QOO,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- f-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 :1Junrutnry null i\ppratarwut of the goods and chattels,rights 'and credits which were of SMITH..N.•...?'!RITWORTH.,D.eceas.ed,:late of ..355 East..whe.eling..Str.eet..: . Washington County,Pa.;taken and made in conformity with the above affidavit. DOLLARS CENTS See Attached Schedule $221,325 17 .i ,, I,, ",I I 'r I • ,'I I \ ",,,0/, ...'-". .,:• j ~.,..".......~.,'.4l'i':l~• ", ,,- , 1 , , \: , ; i , ., II : -~ c ~?...40~ \ ~l - ,... 0",-Inventory and Appraisement..".v -"",0,--r::>.;/o·:!~",,'~,IN;o'THE ESTATE OFJ .-~"'.,i'"",1\;)f:.\1 to' ~"-~):( 1!,';" 1.. ~ ~~\, l~;:• ...SMIT.U..W.~wa.ITWO:B:r;a."...P.~.o.~A$.~. .Filed ,19 :·. ,.) ..,... .~:;;::1»r'n ;:0u>C)c::.::r-Uj -(J)(/~.z --1 j-rj ,:;)fT1 ~ -j ~':l '--o.."..0-.,":!~ 0o <~:: .-1-~;=.::; -0 ~>~O ... -...J r"o.J' ::::.x=:::0 1-""'> '"'7,J=r -t=' ~~~l~",;.i -c\7:''-:'.- t.~ ~"""l··"~is .;.;;F _.i ...."--,~~) ~.:. --.J John F.Wiley,Esquire 417 Washington Trust Building Washington,Pennsylvania 1'5301 \ (- Richard G.Miller,Jr~,Esquire 417 Washington Trust Building Washington,Pennsylvania 15301 ....-5 "" :'".. INVmroRY of all real and personal estate of SMITH N.WHl'l'WORTH,Deceased;late of 355 East Wheeling Street,Washington,Washington County,Pennsylval4a.. PERSONAL 'ESTATE SCHmULE Q!!!l Mellon National Bank &Trust Company, Was:bington Office Checking.account ,Dorotb¥D.Whitworth Trust U/W Accrued Net Income to 6-21-71 James S.Whitworth Trust U/W Accrued Net Income'to 6-21-71 .Wall Street Journal Refund on subscription American General Life Insurance Company Proceeds Polia,y #276 Certificate 1126 The Union National Bank of Pittsburgh Checking account,1f74 400019 Checking accountlf74 400027 T.V.Guide. RefUnd due to cancellation Washington County Motor Club Refund membership Pennsylvania Blue ~eld Medicare benefits Blu,eCross of Western Pennsylvania Prelnium Refund Reimbursement·for telephone call in May, 1971,by R.Scott Bogatin Dividend.checks found at dec8dent's.residence: LOne siar Gas Company ..:Common . General 'MOtors Corporation ~Common Standard Oil Company of California -Common 1:',exaco,.Incorporated.-Common United States Steel Corporation -Common .. E.I.du.Pont.de ,Nemours &Company -.ColllDlOn .. 100 shares Northern Natur~Gas CoDlp8JJy Dividendp8.yab1~',on ~te of ~eat~6-21-71. '1." •13,772.01 5,075.39' 13.74 6,000.00' 5,795.23 186.20 .67 8.94 416.00 . 17.10 . 10.00 428.42 195.50 .Z4.S0 208.80 95./1) ·40.00 65.00 I.i I stocks 242 shares Columbia Gas Systems,Incorporated Common @ 34 1/4.(NYSE) 32 shares E.I.du Pont de Nemours &Comp8.ny Common @ 137 1/8 (NYSE) 230 shares General Motors Corporation .Common @ 79 1/2 (NYSE) 1,000 shares General Telephone &Electronics Corporation Common @ 30 5/8 (NYSE) Dividend of record 5-24-71 75 shares Kennecott Copper Corporation Capital @ 333/16 (NYSE) 'Dividend of record 6-1-71 35 shares ,Keystone Gas Company Capital 1,382 shares Lone Star Gas Company .Common @ 23 11/16 (NYSE) 100 shares Northern Natural'Gas Company .Common @ 48 7/16 (NYSE) 209 shares Sears Roebuck &Company Common @ 88 (NYSE) Dividend of record 5-28-71 35 shares Standard Oil Company of California' Common @ 55 1/4 (NYSE) 522 shares Texaco,Incorporated .Capital @ 35 5/16 (NYSE) 63 shares Union Pacific Corporation Common @ 56 3/4 (NYSE) Dividend of record 6-7-71 159 shares United States steel CorPoration Common @ 31 3/16 (NYSE)..' Miscellaneous 1960.Silver Cloud RollS-Royce One lot miscellaneous Jewelry (Antique Jewelry Shop,Appraiser) One lot miscellaneous Paintings (Haugh &Keenan,Appraiser) One lot miscellaneous Books •8,288.50' 4,388.00 . .l8,~85.00 30,625.00 .' 380.00 2,489.06 37.50 Worthless 32,7,36.13 4,843.75 18,392.00 73 •.15 1,933.75 i8,433~i3 3,575.25 31.50 4,800.00 668.50 340~00 75.00 Miscellaneous (Continued) One Ace Accordian One Hohner Piano Accordian 1/i2 interest in leased gas and oil rights underlying ·approximately 112 acres of land sitUate P~k Township,Armstrong County, Pennsylvania On Janu.ary 16,1963 decedent created a revocable living trust under agreement With the Pittsburgh National Bank as Trustee which terminates in favor of hisest.ate one year from his date of death.The v8.lue of the trust as of June 21,1971·is as follows:Corpus . Accrued Net Income REAL ESTATE SCHEDULE REAL ESTATE IN PmNS!LVANn .1/12 interest in.Coal Rights for 192 acres s1tuate Kiskiminetas Township,Armstrong County,.Pennsylvania. MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMoNWEALTH OF PmlS!LVANIA •.300.00· 175.00 .27,364.45 .·459.63 $221,325.17 '900.00 None ~..,...,,.' ~V ..' .'~.; , .". ,- ". ¥ ;' •fj '" ~. '-' r ;I <:JS. ,~~~,!R.wistiJr of 1111/1'1.@ .~ .~.r ,I ' 1·~ ~ -~, ll~ ,.I", I', I I ~r-, ~ '~., i',,, r' ~. \'t ~l l~) I-lJ ~~ v,.rr""t.i\A~,NO__,.•.•_~.aI\\'\S~\:t.,:.\,.'-'r 'l'f • .~ f\t1:.0 \. .:J()."\61 I q "I 2;> c"-f'~ ESTATE OF SMITH N.WHITWORTH,DECEASED EIRST AND EINAL ACCOUNT OE . THE UNION NJATION,A.L BANK OE PITTSBURGH BALANCE DUE -$36,235.06 ) EXECUTOR John F.'Wiley"Esq.a~d ., Richard G.Miller,Jr.,Esq.' -41.7 'Washington TrUst Building Ya~~,~~,n:o;~~~~~,,.Jl3 th,'!withtn (levocl"'T.:J1"11!8t!llUj(1 tt1 rlIP.00 fF;,;Jonp;-1':(1rtnr;; .'.f •j {' j.: ~, i~·-t·.~ '1 . 'or 1".;{>-' ,;Vsr.ill~!ron f.:::;:t1ity •.-.J t do .,rllfu thO"I haM C/'''''1•••1 .oli..to Oil ",,.."' !J.[IJ""~',,,,I "',the #ling of ii"",ithi•"".oun''n,....!"nn."~": St.!',tIed !)Y ~ti&tfj"and Rille O}Court,tJI .f1,d~by prfJoj5' _!.:f"..N ~#.3 .7 .:2.It"f:t80j lj-f?(i co O.~.-J'- .!.wit.,,,my''''''"and ,,!fie;a;"a'lh/'~G:-._...da, i .;k,_:?'7~.~..::,.~.:1f.~19 ~.?;~.su=1St &1 e.-38 ~J.t..../../.~.,...r- "0....'..0..,"t.,:'I;..I .I!;l:;'".::v.....·:· ,~.;~ .,H~THE COURT OF COMMON PLEAB OF WA.SHINGTON COUNTY ,PENNSYLVANIA ORPHANS I COURT DIVISION NO. ~'~. ....~ ....,............~, ..).{" .>~. "'- \0 , ;1'· 'f , i 1-. \'"6 "",'~J..l~~.~t.,- y -., J/,I ./1-" \jy-=-/vtv ,....-... .,., ~ ".,.~ "7"""'--i: " ~,.:~ \ ,~ .~.\,)\-. ~--_PC J ~ .-CYi~ ~ 0;, .~: ----------------------------------------.~., "Washington County Reports Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION Inl compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.5,paragraphs (5)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 officiaJ1 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 51,1920,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: ................Jll.l.y..l..~8..r..··.l.5.,.l9.7..l . ..............••0 0••••0 "0~0 . that the affiant or the corpora,tion in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the ~~.~~mili$~m.~t~to :~~::(Q~l'''ti~ ......J..~.~.~day of ~.~..~.Y.,19 .z.~..:..~__"/LJ_'(7--:·~~·~~t~·~~ JOSEPHINE T.SCIAMANNA Notary Public,Washington,Washington Co. My Commission Expires July 1.1974 Estate NotIces The Register of WiHs has granted letters,testamentary or of administration, in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • ••• • • •••• •• •• ••• WHiTWORTH.I SMITH N.,Dec'd. Late of East .•Washington Washing-.ton County.Penna.'.'Exec~tor:The Union'National BankofPIttsburgh,'Fourth Ave.at WoodStreet(P.0.;Box #837)Pittsburgh Penna.15230"i .'•Attorneys:.John F.W·i!ey and Rich- ard G.MIII.er..Jr..417 WashingtonTrust·BUlldmg,Washington.Penna.15301 r.f . ,\ .............................................J.ul.y 2-,-9 and····16·,·····197·1-···············.. that neither th!e affiant nor the Observer Publishing Company is interested in the subject matter of s,aid notice or advertising and that all of the allega- tions'of this affidavit as to the time,place and)characte,r .of pUblication are tru'e.d/'j...~"j~ ................................,.:.I:-:..'L<a.I.1.-P.(..I!..I......:O:~ / /,Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of 16 May.1929. P.L.1784.as amended. Commonwealth of p'ennsylvania,County of Washington,S5:. Personally appear·ed befDre me.a Notary Public in and for said County and State .Ri.cha.r.d S.a c.owan who being duly sworn according to law.deposes and says that he is the V.i.ce....~r.esident of the Observer PUblishing Company.a P>ennsylvania corporation.and its agent in this behalf;that the said Com.pany is,the owner and publisher of the Observer-Reporter,succ'essor to The Washington Observer.established September 18.1871,and The Washington Reporter,'established August 15, 1808,a daily news,pape,r of general circulation,printed and published and' having its place of busines's at Washington,Washington County,Pennsyl- vania.where it or its predecessors have been established and published continuousIy for more than six months'prior to the publication of the notice h·ereto attached;th8lt the printed notice or advertisement hereto attached' is a copy of an official advertisement,official notice,legal notice or legal advertisement,exactly as printed or pUblished iii the Obs1erver-Reporter in its regular editions on the following date or dates;. ~----E~~S-T-:.,.~T-E-N-O-TI-C-E~---' ,ESTATE"U.'OF~SMITH N.·WHIT..~~~H~.,,d~~<;:ea.s.e.~1flate of EastPen~s '0.11.:.~Wpij\ington County, J yI,Vanla4',.,.z tol- I Letters~~estanlentary upon'theaboveestatehaVingbeengrantedto I the.undersigned.all persons haVing,claIms against the estate are reo quested to .make known the same totheunderSIgnedorhisattorneyand .all persons indebted to the decedent,are.reques!ed to make payment to Itheunderslg.ned .without delay. I'T~e.Ulllon ,National Bank ofPIttsburgh' Fourth,Ave.at Wood Street(P.O.Box #837)• • !Pittsburgh.Pa.15230IIExeclttor.I'' .J<!hn F:Wiley.., :RIchard G.Miller Jr .j417 ~ashingtpn T~uSt"Bldg. ·-·I,washmgton.,Pa...15301Attorneys.e,'"'.. .~.':':,j~......".7ilSS:Fri..3t ,'~ .,J Sworn to and .Ub·~~S'~A<~Vl~.7.:~: <:...J MARGARET M.BRADLEY,NOTARY PUB ~ WASHINGTON,WASHINGTON COUll MY COMMISSION EXPIRES MAY..6.1972 "- ." 1'.5 IN'THE COURT'OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO. ESTATE OF SMITH N.WHITWORTH,DECEASED FIRST AND FINAL ACCOUNT OF THE UNION NATIONAL BANK OF PITTSBURGH EXECUTOR Miscellaneous III III IiI I II 500 :00, I 900 00 28,516 l2! I I I I i I I, '\I6,8181941 ,I I'"~I ' December 28 1972_____.l__,,_~"--,-..,...,- ~'------'·'l---T-"'..· SUMMARY -nSCHEDULEA RINCIPAL -PERSONALTY .Pages 3 -7 230,570,99 ents Pages 7 -14 ,202,054 87 BALANCE'" SCHEDULE.B ,'IINCOME-PERSONALTY I Pages 14 -16 'i 7,839 '53/ ents Page 16 1,020 59 j I ! BALANCE Ii SCHEDULE C I /, iPRINCIPAL-REALTY IPage17900I 00entsPage17o00 IBALANCE I NET BALANCE .Principal -Personalty P 1/12 interest in leased gas and oil rights' underlying approximately 112 acres of land situate Park Township,Armstrong County, Pennsylvania ' Inv,ento!,,!value The Balance Consists of ,the Following:- Receipts Disbursem Receipts Disbursem Receipts Disbursem i! I' II!I•I -------------'-- ,."... ESTATE OF SMITH N.WHITWORTH.DECEASED DistribUtion '" (See Exhibit No.I Pages 18 -19)19,058 50 Cash on hand 8,957 62 28,516 12 Income -Personalty. Distribution (See Exhibit No.I'Page 19)4,800 00 Cash on hand 2,018 94 6,818 94 ,Principal -Realty •1/12 interest in Coal Rights for 192 acres situate \' Kiskiminetas Township,Armstrong County,Pennsy1vani · IInventoryvalue90000 36,235 06 I " · , I I I - 2 - ~..:~-~, I ,,.,to .. ,,, . , , ESTATE OF SMITH N WHITWOH'T'R DE~A~n >SCHEDUlE A PRINCIPAL -PERSONALTY R E,CE I P T S 1 9 7 2 Mar.31 Inventory filed,221,325 17 Plus Adjustment of Invento ry to refleqt,carrying value of Trust'Agreement dated 1/16/63 with Pittsburgh National Bank as Trustee which terminates in favor of Estate 'one y~ar from date of death Value a13 of June 21,1971 27,364.45 ' and ,June 21,1972 28,097..02 732 57' Rev~luation of 35 shares Keystone Gas Company Capital Stock From -worthless To -$35.00 35,00 " 222,092 74 ,' Additiona1 Assets I1 9 7 1 Sept.7 Treasurer Of the United States Lump sum death benefit under Social Security 255 00 I 1 9,7 2 ! Apr.27 The Columbia Gas Systems;Incorporated ! Common Stock Dividend of 5/14/71 on 242 shares 106 48 May 18 Connecticut General Life Insurance Company Final payment under Group Annuity No.63 216 00 May 23 Internal ,Revenue Service Refund 1971 Individual Income Tax 2,417 2]: 2,994 71 ,.. 1 - 3 -I·I ,I ESTATE OF SMITH N.WHITWORTH.DECEASED Purchase of Assets .Notes ''7'... General Motors Acceptance Corporation , Demand 8/3/71 $6,000 at 100 6,000.00 8/11/71 114,000 at 100 114,000.00. 8/16/71 17,000 at 100 17,000.00 8/24/71 18,000 at 100 18,000.00 11/16/71 17,000 at 100 17,000.00 ·1/4/72 172,000 at 100 172,000.00 3/23/72 16,000 at 100 16,000.00 . 5/16/72 11,000 at 100 11,000.00 6/8/72 3,000 at 100 .3,000.00 ..374,000.00 ! Cash disbursed to purchase the above assets 374,000.00 °oc I Withdrawal ~Bank Accounts I i 1 9 7 1 June 30 Proceeds withdrawn .. Mellon National Bank and Trust Company Washington Office· Checkihg Account No.355 3575 13,772.01 Inventory value 13,772.01 , °00 , Jul.22 Proceeds withdrawn The Union National Bank of Pittsburgh Checking Account No.74 4000 19 .5,795.23 No.74 4000 27 186.20 Inventory value -4- 5,981.43 5,981.43 o 00 C 00 ''11." I ESTATE OF SMITH N.WHITWORTH.DECEASED Conversion and Sale of Assets Without Gain or'Loss 1 9 7 1 Dec.31 Proceeds redemption -$172,000 General Motors Acceptance Corporation Demand Note at 100 172,000.00 Purchased various dates 8/3/71 -11/16/71 172,000.00 o 00 1 9 7 2 Jan.18 Proceeds redemption -$10,000 General Motors Acceptance Corporation Demand Note at 100 10,000.00 Purchased 1/4/72 10,000.00 I ,,(00. Mar.8 Proceeds sale 1960 Silver Cloud Rolls Royce to Howard H.and Margaretta W. 'Hildreth 4,800.00 Inventory value 4,800.00 ,, ~ :(00 Mar.20 Proceeds redemption -$155,000 General Motors Acceptance Corporation Demand Note at 100 155,000.00 Purchased 1/4/72 155,000.00 (00 Sept.9 Proceeds sale -35 shares Keystone Gas Company Capital Stock at $1 ,35.00 Revalued 3/29/72 35.00 ' (00 Oct.24 ~,~,Proceeds redemptiOI:i',..:.,$3",000 0 General Motors Acceptance Corporation Demand Note at 100 3,000.00 Purchased 1/4/72 3,000.00 (00 . I " - 5 - ''7'0 " '. r . ESTATE OF SMITH N.WHITWORTH.DECEASED Conversion and Sale of Assets Without Gain or ~(continued) 1 9 7 2 I Nov.1 Proceeds redemption -$7,000 General Motors Acceptance Corporation Demand Note at 100 7,000.00 Purchased 3/2.3/72 7,000.00 0 00. Dec.28 Proceeds redemption.-$27,000 General Motors Acceptance Corporation Demand Note at 100 27,000.00 ,Purchased 3/2j/72 -6/8/72 27,000.00 0 00 o 00 Gain on Sale of Assets .. 1 9 7 1 Aug.3 Proceeds sale -242 shares Colu~bia Gas Systems,Incprporated I,; Common Stock 42 at 35 3/8 and· 200 at 35 1/2 8,585.75 Inventory value 8,288.50 297 25 Proceeds sale -'1,~82 shares Lone Star Gas Company Common Stock 1,300 at 27 and 82 at 26 7/3 37,303.75 Inventory value 32,736.13 I 4,56?62 •Proceeds sale -100 shares ..; Northern Natural Gas Company Common Stock at 49 .3/4 4,975.00 .Inventory value 4,843.75 131 25 -6 - , - "••4 ,,'"". I I I , ESTATE OF SMITH N.WHITWORTH.DECEASED ," Gain on Sale of Assets (continued) 1 9 7 1 Aug.3 Proceeds sale -35 shares Standard Oil Company of California I Common Stock at 56 5/8 1,981.88, Inventory value 1,933.75 48 13 Aug.4 Proceeds sale -"32 shares E.I.duPont deNemours and Company Common Stock at 144 3/4 4,632.00 Inventory"value 4,388.00 , 244 00 1.9 7 2 '" May 8 Proceeds sale -$4,500 Wean United,Incorporated Convertible Subordinated Debentures 5.50% dated 3/1/68 due 3/X93 1,000 at"52 3 4,3,000"at 523/8 and ! 500 at 50"1/2 2,352.48 ; Inventory value 2,157.19 195 29 5,483 54 I 230,570 99 'D I SBURSEMENTS Administrative Expenses 1'971 Jul.2 Register of Wills of"Washington County, Pennsylvania . Cost of Probate of Will 1L 50 Fifteen Short Certificates 15 00 Jul.9 Twelve Short Certificat~s 12 00 Jul.13 Washington Observer Reporter Advertising Grant of Letters Testamentary 14 00 Jul.15 Commonwealth of Pennsylvania,Department of Health,Bureau of Vital Statistics One Death Certificate 2 00 - 7 .;. I ,.,.., ESTATE OF SMITH N.WHITWORTH,DECEASED Administrative Expenses (continued) Bell Telephone Company Telephone service -statement 8/4/71 BennieWat.son Hauling rubbish 7/2/71 -.8/27/71' Haugh'and Keenan Storage and Tr~nsfer Company Appraisal fee in re.paintings... Casterwiler's Service Center Estimate IQade of accident damage of.1960 Rolls Royce on 9/10/71 14 00 7 50 15 45 75 ·00 11 00 I 42-40 " 148.00 207.•00 Aetna qasualty and Surety Company .Casualty Policy No.3SF246515 Automobile Insurance covering 1960 Rolls Royce for period 1/18/72-73 Less refund unearned premium-car sold-insurance cancelled Richard G.Miller,Jr.,Esquire Reimbursement for payment of advertising Grant of Letters Testamentary in The Washington County Reports Antique Jewelry Shop Appraisal fee 1 9 7 1 Jul.21 Aug.16 II Aug.18 Sept.1 Sept.9 Oct.6 , ·1 9 7 2 Jan.·31 .. 59 00 Feb.22 Register of Wills of Washington County, Pennsylvania Cost of Certified'Copy of Will r 50 Mar.3 Heilman and McClister Professional services rendered Thermo~ax copies of Gas Leasel and Deed-statement dated 1/28/72 ..75 .I -.8 - ) ,t . ,,,...' 1 9 7 2 Mar.29 Apro 14 May 12 Dec.28 Administrative Expenses.,(continued) John F.Wiley,Esquire Reimbursement for Balance due on Grant of Letters Testamentar,y Cost of filing Inventor,y .Internal Revenue Service 1971 Fiduciary Income Tax Pennsylvania Department of Revenue 1971 Fiduciary Income Tax John F.Wiley,Esquire and Richard G.Miller,·Jr.~Esquire At torrieys'fee The Union National Bank of Pittsburgh Accountant's compensation' Expenses in re sale of securities 2C 00e00 261 43 8t 93 . 9,70C 00 9,89C 00' 1,933 44 22,187 90 I Loss on Sale of Assets 1 9 7 1 Aug.3 Proceeds sale -1,000 shares General Telephone and Electronics Corporation .Common Stock at 30 1/8 30,125.00 Inventory value 30,625.00 500 00 i Proceeds sale -75 shares .'. I Kennecott Copper Corporation :Capital Stock at 31 7/8 2,390.63 Inventory value 2,489.06 98 43 Proceeds sale -209 shares Sears,Roe buck and Company Common Stock I 9 at 85 3/8 and 200 at.855/8 17,893.38 Inventory value 18,392.00 498 62, I - 9 - '''I•• ., I: ESTATE OF SMITH N _.~--~-mU!w.tl.~n.,.Wtll :wu.n:m Lo.ss on Sale·of·Assets (continued).: 1 9 7 1 Aug.3 Proceeds sale -63 shares I Union Pacific Corporation Common Stock at 55 3,465.00. Inventory value 3,575.25 110 25 Proceeds sale -159 shares United States Steel Corporation Common Stock 59 at 28 100 at 28 1/8 4,464.50 IInventoryvalue4,958.81 494 31 Aug.6 Proceeds sale -230 shB.res General Motors Corporation Common Stock 30 at 75 1/2 and· 200 at 75 3/4 17,415.00 Inventory value 18,285.·00 870 00 Aug.16 Proceeds sale -522 shares , .Texaco,Incorporated Capital Stock 22 at 34 3/4 500 at 34 7/8 ..18,202.00 Inventory value·18,433.13 231 13 1 9 7 2 .. May8 Proceeds sale -25 shares Aluminum Company of America 3.75%Preferred·Stock ·20 at 51 and 5 at ·51 3/4 1,273.75 Inventory value 1,287.50 13 .75 Proceeds sale -300 shares American Can Company 7%Preferred Stock at 25 1/4 7,575.00 Inventory value 7,650.00 75 00 .. 2,891 49. , ·-10 - I .. ESTATE OF SMITH N.WHITWORTH,DECEASED '''Ie .. 197·1 I Jul.6 I Jul.21 Sept.16 Sept.28 1 9 7 2 .Feb.2 Preferred Debts Ambulance and Chair Service Ambulance service from home to Washington Hospital and to Presbyterian Hospital . Annex Pharmacy Prescriptions-May,1971 ..'Fra.nces N.Arbuc;:k1e Nursing services 5/31/71 J.Paul Proudfit,M.D. Professional services Ralph E.Piatt Funeral Home Funeral expenses 'fhe Washington Hospital Cost of three pints of blood Doctors Offices -UniverSity Health Center Dr •Henry T.Bahnson -Surgery fee Dr.Morito Ro-Consultation fee S.White's Sons Marker for grave Presbyterian University Hospital Three units of blood at $18.00 'per unit -11 - 107 50 30 81 35 00 38 00 5,985 40 90 00 500 00 20 00 125 80 I ·54 00 I. II 6,986 51 1 9 7 1 Jul.6 Jul.13 ESTATE OF SMITH N•.WHITWORTH.DECEASED Other Debts Bell Telephone .Company of .Pennsylvania Telephone service -statement 6/4/71· Columbia Gas of Pennsylvania,Incorporated Gas service due 6/30/71 Country Belle~Cooperative Farmers Dairy products purchased during May,1971 Home Launderers Dry cleaning service 5/28/71 and 6/18/71 C.H.Scott Payment for gasoline purchased during May and Jurie 1971 Smith's Washing machine repair service Warrick Four Seasons Flowers purchased 5/28/71 Washington Meat Market· Meats and groceries for May and June,.1971 . West Penn Power Company Electric service to 6/18/71 Bennie.Watson General Hauling Rubbish collection for May and June,1971 Ernest C.Cramblet,Tax Collector 1971 East Washington Borough Occupation Tax Bell Telephone Company.of Pennsylvania Telephone service -statement 7/4/71 23 70 91 00 ~05 3 76 2~25 1C 55 13S LJ3 H 07 l~50 :53 2~04 ,.,.... . I '. -12 -.. .,,,,... .., I i ESTATE OF SMITH N.WHITWORTH DECEASED Other Debts (continued) 1 9 7 1 Ju1.21 The Citizens Water Company of Washington, Pennsylvania Water service 3/30/71 .;.6/29/71 25 8L . I Jul.22 Internal Revenue Service I Second quarter Social Security I Tax for household employees 154 3~I Aug.5 West Penn Power Company Electric service to 7/20/71 17.84 Balance due on closing statement .35 I 18 l~ Aug.17 Columbia Gas of Pennsylvania;Incorporated Payment balance due at end of Budget season 6/30/71 142 OJ Aug.25 The Was~ington-East Washington Joint Authority Sewerage service 3/30/71 -6/29/71 15 5~I Sept.1 Scenic Landscape Service Payment for landscaping services rendered 1970 and 1971 205 7C Sept.27 Hagan-Oldsmobile Cadillac Repairs to 1960 Rolls Royce Balance due 313 7~ Casterwiler's Service Center 3/2/72 Payment on account of parts, labor in re damage to Rolls Royce 1,000.00 3/13/72 Balance 311.71 1,311.71 Less: Aetna Casualty and Surety I Company 3/3/72 .Partial payment settlement under Policy No.03SF246515 Claim 7/11/71 1,096.27 3/10/72 Final settlement Claim 7/11/71 215·44 1,311.71 0 00 - -13 - 1.9 7 2 Apr.14 May 12 ESTATE OF SMITH N.WHITWORTH,DEOOSED Other Debts (continued) James A.Clutter Balance due in re·Post.Gazette delivery to 6/21/71 Pennsylvania Department of Revenue 1971 Individual Income Tax 11 70 171 85 ,.,'... 1,437 44 1 9 7 2 Mar.20. M9.r.2l Oct.30 Other Taxes Russell Marino,Agent Payment Account of Pennsylvania Transfer .Inheritance .Taxand Estate Tax Internal "~venue Service Payment of Federal Estate Tax Russell Marino,Agent" Payment balance Pennsylvania Transfer Estate Tax 11,400 00 153,539 93; 3,61;1 60 168,551 53 202,054 8r: INCOME Purchase of "Assets SCHEDULE B _PERSONALTY RECEIPTS General Motors Acceptance Corporation Demand 2/24/72 $4,000 at 100" 9/6/72 2,000"at 100 Cash disbursed to purchase the above assets -14 - 4,000.00 2,000.00 6,000.00 6,000.00 ," o 00 1 9 7 2 Nov.1 ESTATE OF SMITH N.WHITWORTH.DECEASED Conversion of Assets Without Gainor Loss Proceeds redemption-$6,000 General Motors Acceptance Corporation Demand Notes at 100 6,000.00 Purchased :2/24/72;"9/6/72 ..6,000.00 •.,••A Dividends -Stocks Columbia Gas Systems,Incorporated Conunon 242 shares 8/16/71 General Motors Corporation Conunon'" 230 shares 9/10/71 Texaco,Incorporated Capital . 522 shares 9/10/71 United States Steel Corporation Common ' 159 shares 9/10/71 Interest ~Bond Wean United,Incorporated Convertible ,Subordinated Debentures 5.50% $4,500 3/1/72 -5/15/72 -sold o 00 . 106 48 , 195 50 I, 208 80 I .1.. 63 60 In~erest -Notes General Motors Acceptance Corporation Demand Interest distribution on $155,000 8/3/71 ~10/31/71 172,000 11/1/71 -12/31/71 162,000 1/1/72 -3/30/72 23,000 4/1/72 -4/30/72 34,000 5/1/72 -5/30/72 37,000 6/1/72 -9/30/72 34,00010/1/7'2 :..12/28/72 -15 - 1,931.32 1,3;39.69 1,451.72 88.24 111.12 604.68 400.86 5,927 63,1.,, .', •.,••A , I I I ESTATE OF SMITH N.WHITWORTH.DECEASED Interest·-.Notes (continued) General Motors Acceptance Corporation D.emand (Income Investment), , Interest distribution on $4,000 2/24/72 -8/31/72 "96.81 "6,000 9/1/72 -10/31/72 52.34 , 149 15 6,076 78 t Miscellaneous Pittsburgh National Bank,Trustee IUnderRevocableTrustAgreementdated1/16/63 - Account No.7956-8 ,· Income cash subsequent to · 6/21/71 1,137 4c ·5::I 7,839 •• DISBURSEMENTS Administrative Expenses 1 972 Apr.14 I nternal Revenue Service 1971 Fiduciary Income Tax 477 08 May 12 Pennsylvania Department of Revenue 1971 Fiduciary Income Tax 73 14 Dec.28 The Union National Bank of Pittsburgh Accountant's compensation 470 37 ,1,020 59, ;, -16 -. ,.,••& I ESTATE·OF SMITH N.WHITWORTH,DECEASED ,. I I I I SCHEDULE C I PRINCIPAL -R&ALTY i· RE CE I P T S 1 9 7 2 II i 'Mar.21 Inventory filed 900 00 I !., I .' I D I 'S B U R SE ME N T S , ,.I None ! i 0 00 r I I ,.I ,.'.i I : II I I t 1 I, 1 : , , I "I I t I , , ,, I I i "j -17 -t, ,.-- '7'... I I I II ESTATE OF SMITH N.WHITIDRTH.DECEASED EXHIBIT NO.r III Payment Account of Distributive Shares ! !, rrincipal -Personalty , I I I Distribution Under I Paragraph Second of the Will I ! IMargarettaW.Hildreth and·CarOlyn W. Robertson Delivered 1/12/72·, Miscellaneous Paintings·340.00 I Miscellaneous Jewelry 668.50 i , .Miscellaneous·Books 75.00 Ace Accordian 300.00 '. Hohner Piano Accordian,I 1 light weight 175.00 I , ,,· Inventory value 1,558 50 I Paragraph Third ·of the Will I ·Payments of Bequests in full IDorothyD.Keller 8/16/71 Cash 200.00 , .Julia V.Held 8/21/71 Cash I200.00 Smith W•.Roedel , 8/18/71 Cash ·200.00 Dorothy Robertson Bazzano ·8/18/71 Cash 200.00 Smith W.Robertson 9/6/71 Cash 200.00 ,Caroline G.Clawson 8/12/71 Cash 200.00 1,200 00 ~ Paragraph Fourth of the Will I Payments of Bequests in full I, Lee A.Jones .. 8/16/71 Cash 150.00 · Elizabeth Lahosky 8/13/71 Cash 150.00 300 00 , .. , 1, -18 - •.,••A I ; ESTATE OF SMITH N.WHITWORTH.DECEASED EXHIBIT NO.I (continued) Principal -Personalty (continue ~) Distribution Under (continued) Paragraph Fifth of the Will Washington Hospital Payment of Bequest in full 1/19/72 Cash 5,000 00 Paragraph Sixth of the'Will IWashingtonandJeffersonCollegeI Payment of Bequest in full , 1/21/72 9ash . . 5,000 00 I I Paragraph Eighth of the Will I Advance Distribution Julia V.Held 11/19/72 --.Ca sh 1,500.00 Smith W.Roedel 11/4/72 Cash 1,500.00 , Dorothy Robertson Bazzano 11/10/72 Cash 1,500.00 , Smith W.'Robertson , 1~/13/72 Cash 1,500.00 6,000 00 19,058 50 Income - .Personalty Distribution Under Paragraph Eighth of the Will Payments account Net Income l Julia V.Held 11/19/72 Cash 1,200.00 Smith'W.Roedel 11/4/72 0"Cash 1,200.00 Dorothy Robertson Bazzano 11/10/72 Cash 1,200.00 Smith W.Robertson , 11/13/72 Cash 1,200.00 4,800 00 -19 - verily believes. ...... ,. I COMMONWEALTH·OF PENNSYLVANIA .SS: COUNTY OF ALLEGHENY,' J.DONALI>PATTON,Senior Vice President of THE UNION NATIONAL BANK OF PITTSBURGH;the above named Accountant being duly sworn according to law deposes and says that Letters Testamentary were granted to·THE UNION NATIONAL BANK OF PITTSBURGH and advertis~d more than six months prior to the filing hereof; that the disbursements shown in the account have been made to the parties ientitledtheretoandthattheaccountasstatedistrueandcorrect as he I I ~1~QetWb;__ ,,1nior Vic~President 'I Sworn and subscribed 'before me this,__.1~t"",Z,,-I daY of':/;;/iI~d~(/ ..""""_.,"1 ;"'-I. REQUEST FOR ,19 73 1 .1Id~).~~. ,NotaI'f Public ., WILLIAM J.FR9BST,SR.•NOTMY PUlJUC PITISBURGH.ALLEGHENY COUNTY , DISTRIBUTION MY COMMISSION EXPIRES MAR.8,1976 Member,PennsylVaniaAssociationol,Notaries AccoUntant requests that distribution be determined by the Court in accordance With the Petition for Distribution to'be offered in evidence at the audit of this account. ,I I THE UNION NATIONAL BANK OF PITTSBURGH, ,! BY ~P~t ...'.. .., I.'I II . ,. I .f ,j fj, I lin tl1t (0rpl1un.a 9 OIourt of lIu.al1tngton OIounty J ".-_...,. TO THE AUDITING JUDGE:Enter--~':JL'JL:,=----I-appearance for_~-=-llt-=---,,:::>.-·_--,-_~_-'--::"._.---~~,.r;---~:...'c_~_ 'j .' N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. " eo..w;:: ~;... ~ (Ij eo.. t ::+::+.l-t<-P::0 0;...r:..:::J ~« ~:+'C~~~ ...°11-,...J CA.):E::o:;o ::x ,.........»rne: C/)cvC/):::-,:::c --e rn-C/).(j?z-I rnG':!nl r-<..AJ 0-I::Jr-°....2:0 :€::""'t7,,-=r">(")'-;;:.;00:::_ I"-Jr-z-Or-O ..c="».C/) 00 q oZ p ,. I . Testate Form PETITION SU R AU DIT .) IN THE ORPHANS'COURT OF WASHINGTON COUNTY J J Estate of.·..~~~~..~~~~~~E~J:?..' No 63~7l~63.8 :. Fiduciary.Ahe..JJ.uion.Natianal.Rank..o£..P.:ittsburgh -------------------------------------------~.._-_.-_.-_..___.Deceased ~~~~~~ Decedent's death -!.':lP.:~..?1,..J:9.'7.1 ,"'"..,Grant of Letters J.une..24,..l97l . This is the Fir.s.t..and ..final account filed in this estate If there have been former accounts filed in this estate,list file number or number and term . Election to take NOT APPLICABLE Under or Against will.(cross out one) Date Election Place'of; Filed ,Record '.. I Name of surviving spouse N9.n~~,;. 1 List issue,where material:Margaretta W.Hildreth Carolyn W.Robertson Did decedent marry after execution of will?(indicate)~.No.Any children born after execution of will?(indicate)..'. ~No.If answer yes,name them :.. ..---_._.__-_._.__._-._-._..__.-.._-.-.._.__._..-_..-_--.-_.._..___.-_--___.--.__-._--_- -..--.J • Legatees Relationship Interest Fiduciary,i!deceased or not sui juris Margaretta W.Hildreth Carolyn W.Robertson Dorothy D.Keller Julia V.Held Smith W.Roedel Dorothy R.Bazzano Smith W.Robertson Caroline G.Clawson Lee A.Jones Elizabeth Lahosky Washington Hospital Washington and Jefferson College daughter daughter granddaughter gr?Jlddaughter grandson granddaughter grandso;n niece' friend friend bequest bequest $200 bequest &1/5 $200 bequest &1/5 $200 bequest &.1/5 $200 bequest &.1/5 $200 bequest &1/5 $200 bequest • $150 bequest $150 bequest '$5,000 bequest $5,000 bequest residue residue residue residue' residue. List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause: John D.Whitworth,son and legatee under Paragarphs Second and Eighth,d~ed November 5,1966 without issue.Blanche Luckett,legatee under Paragraph Fourth,was not in Mr.~itworth's employ at the time of his death. If partial intestacy,give facts: NONE Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.~' NONEIfanyexceptiongivecause:.. I File copy of Notice •, and date of mailing....;Jf.e.'b;r.lJ.~..~2;...197.3..:tQ..!:esidllary..hair.a;...F.ebr.uaI:y...23,.·..1923..to..John..M•..Dufi'..... Deputy Attorney General on behalf of the Charities names in Will. Is estate subject to the filing of a Federal Estate Tax Return?..X.e..s.,;;w.d..•the..tax..due..has..been..paid . Actual payme~t made'on Pennsylvania Transfer Inheritance Tax.Amount $~5.,.b.11..6Q . If the Will makes any portion of estate subject to a life-estate,give name and birth date of life'tenant . ,NOT APPLICABLE................................................____.___-_-__-.--_. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. NONE ,--- Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: ,Your'petitioner calls your Honorable'Court's attention to the 1/12 interest in the leased gas.arid oil rights value at $500 and the 1/12 interest in Coal Rights valued at $900.. Both of the foregoing assets are in the process of being sold.However,the proceeds of th~se,liquidations have not been received as yet,but should be in the near future. Therefore,your petitioner requests that these two items and $500 be awarded back to the Executor"subject to further order 6£your Honorable Court: Balance for distribution per account, Itemize any additional debits not shown by account: SEE EIDIIBIT "I"ATTACHED Total additional debits (Add) Itemize any,additional credits not shown by account: SEE EXHIBIT "I"ATTACHED Total additional credits (Subtract) Balance for distribution $9.~~,.~;L . $9.5.~,.5.g _ $.....3..9.,.235.06........................ $3.6.,2LJ.•.16.. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); Principal-Personalty Miscellaneous In process ,of being liquidated 1/12 interest in leased gas and oil rights underlying approximately"112 acres of land in p'ark Township,Armstrong County,Pennsylvania Inve.r:~ory Value 1/12 interest in Coal Rights for 192 acres in Kiskiminetas Township,Armstrong County, Pennsylvania . Inventory 'Value \. 500.00 900.00 1.400.00 1 "...-•.;. 12/17/71 esk IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE ESTATE OF SMITH N.WHITWORTH DECEASED RECEIPT NO. WE,MARGARETTA W.HILDRETH and CAROLYN W.ROBERTSON,do hereby acknowledge to have received from THE UNION NATIONAL BANK O.F PITTSBURGH, Executor of the Estate of Smith N.Whitworth,Deceased,in accordance with Paragraph Second of the Last Will and Testament of Smith N.Whitworth, Deceased the following: Miscellaneous Paintings Miscellaneous Jewelry Miscellaneous Books Ace Accordian Hohner Piano Accordian,light weight $340.00 668.50 75.00 300.00 175.00 $1,558.50 set our hands and seal thisINWITNESSWHEREOF,We have hereunto letl day of -fk~'/):..:.I!.4q~......,rr------'1971. 1Jii;JJ;~~• SEAL) W.ITNESS:.-<k:k.pp~~1 .•,_tUn Jt.~(SEAL) Carolyn W.Robertson Exhibit "G" .' ~...--..... OF WASHINGTON COUNTY,'PENNSYLVANIA \ I • I I IN 'THE COMMON PLEAS,ORPHANS'COURT DIVISION !, t 1 lI Ij''SMITH N.WHITWORTH, .~...(.. IN RE:ESTATE OF .... [»):CEASED R E CE IP T I I,DOROTHY ~KELLER"do hereby acknowledge to have received fromI' THE UNION NATIONAL BANK OF PITTSBURGH,Executor of the Est~te of Smith N. Ck'}'ul=,1971.day of , Whitworth,Deceased,the sum of TWO HUNDRED ($200.00).DOLLARS as payn{ent I , .1 •in full of the bequest under the Third Paragraph of the Will., '.'r IN 'WITNESSWHEREOF~'I have hereunto set my 'hand andtseal this ~ I. I I.. WITNESS:~.1lJ.,~ I.I:I, i I, ! ,, I t J1 t II I,; , !!.... , ,,,, •1. I . I, Exhibit "G_l" ,,-.I " " ,'~';,.,'\.:.)l "1'; ".,.".I, I,I_f COURT DIVISION,i ! I IN'THE COMMON PLEAS,ORPHANS'II OF WASHINGTON COUNTY,IPENNSYLVANIA •i,'I IN RE:ESTATEOF ), 'SMITH N.,WHITWORTH, DECEASED RE CtE IOP T ,0 'I " I,JULIA V.HELD,do hereby acknowledge to hav~rectived from,, I 'l, ",t ,..0 THE UNION NATIONAL BANK OF PITTSBURGH,IExecutor of the Est~te ofSmithN. ~" , i f I ' Whitworth,Deceased,the sum of TWO'HUlJDRED ($200.00)tDOLLARS as payment ,Ito".' in full of the bequest under the Thir<il.·1 Paragraph of tle Will'l.thl"s '"I IN WITNESS WHEREOF,I have herernto set my hang and,seal bL. !Iday'of ~~I Pt.·,197f . j" " i,. I, Exhibit '''G-:-211 I, ! IL ,t tilJI , ,I .'r .i r ..' ,- ,..~, 'I: t. \.. IN THE COMMON l'LEAS, IIII ORPHANS' I , iCOURT'DIVISIONt' " ,, II I R'E C'E IP IT ; I ', .I,SMITHW.ROEDEL,do herebY'~~dknowledgeto hElve received from, ')I THE UNION NATIONAL BANK OF PITTSBURGH;Ex:ecutor 'of thJ Estate of Smith N. WhiJ'tworth,Deceased,the sum 'of TwoHruNDBED ($200.00)fDOLLks as payment, "I ( in fUll of the bequest under the Third Paragraph of the Will. ,,. IN'iMITNESS WHEREOF,I have hereun l to set my hand andIseal this a 18th I I day of August ,1971.;,! 1 :I. j3'~!!~(SE4)wm&;~4ar~" I , i I \j I ,III ,iI i ."J I ," ~:. !OF WASHINGTCON COUNTY,PENNSYLVANIA' IESTATEOF SMITHN.WHITWORTH, DECEASED IN HE:\ " '.~. "j '.f I' I'foil •.r, t1! (j !;'~ f ~1;, !~I t ',"""..I Exhibit"G,-]" , I \II'.",I f..Ji' 1 I ~.~,L',' l': \ I 4 ,, ~, i·, ,,, i.......~ !j IN THE COMMON PLEAS,ORPHANS'COURT DIVISIONi r I.I 1 OF WASHINGTON COUNTY,!PENNSYLVANIA I IN RE:ESTATE OF SMITHN.WHITWORTH DECEASED liE CE I~PT . I '!II,DOROTHY ROBERTSON BAZZANO,d0 1 hereby aclqlowtedgel to have .I I received from THE UNION NATIONAL BANK 0F PITTSBURGH,Executor of ,the Estate I •I,I •I 'of Smith N.Whitworth,Deceased,the sum of 'TWO HUNDRED ($200.00)DOLLARS ,".!(I. as payment in full of the bequest unde~the Third parlgraPh of the Will.,. I l I ' IN WITNESS WHEREOF,I'have here1lnto set my hand andl seam this 18thI:I I,' '\ ,, day of __......A;Io..I).oI.l]g;;;,.j''''''']s..t.l.l.',11971.,[ WITNESS: Subscribed to before m:e,this 18th ~ay,o--.f AlJgust,1971.'- ,I' ., , .- I I '~ i I . I !~xhi~it''1G-411 j 11,cr.I,"....~.:,:.I~.L I IN THE COMMON PLEAS,ORPHANS'COURT DIVISION OF WASHINGTON COUNTY,PENNSYLVANIA IN BE:ESTATE OF SMITH N.WHITWORTH DECEASED .". R E"C E IP T I,SMITH W.ROBERTSON,do hereby acknowledge to .have received from THE UNION NATIONAL BANK OF PITTSBURGH,Executor of the Est.ate of Smith N•./ WITNESS: %~~~,Qg,""r Exhibit "G-5" ;~.~I If ,.J ./I //II I I\ IN THE COMMON PLEAS,ORPHANS'COURT DIVISION t Of,WASHINGTON COUNTY,PENNSYLVANIA IN RE:ESTATE OF7' SMITH N.WHITWORTH, DECEASED RECEIPT I,CAROLINE G.CLAWSON,do hereby acknowledge to have received from THE uNION NATIONAL BANK OF PITTSBURGH,Executor of the Estate of Smith N. Whitworth,Deceased,the sum of TWO HUNDRED ($200.00)DOLLARS as payment ;' in full of the bequest under the Third Paragraph of the Will. IINWITNESSWHEREOF,I have hereunto set my hand andl seal this 12th! day of __---:A2.u~g::2.u~s~t ,1971. 145 Franklin Aye. Vandergrift,P~.15690 Exhibit G-6 --------------------.,-----------,--- IN THE COMMON PLEAS,QRPRA:NS:~COURT DIVISION OF WASHINGTON COUNTY,PENNSYLVANIA IN BE:ESTATE OF SMITH N.WHITWORTH, DEC;EASED RECEIPT I,LEE .A.JONES,do hereby acknowledge to have received from THE UNION NATIONAL BANK OF PITTSBURGH~Executor of the Estate of Smith N. Whitworth,Deceased,the sum of ONE HUNDRED FIFrY ($150.00)DOLLARS as payment in full of the bequest uqder the Fourth Paragr~ph of the Will. IN WITNESS WHEREOF,I 'ha~e hereunto set my hand·and seal this /10 t£.. day of tkr '19.71. WITNESS:~1erk )r(~A~.~~(sEAL) Exhibit "G-7" ,,I IN THE COMMON PLEAS,ORPHANS'COURT DIVISION OF WASHINGTON COUNTY,PENNSYLVANIA IN RE:ESTATE OF •\ J • SMITH N.WHITWORTH, DECEASED .,.. !' j I I, II ..~, t I' 1 I' \'I ~Exhibit "G-8"I'if IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVllNIA ORPHllNS'COURT DIVISION IN RE:ESTATE OF SMITH N.WHITWORTH, DECEASED RECEIPT WASHINGTON HOSPITAL,does hereby acknowledge to have received from THE UNION NATIONAL BllNK OF.PITTSBURGH,Executor of the Estate of Smith N. Whitworth,Deceased,the sum of Five Thousand ($5,000.00j Dollars.as payment in full of the bequest under Paragraph Fifth of'the Will. IN WITNESS WHEREOF,we have hereunto set our hand and seal this --;-1-1-,.L__day of WITNESS: ~_,1972;~~ ;;::1.uthorized Sigp.atur.e . Exhibit f1G_9 f1 (SEAL) .....~~. [,.:i;:')·' ~.;.'~' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION IN RE:ESTATE OF SMITH N.WHITWORTH, DECEASED R E C E I P T !~IWASHINGTON.AND JEF;FERSON COLLffiE,does hereby/acknowled,ge to:have-"I received from THE UNION NATIONAL ~~KOF PITTSBURGH,Execut~r of the Estate Ii of Smith N.Whitworth,Deceased,the sum of Five Thousap.d (~5,OOO.OO)D.ollars as payment in full of the bequest illlder Paragraph Sixth:of the Wi1.l. ,IINWITNESSWHJ~OF,we have hereilllto set our hand and seal this~\I?::\day of_.p:::::.~~.:;:....."..,.;~+,1972. \.'! WITNESS: ,,'" Exhibit "G..:IO" IN THE COURT OFGCOMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE ESTATE OF SMITH N.WHITWORTH, DECEASED RECEIPT I,JULIA V.HELD,do hereby acknowledge to have received from The Union National Bank of Pittsburgh,Executor of the Estate of Smith N.Whitworth, Deceased,the~followin~:as an advance distribution: Principal Cash Income Cash $L,500.00 1,200 .00 $2,700.00 IN WITNESS,·:,WHEREOF,I have hereunto set my:hand and seal this'---lI_C\4·_ day of DC\De..m b.g...>J rl WITNESS: ,1972. _~~I\~Y~~(L.i~....:::·U~......Il:-l1~.'~~~&--,--(SEAL)-0 Julia V.Held . Exhibit "G_ll" -\. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION IN RE ESTATE OF SMITH N.WHITWORTH, DECEASED .. RECEIPT I,SMITH W.ROEDEL,do hereby acknowledge to have received from The Union National Bank of Pittsburgh,Executor of the Estate of Smith N. Whitworth,Deceased,the following~as an advance distribution: Principal Cash Income Cash $1,5GD .00 1,200.00 $2,700.00 IN WITNESS WHEREOF,I have hereunto set my hand and seal thisL tI day of .u~,1972. WITNESS: ~<~J.P. Exhibit lG_12" IN THE COURT OF COMMON PLEAS OF WAS.HINGTON COUNTY,PENNSYLVANI! ORPHANS ~COURT DIVISION IN RE ESTATE OF SMITH N.WHITWORTH,.. DECEASED RECEIPT I,DOROTHY ROBERTSON BAZZANO,do hereby acknowledge to have received from T,he Union National Bank of Pittsburgh,Executor of the Estate of Smith N.Whitworth,Deceased,the following~as an advance distribution: pririci:pal.Ca~li Income Cash $1,500.00 1,200,00 $2,700~.00 IN WITNESS WHEREOF,I have hereunto set my hand and seal this lOth day of November ,1972. ~,~Q.hm ~f\DDorothRobertsonBazz (SEAL) WITNESS: Subscribed and s orn to before me this i " E~ibit "G-I3" IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION IN RE ESTATE OF SMITH N.WHITVlORTH, DECEASED RECEIPT I,SMITHW.ROBERTSON,do hereby acknowledge to have received from The Union National Bank of Pittsburgh,Executor of the Estate of Smith N. Whitworth,Deceaseg,the followin~:as an advance distribution: Principal Cash Income Cash $1,500.00 1,200 .00 $2,700.00 IN WITNESS WHEREOF,I have hereunto set my hand and seal this,_':....O.:."'_~__ day OfJ'\JG~oy',1972. WITNESS: [~~~~7 Smth:ROb son (SEAL) '.\ Exhibit G-14 .,'o nl '1:,il;COoo bF CO:11C1l PL2.·.o or '..,.5 IIDmC:l comm,POI;')1LVllil~. GllP.:1il13 1 CCtJ:tr DIVIJICJrI c : n·:i P;.;I ?A I,DOROTi.Y D.10'+J.~n,do Wn-c'.:r.r c.clmo'l:lodCJ to :..tNo ro¢c1vcd n-o Tho Union l1ntionnl DCIt:or i'1tt;;bl.!:'Ch',::"~utor of tho wtnto of .:utth rI. Llit'..crt1:t,Poccn:Jod,t40 follm.1ng·as an advance distribuMion: ~·1'1nC1,nlCcr.~ Incom CD,.1l1. 1.,500.00 J.,6QO.,qq- Dl ..nu~-tmm...m....,I have hereunto c,-t r:q 1ltmd and canl thio,_'""'! dq of__._"',,1972., ___~~.............(.;~t,) Uorot~.0.Irollor ., Exhibit "G-15" -~,_40;......._&,0 •.... Not Applicable If Family Exemption claimed by Petition,give place of Record:. NoneIfFamilyExemptionisclaimedataudit,give name,relationship and basis for Claim:. 1,500.00· 1.381,72' 288:t.72 1,200.00 174.81 ' 1374.81 4456.5.3 1,200.00 174.81 1374,81 4456.53 1,500.00 1,381.72 2881.72 1,500.00 1,381,72", 288ih.72 Income advanced due Income advanced due j To:Smith W.Robertson Bequest per Paragraph Third of Will paid "200'.00 1/5 share residue Principal advanced due 1,200,00 . 174.81 .: 1374.81 .4456.53 To:Dorothy R.Bazzano. B!3quest per Paragraph Third of Will paid 200.00 1/5 share,residue Principal advanced due 4,456.53 4,456.54 2,881.73 2,881,7.3 1.374,80 1,374.81 1,500.00 1,381,73 1,200.00 174.80 Income, advanced' due ,Julia V.iield'":. B~quest per p,a.ragnaph Third of Will paid 200.00 1/5 share resi'due ., .~Princip~l . advanced ...1,500.00 due 1:0381:73 To:The Union National ~~~W~~~'"OO(j~~~Bank of Pgh•. (Subject to further Order of'Court)to the best of..his knowledge and belief,~~Items listed in Balance consist of ......s.yarn ;;to and subscribed before !?i}~~-t}rnlC~~I\I~~t~!Oil Rights 988:88 .:'.~"'-r:_'And:your petitioner will ever C~:h'etc'1'~8'88. me thls..15th..day 0,f Ma.r.e-h 19··'.73··.T'e Un~an .Nat~onal Bank +'.-'~£'-,I»/}/pi\tSb~gh .......O.l.········~····················1:;"900.00 Signature of Officer~4-td-£'aJ·!(f:,~~~·~f\A..11 jQ..H-::-''.36.241,16 Ttl f Off vm~~~~::GJ:I0BST,SR•.NOTARY PUBLIC I?J..i...f.,4ror.uwa.a1Ut11 ,.leo Icer............All.£G.Hrny.cou~'t.................S ,ior Vice President' MY COMMISSION EXPIRES MAR.8,1976 V' Office expires ~.~'!1.~~~~~.e.~~~yJy.1l.l!i..!~~.~l!~l~t'.<!1!9!.i'l9.t.a.'J~!..•.........•• The above named Fiduciary or representative thereof, Income advanced ,'J 1,200.00 COUNTY ~~eWASHINGT6N,SS-?4.81 COMMONWEALTH OF PENNSYLVANIA. being duly s.war.n doth depose and say ,that the facts set forth in the foregoing petition are true .",, To:.~.., List any advancement or distribution on account that has been made,and nature and amount of same: Bequests in Full -Maragaretta W.Hildreth and Advancement of Residue CarolynW.Robertson,Misc.P'ersonal Effects :U,558.50 ".13~B'Income Lee A.Jones 150.00 Smith W.Roedel''200.00 Dorothy.D.Kel~er .00 1200.00 Elizabeth Lahosky 150.00 Dorothy R.Bazzano 200.00 Julia V.Held 1500.00 1200.00 Washington Hospital 5,000.00 Smith W.·Robertson 200.00 Smith W.Roedel 1500.00 1200.00 W~shington Jefferson 5,000.00 Caroline G.Clawson 200.00 Dorothy R.~zano 1500.00 1200.00 College,Smith W.Robertson 1500.00 1200.00 Dorothy Keller 200.00......7.500.0Q ..hQOO.OO Jul' V H Id 200 00 Rece~pts for d~str~but~ons shown as attached hereto as Exh~D~t~a • e •"G"thru "G-15",,. Suggested distribution of balance shown,botn 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 propor1tions: To:Margaretta W.Hildreth and Carolyn Robertson .To:·Smith Roedel Misce~lanious··.personaleffects (delivered)1,558.50 .Bequest per Paragraph,.';rhird To:Car.ol~ne G.Cl'awson of Will paid 20Q.QP·', Be'quest paid p.er Paragraph Third of Will 200.00.,!1/5 share residue '..' 'ro:Le~A.Jones,"'-.Principal ~equest paid per Paragraph Fourth of Will 150.00 advanced To:Elizabeth Lahosky Aue Bequest paid per Paragraph Fourth of Will"150.00 . To:'Washington Ho~pital ~ncome Bequest paid per Paragraph Fifth of Will 5,000.00 advanced To:Washington &Jefferson College '4ue Bequest per P'aragrapJ:l"Sixth of Will 5,000.00 To:Dorothy D.Keller'. Bequest per Paragraph Third of Will paid 200.00 1/5 share residue . Principal advanced! due ···········..················c·························. v"..'.\. ;:.','I !I@..,• "'''").("21.: 'f \,':, No..63.7.7.1.7.93.a ·.. Estate of Smith..N.•...Whit\lcu:th . Deceased , Fiduciary The.JJnioJ:l.N.atio.nal..B.ank..Qf ..:?itt§burg.IJ ~XeQJJ.tgA . 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.Filed herewith • .2.Copy of order appointing Guardian ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4:Proof of service'of above.' 5.Letters Testamentary or Administration -C.T.A.or an attest copy of Will. :2-Copy of inventory gnd gppraisement 7.Proof of advertisement of grant of letters if not filed with account.filed 8.Certificate of liens in case any of the funds for distribution are from judicial sale of real estate.none 9.Signed and itemized elections if any'" distribution in kind. J!L Copy of Federal Estate 'Tax ret'urn if es- ,"tate is subject thereto.. John F.Wi;Ley Esq.and Richard G. Miller,Jr.Esq. 417 Washington Trust Building ········Washington···p.a:······3:5303:····················,.•Attorney •~2 '1-';--,r'!!,~,.,"'r:"I.......i·_~~.~;,{~i.~'iIi•.•~..,ILl a 'S'-{'l ;4c,I,/.·'l 1.3'-'"!In.j IlrLT ~i ;~fi..··1u RUSStLL M,~,H\NO RE.G I:3TEH 0 F WI LLS WASHINGTON CO .•PI-. )\,> ,;;) ~, '\'" r.~.Or:1th v.no~~~RocdCnot Cortom,Oonnect1clZt 0!D58 In res :':;;ttr~0:~)tttt111..~Ut.~,Dccet!.::;td J}(qt Jt'r.nol.dc~i E'~Q'O onc2o~,b.cQ);\V of thoVtrot end iit4 /oco~of,th!o lmnl1 ro'~01',whS.cIl to'll)t~1n tho Ocu:t or c~l'~OZ~:O!1~~~~t 1"cnn...71'VtU'.l1n,~.CG~"D1v101on on Jt:J~:18,,1CJ7~.•thO ~c\'At \:ntJ tUo4 at ito.6>J71-63:3 tu:.d'\S.O~'befero tho Com l.'or ltadlt e..-,.too It''~it Uot \~h co:=;c."'1QCP t!.»~of 1mb '19;191'.l l'etlt1~tmt f.)L,.""trtb1t1C1l~ \;.'111 be ~:::c:1ted (l'b ttp ~t," b'lll)"QUo plCltO tol.~y1cd:;o i'ee61!"t of tto ~~'ICeou::n• .W)UcooZ Ito s:1Unc tUbcC(j,l~ccn £ql'tt241t 1.7 c1«b1ns t\nd'~~~ ~onclo::e4,cow 02 ~oJ.otta-.' .. -" t:"l.:1"•. ... ,. " ,.' 1:::-.~tb ~.ncclo16k~~~len"rownaton,.~om-71~l5SOJ. tQ Il'OI ~to ot C"$.t~n.~ltt:r:-tb.Dcce;:;:cd 1:0 ~c..~lo::1:"Cc.c:::r;rJ of tl:.o I?h-ct .c.n4 !l1:m1 lccoWlt or th10 t:.o.ol:co~uttr.cl:J.olt.\!~1Uca f..'1·tL()O<r~of o~l'~Of l.:t\.j~Ceunt:r, 1fmoDylw.."11n,OJ?bt:.1.o I ~1.U"t DlvJ.~~o:l 3~U),.197J).'roo ~br:nt \.'1l:J f1lc<1 At L'c_6~sa .cn:1 mn ~~~tto c~£<W -,'u:ttt em tto !~t 14trt ~~b.cio:nct!;cu t..."1o ,..CIt!:of roach 19,1m.l Potition tor ~t~lant u1U be p:oo--...cntc4 at tIlo Q.U4i\• .L!1l ~~o ~rccc1,t of tho a~~.l~. tlOtloo of ltD t11lcc t;Ubf~.Cc1l tr:::eua1~.by c~~rctt:m1r'.03 W trJ thoer.clooaJ c:sw ot.latter. V~t..~·jO~, fj. ~ • •VQ~P~~I ){1 r:• J.~1.d ~~t!::l .'. 'd.=,Viee ~rc..::$::Ci'!t 11r~.~It.'B~:otJ G~R1t\;-o Uortolh,Con=ClrtJ.cut 064~ In l"Ct ~tb:to Of (joltll n.~tl>:e~,Dcc~ Door lzo.~tt.not 110 ~awlo~1nc c C07I of tho V1rot cm1 .P1t!.a1 .t'.cOO\~at.th1p bt1~!:u~...,uM.ch ,.~....tUcd in tho..O,urt oS Ot~.l'~cab .1)~\~.'~.~n Cu ...,.Pcmw;y1vtl.:dA,~1Court Dlv101on 011 Ja:DJJJ%7 la,197~\~t.aeount \1Q;:) £!.k4.at 00.63-71-6.30 and 'ttlll co::o bcf'¢ro tb>Court £t:n!\\/eat~on tw ludlti l40t eb10b ~oo tho ~-CO::,o1'f~h 19,1713~J,;z.:ot1t1\~tor Dl;.1tri~\\IiU bo pro4:Cn""~at t.l::.o cua1t. .'.1:111 t~1'1«=0 6.1:~O I'CeQ1t:»t of tho a\:oveo.ontl~11\td J:ocount, .MUcC or to fJJJ.nj o~~t call tor ~t 'tV iJ~&\(1 ~u:rnlo3 to';;I,W tho oncloc04 CfJI1¥of th1B letter.... 1VO%'1'~~o\,{' \ \\\ \\ .,- , \ \ .' "\ \, "\ '"" .,. l~u.J'ulltl V.l:tllQ . l2304 -4th rolono.Dr'lvoLeo'/~ole!J,Cel1C~P.U1 ~9 In ~I 1:;.toto ~omt:t C.'':It"L~h,D~cd Doer two.toiaa ~.o ~ocoloclnn to .~02 tb1 rUtct brA fir..nl ..:e~\rtb bt thto t't-k e:lIhc~,t:.'!:1oh \lCO rued in t!::s,0<:.~ot c~"\i~ct te.ot4~~Ccuntr, :e.n;q1~:1c,~M::'Oourt .Dlv1c1on 00 Jo.t.Ut.'lX7 10,197".~(.ltlC.(':~t,;1t3 t11cd Gt I!i).6,.71-6;3 ~\;111 ccr.o Lc...~t1:o C:;tU!t ~~.:ttJlt 021 thtl !t!il1t L1ct \Jt..1cb C~CD tLe \:Ct-k ot t:srcll 1?,1913.t ;letW~u foz D1c.tri1."Ution \1111 b9 Pi"O~dl ct ~Cldit.., u1ll ~u ~o C!)Wu:ulat,t'"f.i ~pt 0:tt-o .t.\Lv;C r.ont1enc4 lCC::u.~., not1co or It:J n.1.1tJ C1.tt:=ecr~t.anU £cr sud!t ty c1e~6C.t1;ct~to utJ ~ottDloced cow o~.th1c.lottw.' VCJ:';l t1"u.1g ~uro, J.Dc.~l etton ' 0()."l1t.>r V1co lrl"Or;14Clt ---------------~-~--------------- r ~~-------~-----,----------------------------~ ".'\J) THE UNION NATIONAL BANK OF PITTSBURGH ,lOla X.DQtt,DetMtr Atto,.,o..a1 . Ca_.....l:th otl~"" 1U6 Mot ¥'dt...' PlttelMllb,'fa.15219 ra ftt lata~of SIIlth I.*~.0.0.-.4 Dtu ,Mr.Datt. o '.'n..be,~.,..P1n\a4 ftaa1 .&oocRa'~tbt.a bat .u ...-...tQ,td,le __~of Cc til n...,01 ~CoIM7.' ,...,.1.....;"0zpbIu'·Coart;'DlYl....•·1..u'J'18,1m.TM ~.. tUe4 &tlo.63-'n-63111d 1d11 ..Won tbe eoan t •.s.tt OlD ..ill&Ut I4.t vhloh «...tba VMk of'Marah 19,1m..l «Jf1T of ..Aoeoaat i. eo1oaed ".J'OV ~. I ..u.,..attctt.ca ~PaftCNpbI JUtb ad S1ztb of tbI Vl11 v!:d.oh pzood.dtl bequ.uta to b iItdl-.ldual obII'ltt.atteoted,bT Ia14 pz'OO,.es.... Vaus-.t-9otp1ta1 ..5,000.00 (~).- Vu!dJIc'ca ad lett....eon.1,,000.00 (Pal4) A 0lIfI1'of tbI V:U1 or tM DeoIdet.la -.010114 t.~MOarda. !M ..-'ed&Jftu of tM "=-..,,,i.e ..to~OVII' !ba Ud••u.c.l 8II:Dt otftttlbaI'PPenetA.Sax 871',0 Pl-tabuJP.fa.liDO'' !be _ad a44ft..of ooaaMl Ie tbe l1duo1asT ha at0he4 Q.MI.11.ar.h.'1Iq. 417 VlaMnctea Tnat;ad1.,s•....+s....,Pa.15)01 , ...~_~C_O_p_y ----..:..~~ THE UNION NATIONAL·BANK OF PITTSBURGH February 23,1973Page2 ' UUl 70\1 plGaI!J&aoknovledge recoipt of the notioe of the fil1ng ot the account and it.subsequent ~for audit b7 a1grd.na,and returning to ua the 8DCloNd .copy o~this letter. Very trul:.Y yours, ~~6fhf;: J.Donald Patton S8rd.or Vic.Prel1dent .f..s'v.'/rsr? ,~'i101.o~rJ' '001'Rich8.rd 'G.Miller,Esq. \. DATED '. ,1973.' I ACKNOWLEDGE RECEIPT OF THE ABOVE MENTIONED ACCOUNT,NOTICE OF ITS FILING AND SUBSEQUENT'~U R~TI 'I i ~ease sign eturn ·~ictc~~ COpy j IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi. ORPHANS'COURT DIVISION HEARING ON AUDIT ,. « z«>.J>-IIIZZ IIIII. INRE: Estate of SMITH N.WHITWORTH, Deceased. ( ) ( ) ( ) ( No.638 of 1971 gBEFORE: I-ClZ XIII~APPEARANCES: ..:u ll:I-III • ~TIME:« uo :l., :t...I' N THE COURT: The Honorable RICHARD DiSALLE,Presiding Judge JOHN F.WILEY and RICHARD ,G.MILLER,Esqs., of Washington,Pa.,representing the Accountant...,.. ,..5 'II. Tuesday,March 20,1973,at 9:30 A.M.,EST The estate of Smith N.Whitworth.Mr.MillE r? that I know of in this estate.The Court is as ked to reaward two certain coal rights.The gas rights are yalued at $500.00 items which lave not yet been liquidated.One is 1/12 interest in certain oil and gas rights ..Another is 1 ~/12 interes t in If it please the Court,there are no complicat onsMR.MILLER: uill:IIIl-ll:0II. III ll: l-ll: :l0u ..J .J< U,ii: ~u. 0 e and the coal rights at $900.00.I assume they will be liquidatec in the near future.Of course,I ask to reaward those tw 0 items and also an additiona~$500.00,subject to further order of Cour t. MR.PATTON:We will handle the pro ferty by presenting a petition to you for distribution at that time. // .1 THE COURT: Whitworth? • THE COURT: MR.PATTON: Is anyone interested in the estate of Smith M. (NO RESPONSE) The audit is closed. If it please the Court.we will prepare the aud"t 2 ~ z~>oJ>-CIlZ ZIIIDo zoI-Cl Z :z:CIl«~ petition for the twoma tters. ( A UDIT CLOSED) .:uitI-CIl~I hereby eertUy that the proeeedtnqs and evidence are < ~~g contained fully and accurately in the notes taken by me on the heartng-., :tI-:;of the above cause,and that this copy is a correct transel~lpt of the sam • \ iiilI: IIIl-ll:oD-III lI: l-ll: ::Jo U oJ< uii:...o The foreqolnq record ot the proeeedtnqs upon the hearlnq of the above cause ts hereby approved and directed to be flled. " ..1 •t ,., ," .'".. .1 \ ,,-- I ! •, " e --" ~ ..-r-'i~-..a >..,:~ ~, (;I'.<T>c: ~exif,>.=r~ ~(f'>~z ''''_.t."'"=i'.) ......1'T1 •,r"~ -' -t ~'.h: {~ Q -~ .:z 0 0 '1 ,.- n .....-0 "'"~a ::E ;;.1 ::r , -0 ,.....~N, l></)<:;;:I ...t:"co ,\ t." \ .. " ,., ,.... j ESTATE OF <1rnm nf <1rnmmnn 'leas nf DlInslfingtnn <1rnumy, 'ennsylnnnin,®rp4nns'<1rnurt iintsinn 63-71-638No._ Smith N.Whitworth,Deceased In the matter of the First and Final A t f The Union National Bank,ofccoun0~_ Pittsburgh,Executor ADJUDICATION AND DECREE May.9 73Andnow,19__,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thEi.r.eof of th~balance for distribution in the hands of the Accountant is determined to be $jb,241.lb and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of disribution hereto attached and made part hereof,unless exceptions hereto be filed sec.reg.pr an appeal be taken herefrom sec.leg. By the Court, SCHEDULE OF DISTRIBUTION 23,132.16 $36,235.06 958.62 37,193.68 952.52 36,241.16 $ 50.50 Balance ,_'; Additional credit asked at audit Balance per account _ Additional debit asked at audit Deduct Clerk's Costs &t:<eceipt:>..s _ Attorney John F.Wiley and Richard G.Miller,Jr. Credit to be taken by Accountant for specific bequests distributed to the following prior to distribution by the Court per receipts filed. Margaretta W.Hildreth and Carolyn Robertson Miscellaneous Items 1,558.50 Dorothy D.Keller -Cash 200.00 Julia V.Held -Cash 200.00 Smith W.Roedel -Cash 200.00 Dorothy Robertson Bazzano -Cash 200.00 Smith W.Robertson -Cash 200.00 Caroline G•.Clawson'-Cash 200.00 LeeA.Jones -Cash 150.00 Elizabeth Lahosk,i -Cash 150.00 Washington Hospital -Cash 5,000.00 Washington and Jefferson College -Cash 5.000.00 13,058.50.., Dorothy D.Keller,1/5 share of residue Cash advanced per receipt and accounts filed 2,700.00CashDue1.546.43 4,246.43 Julia V.Held,.1/5 share residue 18,885.73 Cash·advanced.per receipt and accounts filed 2,700.00 Cash Due 1.546.43 4,246.43 14,639.30SmithW.Roedel,1/5 share residue Cash advanced per receipt and accounts filed 2,700.00 Cash Due 1.546.43 4,246.43 10,392.87DorothyR.Bazzano,1/5 share residue Cash advanced per receipt and accounts filed 2,700.00 Cash Due 1.546.43 4,246.43 6,146.44 ~ 0......» m n :J Z III n "S..0- 0 -....9 it r::::,:r g:. a (1) * 0 3 +""\ ......0 ~ ......0 ~ ::I:(1) " ., := 0.......... ra :r(1) &. ~tI:) "+-ttI:) tI:) .\ .\ .\ .\ Smith W.Robertson,1/5 share residue Cash advanced per receipt and accounts filed Cash Due ."~ 2,700.00 1,546.44 4,246.44 1,900.00 The Union National Bank of Pittsburgh,Executor Subject to further Order of Court Principal-Personalty Miscellaneous -1/12 interest in leased gas and oil rights underlying approximately 112 acres of land situate Park Township. Armstrong County,Pennsylvania (In process of liquidation)500.00 1/12 interest in Coal rights for 192 acres sftuate Kiskiminetas Township,Armstrong County, Pelinsy1vania (In process of liquidation)900.00 Cash 500.00 1,900.00 No Ba1anee ~11 ·t..~ "'l .'~ I' ~"'"'" ''0" ;/.. ,'.v' ,'.63-71-638 ~ ~,....,No . In the matter of the First and Final account of The Union National Bank of Pittsburgh,Executor of Estate of Smith N•.Whitworth,Deceased' J\~jur.iratinn au~mrrrrr 'Vd "00 NOJ.f)NIHSVft\ Sllllr\30 t131SI~3HoNIBV~\l ··ll3 SSntI B~21 Ud t AVW EL, ===.=~=e~2ab2]4=1 ~1 ~~ ,,', .J -'t' J Form OC Div.91 lin t4e flatter of t4e fstate of t-----.---:::::::~)Smith N.Whitworth DEOEASED 11n lqt ®rpqana'mourt 1Biuiaion of tqt Qtourt of Cllommon 'ltna of .M~, mounty Jtnnsylunnin ~o.63-71-638 ~~___ -, I(now All !len iBy ID41'sl'"rrsl'nts.t hat I,DOROTHY D.KELLER. do hereby ackn9wledge to have received from THE UNION NATIONAL BANK'OF PITTSBURGH ________--=EX=ED=--UT=.=...::Oc:.;R:-the sum of (EXEOUTOR-ADl>IINISTRATOR-THUSTEE-QUARDJAN) _1.I.J/L.5L.-.J;;s!.!.!hgar.l...:eS£.-o!r..se<.Es""i.!;!o.du.ld/e"'-------------($,-------)Dollars d Cash advanced per receipt and accounts filed 2,700.00an'Cash due 1,546,43 -- in full of the amount awarded me under the decree of the Orphans'Court Division of the Court of Common Pleas of ~County,Pennsylvania,entered at the above number. Washington ,i"1 And I do further authorize and direct the Clerk of the Orphans'Co~rt Division to enter a receipt on the Audit Docket in my name,place and stead. miln...my hand and seal this /&~day o£1---',19 23 Witness~~~f\,,_.-tL ~h(d'tA-i (SEAL) "~~r,",' 'I I~~ ";l NO.63-71-638 cDo!W__ AUDIT VOL._PAGE_~ ;r- ;. l{rtript IIF ESTATE OF Smith N.Whitworth DECEASED D~MF.Wiley,Esq.ang Attorney H;chard G.Miller,,Ir.,Esq. .417 Washington Trust Building Address Wash;ngton,Pa.J 530J ----~. Fee t./)~ 6=10-~.~~~~l;~ \I,.,'0::l-~-.~j WiG:>boA r---....'l t--:z: "t-d ~~(!j).:i;ty S 'v~.~b?.~.:§IWI<:(Flled ~,;.;.j ~'0:;:.e::~ ;:.~...'~ Form OC Div.91 11n t~e {latter of t~e Estate of I_--=:s~IDJ.:=.'t~h~N~.--:.:;Wh~~:=.:'t~w:..:::o:.:::.r-::th=::-:-::::::::-_\I DEOEASED J lJn 1Qt ®rpQuua'Q!ourt miuiaion of 1Qt Q!our1 of ~o~~on 'ltua of ~ Q!nuuty '_tunl!y~~uniu No.63-71-638 ~'--_ .. ." .' I'now 1\11 ilen my ijJ~e.ae "resents.that I,-cJUL'---'----_IA_V..:...·_HELD _ do hereby acknowledge to have received from THE UNION N.ATIONAL BANK OF PITTSBURGH EXECUTOR (EXEOUTOR-ADMINISTRATOR-THUS'rEE-QUARDJAN) -,1'-1-1.25:....,B.,sha~ro...Se<.-=.r~e~s~~·d<!..lu~e,--($,)Dollars and Cash advanced per receipt and accounts filed Cash due 2,700~OO 1,546.43 in full of the amount awarded me under the decree of the Orphans'Court Division of the Court of Common Pleas of ~County,Pennsylvania,entered at the above number. Washington And I do further authorize and direct the C.lerk of I the Orphans'Court Division to enter a receipt on the Audit Docket in my name,place and stead. " -_~v.-=1J-~Qa~(J~l~_(SEAL)~v'~Held ~"-- Dllitnrss my hand and seal this I a Wit~ess:~ day of ~_,19 '1,3 . r,r NO.63-71-638 J!Ifx3a '. AUDIT VOL._PAGE----,.~ fRrrtipt ESTATE OF 8mith N.Whitworth DECEASED ~.-........- :~::::;'~ t"~:,..... '", ...!Q tLi.i ·f~KI:.~ -........ LL ............. ::t=q f~ ie"'\J b·CJ')~ .......-4 n.':=:::l!: I;-3::0:'<;~.'Q-~:4l..'..,.. ,'°'0.....;)C:::'/-.",.:.;,~CD!!;tJ I-0Z- 'V').(/)- 'u)'-':1:o::>..~:U)'et:'l.tJ "«'C:::":i: Filed _ John F.Wi1ey,Esq.and Attorney Ri chard G.MiJ 1er,Jr.,Esq. ~7 Washington Trust Building Address we shington,Pa.J 5301 Fee -:-::-__=-__-:;-__ I .J Form OC Div.91 3Jn t~r .attrr of t~r Estatr of Smith N.Whitworth DEOEASED 11n lqt'®rpquns'aIourt iintsion of lqt Qtourt of <Uammon l,ltltUll of ~WASiiING~~- <1!ounty 'tnusylnuuiu No.63-71-638 ~--- :.ICnow 1\11 mrn iBy ID4tst'rtstnts,that i,_-'S:....:MIT==H_W:..:...;.:.....·.::..:R:..::.OED=.:EL=-_ do hereby acknowledge to have received from THE UNION NATIONAL B.ANK OF PITTSBURGH ________.....:EXED=::..::....:UT:..::....:O.::..:R=-----t he sum of (EXECOTOR-ADMINISTRATOR-THOS'rEE-GOARDJAN) __1.:..J./:....:5~s~har=...::::e:.......=.r~e""'-s.:=.id"""u""'e><--($.)Dollars Cash advanced per receipt and accounts filed 2,700.00and_-=-.---.;..._-.,-- Cash due 1.546~43 in full of the amount awarded me under the decree of the Orphans'Court Division of the Court of Common Pleas of~County,Pennsylvania,entered at the above number. Washington And I do further authorize and direct the Clerk of the Orphans'Court Division to ,'J..J enter a receipt on the Audit Docket in my name,place and stead. ....., )~ NO.63-71-638 ~__ :.:\.~•,.16'~' "I"[;I &i'U~ "":--/'(~2\ ~~:t ..--' ;~.", ~\ _~:v (#••~~~~:,: \..t,':..),'h\'-""',' ..:,l~,.... "" -':~..,"'"','-.'-,~(;,.;:-"':,'-,,_~f".,;; ~~_.-' >'';:......?.. '"/~""-/I~>"'./) PAGE__AUDIT VOL._ i&trtipt ESTATE OF Smith N.Whitworth DECElASED ~ .f~F,...:.wiley;;ES~and:w la ~M·-ii,l.lJ ...!lJ "'F.~.J.?.:¥ar •~'L f'r2'r.,sq. 417 !'Wa~ngt~T:hffit Building ".(.!)~~n~on,~.LU001 CV)c:::3: LL.r- Address Attorney Filed 0 <f)<i=.;.,,;.:j a..-. :c ~;to !'"tr:J::;:1-1_0 -C")z'Fee ., Form OC Div.91 ~n t~r .sttrr of t~r fstatr of 8mith N,Whit...::.w~or,,-,t=h=---::-:-_ DEOEASED lln lqt (@rpquns f (ttourt 1Dini.aion of tqt Qtourt of mommon 'lta.a of N~ WASHINGTON(ttounty ~tn"sylnania No.63-71-638 ~'---_ I(now All tirn my m~rsr llfrrsrnts.that I,DOROTHY R,"BAZZANO .THE UNION NATIONAL BANK OF PITTSBURGHdoherebyacknowledgetohavereceIvedfrom" ______=EXEC_--.:UT=-:c:0R:...::...-the sum of (EXECUTOR-ADl>IINISTRATOR-THUS'l'EE-QUARDIAN) _..!.J1/~5~s:.=.:har=-.:e:::..-.=r..:::e:::..s.::.:id~u~e:--($,)Dollars and Cash advanced per receipt and accounts filed Cash due 21700,OQ. 1,546~43 in full of the amount awarded me under the decree of the Orphans'Court Division of the Court of Common Pleas of ~County,Pennsylvania,entered at the above number. Washington And I do"further authorize"and direct the .~lerk of the Orphans'Court Division to ~~l enter a receipt on the Audit Docket in my name,place and stead. -Ccl-ro-"'.J."-~&~~~ctL..\-''--~~o4L.:f~~""",,,,=\l.(),!---(S EAL) Dordrttfy R,BazzW Dllitnrss my hand and seal this 1:\ (/I ..1*(37/7.//)L.f "/'/~jk I Witnes.s.:f-'Y1~=,P:-71/#~.9;/-()I ,~ NO.63-71-638 ~__ AUDIT VOL._PAGE,_~ iRrtript ESTATE OF Smith N.Whitworth DECEASED " ~ ~ :.'::: .,. c>(f)<t-'~z -'. n::3;=0<0 :'£~z '-0C,)-1 cC:t-.,....-'we>FlIed •i C"'.J ,,J I Z b!LJ (J)en - :::.c.f)-::I:Fee ..,.,.,j §:;).(.!)rn .J-ehn F~Wilef;'fa:and AttorneY~ara=G.M:i ller,Jr.,Esq. 417 Washington Trust Building Address Washington,Pa.15301 •.1 .. ,"... Form OC Div.91 11n t~r .attrr of t~r £statr of Smith N.Whitworth DEOEASED lJn 1qt (@rpqnnB'mourt miuision of tqt atourt of mommon 'ltns of'~ W1lSHINGTONmounty'tnnBylunnin No.63-71-638 ~__ I(nolU .All tlrn iSy m~rsr 'resrnts.that I,SMITH:W"ROBERTSON do hereby acknowledge to have received from THE UNION NATIONJIL BANK OF PITTSBURGH _______EXED__UT_OR --:--the sum of (EXECUTOR-ADMINJSTRATOR-THUS'l'EE-G U A HDJAN) _1:.!./...::5:......::s.=har=-e=--=r~e:.:::s-=id.::.u=e=------------($-------)Dollars and_--==C~a~s~h'--'a""'d"'-'v.."an"""""'c.>o<.e_:pi!'<"e....r--....r......e"""ce.....i"":tpLJ,t"-'-'a~nd""--"a......c.....c.....Ocu.1m....±......s"'--'-f.....j ....J=ed..L-_.....2..,,+70UlO"'-<"~,...'·OLU-O _ Cash due 1,546:44 in full of the amount awarded me under the decree of the Orphans'Court Division of the Court of Common Pleas of ~County,Pennsylvania,entered at the above number. Washington And I do further authorize and direct the Clerk of the Orphans'Court Division to enter a receipt on the Audit Docket in my name,place and stead. NO.63-71-638 ~ AUDIT VOL._ iRtttipt ESTATE OF PAGE_~.. Smith N.Whitworth DECEASED t'\"I c>(/)<i.z--'Cl.--'.iX~o:r=<:(;;.-.<:.:> _........;;-'..l-e-.-....""-',-::2:~:><:>.r"0J-..l -~-!"'!,t--r-...J;:;'J0WC'..I l.LJ l-:z'(J)(/)_ Filed E ~<0 :I: -.......;l -:;).:::l 0 en o::W.q:Fee ---("V}c:::;pt.r-!J..v;ohtr F.Wiley,ESq.an9 Attorney 'Hi chard G.Mi 11 sr,Jr.,'Esq. 417 Washington Trust Building , Address Washington.Pa.15301 .',", " ~.~ ~,~"j ~ c~1 t-• IN THE COURT OF COMMON PLEAs OF WAS~lNGTON COUNTY,PENNA7 ORPHANS'COURT DIVISION ESTATE OF :~ ~:. .,'.1,1 ~;;(i el .~,"'ll <"";.. l)',1 J,t;~-:'..:' (I I ~I ~ ~.:;, { I-lIt !I I \ II\Il !~6\; \ I ~~ "i::::' ~~ h 1"t7 "''=''.:L::':::t::'::'::h-Gt>::J:;]~-·1 ......-.....;;f"ry 1"17 C1 ~,-'''..:e-~,(.:-;.""7-r ~.of::::>"S"c::.:, Q """;'~~F=.7b'"'t:r--y:h (J) WASHINGTON.PENNSYLVANIA 15301 RICHARD G.MILLER JR.I ATTORNEY AT LAW 417 WASHINGTON TRUST BUILDING PETITION FOR DISTRIBUTION OF ,,LIQUIDATED ASSETS . ,/Ii).,~_~/; SMITH N.WHITWORTH,DECEASED. No ~,63-71-638 n the Matter of First and "ina1'Account of The Union ationa1 Bank of Pittsburgh, xecutor. ., '" ,. 1'1 ~~l ~--.',.."~. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF SMITH N.WHITWORTH, DECEASED. ) ) )No.63-71-638 In .the Matter of )First and Final Account of The Uni n )National Bank of Pittsburgh,Execut r. PETITION FOR DISTRIBUTION OF LIQUIDATED ASSETS The Petition of The Union National Bank of Pittsburgh, Executor,represents as follows: 1.Smith N.Whitworth died on June 21,1971 leaving a Will of record in Will Book 112,page 201,letters testamentary having been duly issued to The Union National Bank of Pittsburgh. 2.Under the said Wil~,the decedent left the residue of his estate to the following six persons in equal shares:Dorothy D.Keller,Julia V.Held,Smith W.Roedel,Dorothy Robertson Bazzano,Smith W.Robertson and John D.Whitworth.The said John D.Whitworth predeceased Smith N.Whitworth,the Testator. 3.By.Adjudication and D~cree dated May 3,1973,recorded in Audit Book 40,page 451,your Honorable Court awarded The Union National Bank of Pittsburgh,Executor,subject to further Order of Court,the following personalty: 1/12 interest in leased gas and oil rights underlying approximately 112 acres of land situate in Park Township, Armstrong County,Pennsylvania,(in process of Liquidation) ----------------------------------------------------$500.00 1/12 interest in coal rights for 192 acres situate in Kiskiminetas Township,Armstrong County,Pennsylvania,(in process of Liquidation)-----------------------------$900.00 Cash-------------~------~---------------------------$500.00 4.The 1/12 interest in the leased gas and oil rights has now been liquidated,the Estate of Smith N.Whitworth having re- ceived the sum of $444.77. 5.The 1/12 interest in the coal rights has now been liquidated,the Estate of Smith N.Whitworth having received the sum of $2,385.12. 6.Your Petitioner now holds as Executor the total sum of $3,329.89 for distribution to the parties entitled to the residue as set forth above,with the exception of John D.Whitworth,who predeceased the Testator. WHEREFORE,your Petitioner prays your Honorable Court to make an Adjudication and Decree awarding 1/5th of $3,329.89 to each of Dorothy D.Keller,Julia V.Held,Smith W.Roedel,Dorothy :,Robertson'Bazzano and Smi th W.Robertson. " The Union National Bank of Pittsburgh, Executor of the Estate of Smith N. Whitworth,Deceased. .: , COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF ALLEGHENY ) SS. BY Before me,.the undersigned authority,personally appeared EARL W.SARVER,Trust Officer of The Union National Bank of Pittsburgh,Executor ,under the Will of Smith N.Whitworth,de- ceased,who being duly sworn,does depose and say that the facts set forth in the foregoing petition are true and correct as he verily believes. THE UNTON NATIONAL BANK OF PITTSBURGH ·CJIU~ Earl W.Sarver,Trust Officer .xecutor under the Will of Smith N.Whitworth,deceased. Sworn and subscribed before ~e this I~;~day of~~, 1976. My Commission Expires:l'1flA"fJ{7./1 f;'; WILLIAM J.PROBST,SR.,NOlARY PUBLIC PllTSBURGH,ALLEGHENY COUNTY MY COMMISSION EXPIRES MMt 8,1980 Member.l'ennSylv~nia Assoelationof No~£~I(j)g ..1 ~.'....... r\~>'1" ~I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION .".'..' ESTATE OF SMITH N.WHITWORTH, DECEASED •. ) ) )No.63-71-638 In the Matter of )First and Final Account of The Union )National Bank of Pittsburgh,Executor. ORDER OF COURT AND NOW,~~~,1976,the foregoing petitio " of The Union National Bank of Pitt$burgh,Executor'under the Will of Smith N.Whitworth,having been presented in'open Court and on motion of Richard G.Miller,Jr.,Attorney fori ,the Petitioner,th prayer of the petition is granted an4 it is hereby prdered that ... the Union National Bank of Pittsburgh,Executor,payout the said balance of $3,329.89 in accordance with the Schedule of Distribu- tion hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Balance for Distribution To:Dprothy D.Keller To:Julia V.Held To:Smith W.Roedel To:Dorothy Robertson Bazzano To:Smith W.Robertson contribution by beneficiar~es for payment of court costs Clerk of Orphans'Court Filing Petition and Order of Court $3,329.89 $665.97 $665.98 $665.98 $665.98 $665.98 $3,329.89 $5.00 5:;.:00 .' Form RCC-33• RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF WASHINGTON....................................................................................... I~~RTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the' Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue,(Section 703 of the Inheritance and Estate Tax Act of 1961,) __I:S::;;;.:~;;:;:;~:::_____}::~DUA:~:OF Late of :w~.S.b.ip.g.t.Qn....................................................................................County imJID<MI'~ State of p.e.nnsylv.ania }ss: County of Alleghe.ny . and say S 'l'.HE u.:N.IQN N.AT.IQNAL .BANK 'OF P.ITTSBURGH . ~of the estate of the above-named decedent being duly sworn.depose S Eueutor t- Decedent died ~~~~h.)~·:;·i 19..(.J±),{~eaVing a last will,copy of which i.hereto attached.} Name and address of attorney or}J.Ohn E.•...Wile.y,:Esq and Ri.chard .G.•......Mill.er.,Jr ,..:Esq .other authorized representative to whom all correspondence should be 417.Washington.Trust.Building,Washington,P.ennsylv.ania 15JOl .. mailed.. That as such Exe.cutQr deponent is familiar with the affairs of said estate and the property con- (I·;x"c\ll.or·~) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another.or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPosiT BOX RENTED RELATIONSHIP OF JOINTINWHICHDECEDENTRENTEDASAFEDEPOSITBOXINNAMEORNAMESOFHOLDERSTODECEDENT .~-rjO>-•t.'Any JJr.?~?Decedent onlv Mellon National Bank and Trust Company Washim!ton.Pennsylvania That the contents of said safe deposit box or boxes are itemized under Schedules B of this return,with the exception of the following,for the reasons hereinafter set forth: Miscellaneous papers of no value 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 of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and'in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposi t,savings banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent;all obligations,whether by statute or agrElement'tliey are designated as tax free,of the Uni ted St'ates,or any state,or political subdivision,ther~of,or of any foreign country,which a.re owned at the time of death;all wearing apparel,jewelry,s£lverware~pic- tures,books,works of art,household turni ture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortgages held by decedent and of all claims due and\ow~ng decedent at the time of neath,ami all promissory notes or other instruments in writing for the payment.,of.money of Which decedent died possessed,of whatsoever nature,with interest thereon,if any,g~ving the face value a.nd estimater'l 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 polici:es carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks ~d dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the da\te of dece- dent's death and other investment securities owned by the decedent at the time of death,With\,the market value thereof at such time,\ !lY..m_;:?i.f~1iicep;:esidentP.Os.a::;~.e Box 831 _. (Street Number) fl.~t.t.~.p.p.;r.gh.,;r.~.p,p,1?yJy.an.i~15.23.O'. (City or Town and State) " ., In the case of securities of close or family corporations,the values reported.are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the date of'death.The schedule also sets forth the interest of decedent at the'time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers..In the case of t~ansfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other lnstrument creating the tr·ust.Therl~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint- ment vested in d~cedent"either individually or jointly;by the'Will,deed,or other instrument'of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another·or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fUlly and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of death;taxes accrued 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 claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein, have been carried forward and properly registered in the Summary. THE UNION NATIONAL BANK OF PITTSBURGH Subscribed and sworn to before me this . .................1..7.1;.)2.····..····day of rf)~197~':' ..............'lrrwJ2P J1,~..~. LOWEll R.SN'mrt.arteyA~~d· PITIS'BURGH,All [CHEN,COUN~" MY COMMISSION EXPIRES JAN.6.1975 Member,PennsylvaniaAssocialllln ofNota'iesNOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled i~'wi th de tails or the word "None",and in case the assets inc lude rare and unlisted securities, securitiei 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. ,. '-,.--RCC-34 (1-64) COMMONWEALTH o'F PENNSYLVANIA DEPARTM'ENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TR'ANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY ·.':"c Real property in Pennsylvania,with statement of mortgage encum'brances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,;report on Schedule "E".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commanwealth of Pennsylvania shauld 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. See Copy of Inventory Attached (1)(2)(3) DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write DEATH In this space) Ql.-O $900.00 CjtJO 7' Insert this total opposite llreal property",Schedule llA"in the X X X X X .,As Reported"column on the last page of this return. $900~00 --:-\ RCC-3S-"'\ CONffiIONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ---------------------------------------" .. SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must ,be listed under Schedule "E".Intangible personal property,titled in'the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U',S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the ,administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION No.List and describe fully VALUE MARKEl'VALUE (Do not write in this space) See Copy of Inventory Attached $221,325.17 !t 9-/../,'3 ~~'1 , . - opposite "Personal Property",Sch~dule "B"X X ~,Insert this total in $221,325.17'~1.11 3 c2 ~t·7the"As Reported"column on the last page of this return. ReG-38 .," ca~lONWEALTH OF PENNSYLVANIA "rHi\NSFER INHElUTi\NCE TAX. RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY Il'STRVCTIOKS:This schedule must d.isclose all property,real and personal,owned by the decedent jointly with another or others,including intangibles,standing in the name of the decedent and other~.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship '(if any)of co-owners to the decedent. Description of Property,Date of Acquisition,Name I Unit Address and Relationship of Co-Owners,and Place I Value of Record of Instrument,where Real Estate.I None percentage Share Estate Valuation $0.00 ' " DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of' Entire Decedent's Property Interest Insert this total opposite "Jointly Owned Property",Schedule ~E" in the "As Reported"colUl1B1 on the last page of this return.$O.OOl; RCC-36 ,-~.-..~ COMM'ONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TRANSFEllS ~-.. (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 therefur?(Answer yes or no)no (2)Did decedent,within two years of death,transfe.r 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 heal th at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)_~n~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)no (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)~n~o~_ (6)If the answer to (5)(b)above is in the affirmative,state Whether the right was reserved in decedent alone or 0thers -"_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)__~n~o~__ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserverl power to alter,amend,or revoke,or which c01l1d revert to decedent under terms of transfer or by operation of law?(Answer yes or no)_~n~O~_ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supporterl 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 See Copy of Attached Schedule MARKET VALUE (Estimated) lNon-Taxable DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. None ;., SCHEDULE "c" TRANSFERSI. , A decedent made various gifts to relatives and other persons which was a continua- tion of a pattern of giving over "a period of years.These gift,l?for;the two year period are as follows: .',..~ RCC-37"(12-63) CO~tl\)ONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT • SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,'in estate)forth this fact.)OR NO BIRTH John D.Whitworth Son No None Margaretta W.Hildreth Daughter.Yes Personalty Bequest 6 Le Movne Avenue Extension Washin.Qton.Pennsylvania 15301 Carolyn W.Robertson Dau.Qhter Yes Personalty Bequest Greenuood R.oad East Nn,..f'nlll-~.~1Jt 06/..7? .. Dorothv D.Keller Grandchild Yes $200 Cash Bequest and 395 North Wade Avenue Ill)share of'Rp.~;nllp. Washin.Qton.Pennsylvania 15301 . JllH1'I V.Held Grandchild Yes ~200 Cash Beauest and PoI.~?R;nna",III)share of'Residlle Playadel Rev,Calif'ornia 90291° I Smith W.Roedel Grandchild Yes $200 Cash Bequest and 207 Hamilton Street Ill)share of Residue Cambrid.Qe Massachusetts 02138 ~,Rr''~~....'tln~~n ....~-.l1n Vp.~~?nn ~::l~h ~::lnn no Rid.ae 1Il)-~hl'l.re nf'Rp.~;nllp. Norfolk.Connecticut 06L..72 ~m;+.h 1.T.Rnhertson r.randchild Yes ~200 Cash Beauest and n 'Road East Ill)share of'Residue Norfolk Connecticut 06L..72 ,-- ~<:l,..n1';,..,,,,r.,~l "'T.'''~''''Ni A~A VAS ~?OO ~::lSh Re~..~n+ 107 Custer Avenue Vandergrift,Pennsvlvania 15690 ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE John D.Whitworth 11-5-66 Franconia.New Hamoshire Deceased REPORT AND APPRAISAL ~IATTER OF THE APPRAISEMENT OF THE (Executor-Administrator must complete "As Reported"column #1.) 0 ...,'"d ~........(1)(1)0 ll>....~til :3 til til til 0......:3 '"d...,(1)~........0ll>tilX '"d~ll>0-........ (b .g ~ ~.(1).... til ,...,...'<ll>,... (1) CJ'lc:~~:>:~,........-<W CJ'l ennn?"'?"?" g~>; '"\ Year . Dl THE (No. Late of .. ESTATE OF Commonwealth of Pennsylvania County of Will Administration ---GI)---,........ :>til ~,........ (1).....'g-....,... (1)c..-:: II •--.~---II t ,........ :>..:r.IItJ r:II ~-'--<" (l:l'-O:.....-2.::l II ..nc.. .<.v ,- RCC-n'(12-63) COMl\IONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFICIARIES ( h BENEFICIARIES AND ADDRESSES ~.RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesof,all who illegitimate children DECEDENT OF BENEFICIARY ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)0 forth this facL)OR NO BIRTH Lee A Jones Friend Yes ~11)0 Cash BeOllFH'lt. ~Hamlock street ~ Washington.Pennsylvania 15301 .. Elizabeth Lahosky Friend Yes $150 Cash Bequest 9~6 Bruce street , Washington.Pennsylvania 15301 Washington Hospital None ~$5,000 Cash Bequest Washincton.Pennsv1vania ( Washington &Jefferson College Nnne ~~,OOO Cash ~ Washington.Pennsylvania " ..- u 0 -- 0 Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE :-..!..".c OF THE. ESTATE OF ~IATTER OF THE APPRAISEMENT ...........S@,tll,..N.~..\']}:li.-t.V1().r.th Deceased (Executor-Administrator must complete "As Reported"column #1.)II ~:o l:....t""'"0 ~...0'"Cll ClloLo.~...~'"r-::l "'._II .,'"~'"0 ,...,c+(t'~::?~.t;';;l-ox:-""0~'"0 Cll_.§......:::...o'.,.,.Cll "0'''<; ;..'.I I t%j CD ~I I .,.v ~p..~ ~.!-d Cll Iio'g ~ 0:0::: ."t Year Dl THE t No. Will .~ Late of WasW,.p,gt.op.. ,. -......J. John F.Wiley,Esq.and Richard G.Miller,Jr.,Esq. 417 Washington Trust Building Washington,Pennsylvania 153<91 ...""~...-,~.J<;::s},.;t _l f 1Countyof:X:;'rri~..tUng...oJr':';''''''c'",;.. (f)G"")c::::il::r:;-en ::r-~r·-..o Jl-~ CommoO\\JwItR cS1;PennsYNania....r.-,r-".,......)~I.l'~;.;:--~--.: O'~:-:-~-::~,-..,.C),.,,,......,~~.g~!AND;JPPRAisAL-.-.... ;-~:"'"Or-a»(j) ,.&::" rn ~. s::;> ~.'''''':'''''''''--.......-...~WWW rn >< p"?'"::r g........'ri'ca;;t;z:j :.:• ,............-.-... ~~-fh ~~~ l\)Nl\);,Nl\):l-';>......'"R5 :o·~i-.o~a °Cll .........Yl :0'0-;:,..:...~0-I-'0 :0 "-':0 ...'-.J P.:0 '--J :0 ...Cllc..- ~~-fh~-fP.~ ~:,~.: ~:G:..'·,'1~. :~.:~ ~:~.:.U"n C't .........:i.'I_v'"l'V.~~.~~- N'~[-. .' .'"~.<,e ~1'. _./".-- .,1 J I ......."'. AND AGENT OF TME COMMONWEAL.TM '~ ,- OF _---oW.:..:AS=H:.:I::.N:.::G:.::T:..::O~,N:.---COUNTY j ....~I.~..l.?~. Register of Will.,Age.t DEDUCTIONS ALLOWED IN DATE APPROVED .......• THE SUM OF $.i+.L,..1..??~~~.1.. II .9 -7 J.-t,3 r STATEMENT OF DEBTS AND DEDUCTIONS .........\..:.~ t"?OFFICE OF TME "c.REGISTER OF WILLS ..... Form RC C·lO ESTATE OF __..I:S!o\Im.1I!=!·"-!t~hc..·....!.N:u.L...-!i.Wh~i"-!t~wll"l,o!.=r.....lt.!J,.h"'--__L.ATE OF Washington,Pennsylvania DATE OF FIL.ING APPRAISEMENT DAT5 OF DEATH ~J:..!<un""!5e1.._.E2<.=!1~,""'...:!1::.Oi9:.J7..:!1=------- DATE II " .Tll1v I? AMOUNT 600 00 70 00 26 50 " 107 50 30 '~l 35 00 23 70 91 00 7 05 3 76 38 00 11 71 10 55 10 pO 139 48 18 07 12 00 v 18 50 3 53 26 04 Ii&.00 - .5,985 40 .. 14 54 2 00 .,; 25 84 REMARKS Water Service Gasoline Groceries Short Certificates Services Death Certificate 1971 Occupation Tax Service Gasoline Rubbish removal Advertisin~ Service Washing machine repairs Flowers 5/28/71 Ambulance service Dairy products Service Professional services Nursing services Service Cost of filing Account Service Trusteels Compensation Probatin~Will &Certificates Prescriptions IIIIII The Bell Telenhone Company Vital Statistics Ernest C.Cramblet C.H.Scott The Citizens Water Company Ralph:E.Piatt Funeral Home Ob~erver Renorter NAME OF PAYEE Russell Marino,Agent S:mthl s C.H.Scott West Penn Power Company Home Drv Cleaners WRrrick Four Seasons Country Belle Co-operative Columbia Gas of Pennsylvania Washin~ton Meat Market J.Paul Proudfit.M.D. Ambulance &Chair Service Annex Pharmacv The Bell Telephone Company Frances N.Arbuckle Russell Marino.A2ent Pittsbur~h National Bank NO.OF VOUCHEJit II II II II II II II II II II II II II II II II II II II " II " " " " " " " " " II " " " " " II " July 21 July 6 1 9 7 a. (continued)I COMMONWEALTH OF PENNSYLVANIA } COUNTY OF ALLEGHENY 8t1: I,John R.Echement,Vice President of DECEA8ED.AS DEDUCTIONS FOR CL.5.) Form RC C·lO DEDUCTIONS ALLOWED IN ,OFFICE OF THE ,REGISTER OF WILLS OF I WASHINGTON COUNTY STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF $.. DATE APPROVED . AND AGENT OF THE COMMONW&ALTH Reg/ller of Wills.Ageot ESTATEOF __-=S:;::nu.:=·::..;t:.:h.:......:N:..:.=--.:Wh=i::..;t::.::w~o::.:r~t:.:h=--__LATE OF Washington,Pennsylvania June 21 1971DATEOFFILINGAPPRAISEMENTOATSOFDEATH,I I DATE NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCHI:" Julv 21 Washine.:ton Countv Reports Advertising 14 00 .,.... " " The Washine.:ton Hosnital Service 90 00 Julv 22 Internal Revenue Service Social Security Tax 154 34 Aue.:.6 West Penn Power Company Service 17 84 Aue.:.16 Antiaue Jewelrv Shop Appraisal 7 50 >/ Aue.:.17 .Golumbia Gas of Pennsylvania Service 142 01 Aug 118 The Bell Telenhone Company Service 15 45 v' Aue.:.25 Joint Service Authority Sewer Service 15 52 Sept.1 Haugh &Kennan Storage &Transfe Co.Appraisal 75 00 >/ ""Scenllc Landscape Service Service 205 70 " " West Penn Power Company Balance due 0 35 Sent.g Bennie Watson Rubbish removal 11 00 ..... "16 Doctors Offices Surgery 500 00 "27 Hagan Oldsmobile -Cadillac Service 313 76 "28 S.White I s Sons Grave marker 125 80 Oct.1 Casterwilers Service Center Accident estimate 42 40 v' Dec 1 Doctors Offices Professional services 20 00 197 2 Aetna Casualtv Insurance'Company 207 00IRY'1 Auto insurance Feb.2 Presbyterian University Hospital 3 units of blood 54 00 Feb.22 Russell Marino.Register of 'Will Certified copy of Will 7 50 ,... MRrch '3 Heilman &McClister .COpy of gas lease .1 75 v- I VarioIls .The Union National Bank of Pgh.Cost of selline.:securities 1.735 06 " " Reserve for final exnenses 200 00 Rich::lrd G.Miller Jr••Esa.Attornev's fee g.700 00 The Union National Bank of Pgh.Accountant's Compensation 9,890 00 TOTAL 30,871 56 COMMONWEALTH OF PENNSYLVANIA }ss:COUNTY OF ALLEGHENY T BANK OF PITTSBURGH I.John R.Echement,Vice President of HE UNION NATIONAL!HEREBY CERTIFY.THAT.TO THE BEer OF MY KNOWLe:DGE AND BELIEF.THe:FOREGOING'S A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENsa OF ADMINISTRATION SUBMITTED TO THE EST"'TE OF SInj th N.}!hjtworth,DECEASED,AS DEDUCTION5i FOR 'NHERITANCE TAX PURPOSES.~~~'~D.~..co:"'"."00'N'TH~:-f1~08T <W •(L.5.1 .ice President . -",l;QJJ li-'':>?ot.-,Notary Public J.-."..-:- lOWEll R.SNYDER.NOTARY PUBLIC I P'n:.~OURGH.AllEGHfNY COUN ,v 'MY CQMMI~SION EXPIRES JAN.6 1~75 'Member,Pennsylvania AssociatJlln of Notaries u::> 0 (/)<l: -l 0--,=--A_-l .-~-,....01..••--::;-.~.".-"0..~.... 0....~!'"-.~.L........::Z ~~~.~C}CJ~•..-..!_J 0::'t-, J ,J ("'0,.;L.:..l W r..~ L...S,.:Z=(1)<f) ~-J tt:J:U)I JC:~<.9 (/) 0:::W <I: C"'-l c:::-,j,. i •r-;::..- "'-"- ........ ,, / '. .. ........... .... Il . WEAL TH OF PENNSYLVANIA EP TMENT-OF RE,'iENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION HARRISBURG,17127 PENNSYLVANIA ESTATE TAX DETERMINATION l,sr WCi'sh(119r41~COL{v,1 't / F,(e..(,3·11 .b.3J> Date '1haRc/.-,?1.(J9 -I.1-=--l--=---_ Estate of:Sm lTh '1').W li I r w"glli. I Date of Death J~;,e.:J.I I ~71 County Was"I k 9T"t\Ooctfe r 38'.Ik3 ., .Bureau File No..&3-11 .~3f 1.Taxable estate per U.S.Estate Tax Return,Form #706 ftltd J ·;1.1 -72. 2.Taxable estate per final change in Federal Return dated $-Sb&.1'lO .o~ $------- 3.Amount of credit for State death taxes. As shown on return form or final change notice ($-.J SOIl.(,0 ) As verified by computation IS 0 't,U 0 .4.Penna.Inheritance Tax due and/or paid /A\/Ac('1 $1/I lfoo.cro 5.Normal Inheritance taxes paid to other States 6.Total Inheritance tax credits (4 +5) I . J k,I 1 1007.Total liability for Penna.Estate Tax (3 -6) 8.Less:Previous payments on al c of Penna.Estate Tax / Date of payment Amount of Tax paid Amount of Interest paid $,------$,------- 9.Balance of Penna.Estate Tax due (7 -8)J~/I.~-o 10.Interest due from to @6%per annum 11.Balance of Penna.Estate Tax and interest due as of _ Prepared by DLSr fuPu-SR (TITLE)• (NAME)(TITLE)(DATE) HoL<h~q 70 ~p~",ci l"lJ fl(.{J.r a.....l FI ....aL 'lrPRcpJqL of ~""E. See.~()f'{Of Lill ftTTqdlfd..hell~To f'Rb~u.",I ()c.,.""''';r'L eo...t(Of P~". Re~c,p.J.I"~'P"....(11\"",1"e.G Pe"'t.....Esrqr-<..To'10-e:l47"<.<.:/..Q"'~[)<?c :.u.ICi't. I Q'HtII . Reviewed and approved by '---_:.....-_ '. RCC-Sl 16-7\) •COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT UNION NATIONAL BANK (Executor c1DB~ IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 38-183=1 j Date April 17,1972 In Re:Estate of __~S=M=I=T=H,-=N~o_WH==-IT=-:W:.:..O::.:R~T~H~_----;:;-_ , _W_A_S_H_I_N_G_T_O_N County _File No.63-71-638 ..-.',"'....-... ,l~·_._.',. You are hereby noti fi ed that the ~o:.:r~i:l:g:».:!i~n~a!!.ol!o..----O-_ appraisement in-,the,estate of SMITH N.WHITWORTH has been filed In"the office of the Register of Wills of WASHINGTON County on April 17 ,19 72,Said appraisement reflects the following valuations:' Rea I Estate 9"'-O=O~.O~O~_ PersonaI Pro perty _2#&,M2.J,.1~,...l3....2....54•...Jl,,-<7l---_ Transfers ~------- J0 intIy Owned _--",,....-,,.---.....-...---..--...-_ T otaI 2_Z_Z-L,_Z_Z_5_o_I_7 _ 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.' Signed (j)~feJiJa1u~ Titl e _A_P_P_RA_I_S_E_R ------'_ DATE OF DEATH:June 21,1971 Note:This is not a bill. ,e ~RCC-39 (5-681 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ii' SUMMARY Estate of WHITlvORTH (Last Name) SMITH (First Name) N. (Initial) DATE OF DEATH~6!..=-~2!..:!!:1:.=-....!.7..:!!:1,--,-FILENO.63-71-638 Dated:_A_p6:..r_1~·1~1::...;...7.!...,_1=-.:....9...:...7_2 _ REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of \'1ashington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E". ~'~~-<.-4'.~ ,INHERITANCETAXPPRAISER A..q REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Sch'edule B) Tran,sfers (Schedule C) Joint-Held Prop~rty (Schedule E) TOTAL GROSS ASSETS.' Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 222 225 17 222,225 222,225 17 17 VALUE AS REAPPRAISED $---:-----+--- Valuation of life estates or -t:, FOR USE OF REGISTER ONLY Tax on $-+__2% Tax on $cW Tax on $5% Tax on $~50Taxon,$-+__~ Exemptions * "Total Estate --l-__ TOTAL TAX COMPUTATION OF TAX $-------+-- $--------+--- $,-------+-- $-------+--- $-------+--- $------_...1-_- (*)As evidet:\ced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::::::t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $-----~ AMOUNT OF ESTATE TAX ASSESSED $---------"L-' Estate tax paid $---JL- BALANCE DUE $----JL.. Add interest at rate of 6%from E ------tt,o-----$-------1 TOTAL TAX BALANCE $--------i 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 !...No.AdmInistration IN THE .Year ,. MATIER OF THE APPRAISEMENT OF THE ESTATE OF ..·SMITH.N....WIUT\vORTH... Deceased Late of ......EAST l'lASHINGTON . County of \vASHINGTON............... Commonwealth of Pennsylvania REPORT AND APPRAISAL "f/' "" .. c· 'j >.> }o~unn RCC-2 DEPARTME1'!T OF REVENUE..~..Ii'BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE'Ap.;r.i..l·:.:..1.7.:~;..,.:.l~.'J....7.. COU~Y ~.~.~.~:~.~.@;.~.~..!l.. FILE NO ~.~.:.?.~.=.~.~.~. Whereas,··.·S-MTT·H-..·N lffiIT·WORTH.late of EAST WAS.HINGT'ON . in the County ~i~:WASHI.NG.T..Q:~(::.~.:.:.~Commonwealth of Pennsylvania,having died on the 21.s.t day of J..U.IJ:~19:..I!,seized ~nd possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,·..........................·DXmX....DO.MIN.IC.....R.......D.eMA.RIA.an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future Interest. Unit Appraisement iDescrIptionofAlletValuesMadeforInheritance Tax Purposes $ REALTY: SEE COpy OF SCHEDULE IIAli ATTACHED TO APPRAlEEMENT 900 00 PERSONAL: SEE .COpy OF SCHEDULE iiBn ATTACHED TO APPRAISEMENT 221.325 17 ....... ... total 222 225 17 ) - .".........•.....,,....~,,...i ,.,....-I I .: ..· '1 '.. · i I I I fonn~;V:~hbl:~::%~SWl>l"rl~~t~~~=:~:;:re;;~~~s=~~el~~? Apprai••r ..........................................................................................1..................,..................,.................................{JA ~,(!Cum and Street) ...........................:......~.....~-,..,,{t:<......:......................................,Penna.,......'j'. .............\v.ASHING.TON.....County " :> ,"r' ... ~~SIDENT INHERITANCE .TAX APPRAI.l;.EME~T . Estate oJ SMlT.lL.N....·..w.arr..wQRrff...:....;...:'.:. Deceased. Late of ...........................EAST WAS.HINGT.QN.·.. Date 'of Death,,6.~.2.1.~.7.1..:.. ....::::.Appraisemcl!t pocket Vol...........38 .,~~. .Page,!.~.~~.~·No.6.~.:.?.~:.§.~.~. Filed in Register's Office,April l.719 7.2 Am.o~nt of tax due,$:.. DEPARTMENT OF REVENUE Received, Examined and,Approved,: :.. Wrote ab·o.ut Appra.isement,. 'Vd "00'N018N,iHSVM . SlliA\.:10 tJ31SI~3(j ONIH'V'i'{T13SSnCJ ..; -. .~ .;,.:'. Appeal f,.om Appraisement,:.. QS 21!~J [',WW £L " Entered and charged,~.11(1 -~,~~1 I tf..~.!.i •.".>.l ~".;l'I .~_ \ \ :.', ~. J I·· '0 • TENTATIVE STATEMENT PENNSYLVANIA T~l{"E'R~l\lff'Eft·rlAfI'tCE T'M\: £ST"re-Ta ~ J Date 0 c.T .3 d.'97'L I I I State .J I File_----"u=J-'-.'--,,7~/_-_b_3~Y_~ p;rrJ bOAII rt,.P4..is:l.1:>(; '"A -Yl H -:i)Ii DATE OF ,/,.om',,,~"W'I u}0 i\;DEATH__~b:.-··.....:..l=-..:/:..-,--='---,._ Co DGC ti'e r . DAate ,1 JJ.11,71-F'lunty '2 ti'I 0 ~o.lppraIse(u...-,-'---'~I e .;>0 ~o;.J ESTATEOF To----e1oJ,V\R.Ec.Hem eVl r .VIe <-ef..es HL"...r p,rrshcAft'li.."11(,((1 C)t."L.f3q",,'"oT:"PtrrJhu/I,h Real Estate Personal Property Joint Accounts Less Exemptions Less Debts andAdministrationExpenses,~___.------- TAXABLE AMOUNT TAX o'uD --'-_@,%_ TAX on @__--'-%---'6)').......~R+-'(':>-"c......r---'B~l::"""~"'::...:."".:...:..c..:>.t\-'E......s~T...",~~r~e.'--TI..L'Cl""-L..:)C,."-----~(""='j~f:,'-L1 ......1-<--'.~........",O"-- Amount Previously Paid. TAX BALANCE Interest from'--_~to'----_ ___%on.....~-- BALANCE DUE COMMONWEALTH t J..1,ll,(,() DISCOUNT (57'0)IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH.lei 16/30/72- Pel B'(c'h f C 11 tJ 'IS S'f71 R~T 0 F 310 J/.&0 - PAYABLE TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON~PENNSYLVANIA Register of Wills and Agent for .Commonwealth of Pennsylvania. .I ,j I'• "JOHN R.ECHEHENT VICE PRESIDENT POST OFFICE BOX No.637 PITTSBURGH,PA.15230 October 27,1972 j Tl:)~8·I k3·I G~·7/·:6 ~Mr.Russell Marino Register of Wills of Washington County Court House Washington,Pennsylvania 15301 In re:Estate of Smith N.'Whitworth,Deceased DID"&/2.1}71 Dear Mr.Marino: By letter dated March 20,1972,we filed with your Office a copy of the Federal Estate Tax Return and advised you that the normal Transfer'Inheritance"Tax would be less than the credit for State death taxes. The Internal Revenue Service has now requested an official receipt-showing the total amount paid the Commonwealth in support of " the Pennsylvania Estate Tax.Upon presentation of this receipt,they will issue an Estate Tax Closing Letter to us accepting our Return as filed.We in-turn will furnish your Office with a copy of the same. The credit for State death tax as reported is $15,011.60.The normal inheritance tax is computed to be $10,908.22 based on an appraise- ment of $2221225.17,less debts and deductions of $30,871.56,and charitabie bequests of ~10,000.00,for a net taxable estate of $181,353.61.We " previously made a payment on account of $11,400.00 and although this estate taxis not due until December 21,1972,we are enclosing our check in the amount of $3,611.60 as payment in full of Pennsylvania Estate Tax due." Very truly yours, ~~~.,f.tL-.... JOHN R.ECHEMENT Vice President JRE:jai " Enclosure cc:John F.Wiley,Esq. Richard G.Miller,Jr.,Esq. Estate Tax 1/9090 ,;•_b RUSSELL MARINO,AGENT , I 'ACCOUNT"Executor SmithN.Whitworth,Deceased #9090 :To ,J No.955479 PRINCIPAL: Payment balance Pennsylvania Estate Tax $3,611.60 October 27 1972 THE UNION NATIONAL BANK Of PITTSBURGH DETACH BEFORE DEPOSITING CHECK ~--- THE UNION NATIONAL BANK OF PITTSBURGH TRUST DEPARTMENT 8-~;t'r; 430 I: No.955479 : !,1 PITTSBURGH,PA.October 27,1972 $3,611.60 I: I THE UNION NATIONAL BANK Of PITTSBURGH "I E"..·"'"1"~r .,oIlI!P .-"['1'"nlll'.~:.~l~..•.....!.1"1::',:"i,i I Ir ,',.";''f ,r."~'l ,.,;::'~:I :::1:••~.",..1 ~10 J ""/'111.,1 /.",1 IIClI ,r"r.JPAY * .TO THE OROER OF, RUSSELL MARINO,AGENT AUTHORIZEO SIGNATURE :"",I I "'\ \-., ':\.',.. , 'I.,i \.'.i ,I:., "./,;~,',~ "I i ""',', :,,I "f I i II ,,II""I ·1",','l ,1,\/:"I. ,,,I . I ,\,"i --.,-);,I,'.1 .'.',,'.!;":'I I,>"II ":,!; I '.~.','.J or :',1":i,1 Ii ',!.Ii I :i'I ...,'Il,,IIi;.....'.\.."Ii..'.:1:/,. ,.I;"'j ~:.i!I',I ",.,. ";"1 !\"I :~.,,,'j''!!.., "" J."..~(-,,'\/I.:,,..\\";',:',,.......• j I '., J :, "\ , I :I'r ~-n.-.J Lo..>-- :::n:r~ f r! ~0... RCC-3 (1-69) COMMONW$,ALTH OF PENNSYLVANIA D~~RTMENTOF REVENUEBU~~~OF COUNT-Y.C?LLECTI~,,!S .. Application is hereby filed for the approval 1.Bureau File #(3-1 I - of an exemption from Pennsylvania Tra,nsfer 2.Date of Death June 21,1971InheritanceTaxonthetransferoftheproperty described below:3.D~te.of ,Approval.,J o' 4.Name of Decedent Smith N.Whitworth '-,' j 5.The Commonwealth's appraised value of the property for which an exemption is claimed is $10,000.00 (Note:'Where the property is other than a specified ainount'of ccish,the exemption c'annot be approved until the valu'e of the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift or bequest represents a stated fractional or percen'tage portion of the entire ~state or the entire residue.In those cases enter such fractional or percentag.e amount above). 6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer,unless such maferi'al has been"pre'vio~slyfiled.-.. .1 , WILL YJ;DEED 0;TRUST INDENTURE 0;SURVIVORSHIP '0; (If other,explain)..."..-...;....._ ,7.Correct Business Name and Address of Charitable Organization receiving property: NAME ~S~e~e__'R:.:.e~v.:..:e~r::...ls~e~S==i::..:d~e~_'___ ADDRESS ..,....-_ ~Vice President 8.certify that the information contained herein is,to the best of my knowledge and belief,true and correct. THE UNION NATIONAL BANK OF PITTSBURGH S~'."'t""of Appl;,on'?./.~ AddressofAppl~~nt Post Office Box 837,Pittsburgh,Pennsylvania 15230. . Official Title -.::Ex=e~c:..;u:.:..t.::...o:..;r=___Date g_-_l_·7_-_7_-}-_ This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent resided,or in which letters were issued for a non-resident decedent's estate.If the decedent was a nan.resident of Pennsylvania and letters were nat iS'sued by a Pennsylvan\a Register of Wi lis,deliver all three copies to the Director,Bureau of County Collections, Penna.Department,of Revenue,26 S.4th Street,Harrisburg,Pa. (Authorized Si gnature) (Title) Approved 0 For Secretary of Revenue Denied*0 (Date of Action) *See reverse side for reasons (County) (Date of Referral) (Initials of Register of Wills) Referred to Bureau Headquarters MUST BE FILED IN TRIPLICATE (Date of Approval) Do not write below this line -For Official Use Only ~ _..;.T.:.:;h.:.;is:....:;.s..;:"ec;:.;t..;.io;:.;n;,:.,'..;.w;..:i.:..:,lI..;.b;:.;e:....:;.c..;:"o:.::m.c.p;..1e;:.;t:..:e-=d...:b~Y:-.=B-=.u.:..:re:.:a:..:u..;.H:.:..::.ea::.;d::.;q1:u:..:a:.:..rt:..:e:.:..rs=--=o.:.:n.:JI Yt.....:.:w..:;h:..:e.:.:,n...:t.:.:,h;:,e...:a:J:PLP.:.:1i:..:c;::,a.:.:ti;::,o.:.:,n...:f;:,o.:...r;::,e.:.:,xe::.:m::x..pt:.:,i;:,on:.:....:;h:.=a;::,s·'...:b:.:e:.:e.:.:n....:d:.:e:.:,n:.:,i.:.:ed::.:.:....-_~-.:·.. Date:._ The application for exemption contained on the face of this form has beeri denied because _ Note:Any party in interest,inci~din9 the COinmonwe~lth,aggrie~edbythisaction.m'ay within sixty (60)days after the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable Pennsylvania Inheritance and Estate Tax Acts. Washington Hospital 155 Wilson Avenue Washington,Pennsylv:ania 15301 ..Washington and Jefferson College Washington,Pennsylvania 15301 $5,000 Cash Bequest $5,000 Cash Bequest L '"'"Tj~-..J :::0 (..,)»om :::0 Cl>G')c:.::It r::r:-(f:J :0--(/)(f)-e Z -l rn rnC')fT1 1-- --1 ::0 <..A),000:z ...,$...-0 0 :E 1>-~ 0 -;0 r-z I"J.,','-u r-0l>(f)~c.c APPLICATION'FOR CHARITABLE EXEMPTION FROM PENNSYLVANIA TRANSFER INHERITANCE TAX (Act of May 28,1956,P.L.1757,and Act of June IS,1961, ~,.L.~73,as,amended).,, RC C-3 (1-69) COMMONW;;ALTH OF PENNSYLVANIA D~RTMENT OF REVENUEBU~f~U ~F C9UI'l~,Y,COLLECTION,S, Application is hereby filed for the approval of an exemption from Pennsylvania Transfer Inheritance'Tax on the transfer'of the property described below: 1.Bureau File # 2.Date of Death 3.Date~of Appr.oval 4.Name of Decedent June 21,1971 Smith N.Whitworth 5.The Commonwealth's appraised value of the property for which an exemption is claimed is $10,000.00 (Note:Where the property is other thcfn a specified amount of cash,the exemption cannot be approved until the value of the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift or'bequest represents a stated fractional or'percentage portion o(the entire e'state or the ~ntire residue.In those cases enter such fractional or percentage amount above)..,., 6.Check the manner in which the transfer was effected and submit l:I copy of the document authorizing the transfer,unless such matei'i~fhas'beenpre'viously filed..','".. WILL Xi';DEED 0;TRUST INDENTURE 0;SURVIVORSHIP 0; ,Vice President (If other,'explain)_ 7.Correct B~siness Name and Address of Charitable Organization receiving property: NAME ----:Se=e=-=::R:.::::e..:..ver=..:s::..:e:-...=S=id.=e=--_ ADDRESS _ 8.I certify that the information contained herein is,to the best of my knowledge and belief,true and correct. THE UNION NATIONAL BANK OF PITTSBURGH S;g.,,,,o of AppUoe,t BY?.n:~ Address of Applicant Post Office Box 837,Pittsburgh,Pennsylvania 15230 >'Executor .:3 -17,-)"2-Official Title =-=-=:..:....::..-=--Date _ This form must be completed in triplicate and all three copies delivered to the Register of Wills far the County in which the decedent resided,or in w~ich letters were issued for a non.resident decedent's estate.If the decedent was a non.resident of Pennsylvania and letters were not issued by a Pennsylvania Register of Wills,deliver all,three copies to the Director,Bureau of County Collections, Penna.Department of Revenue,26 S.4th Street,Harrisburg,Pa, Do not write below this line.For Official Use Only the Secretary of Revenue R~ferred to Bureau Headquarte~s (Initials of Register of Wills) (County) (Date of Referral) MUST BE FILED IN TRIPLICATE Approved 0 For Secretary of Revenue Denied*0 (Authorized Si gnature) (Title) (Date of Action) *See reverse side for reasons ~.._T~hi;...:s_s;;...e;...:c;.;;.t;...:i0;..:.:·"..:..:'w:..:....:.:.i1;;...1.;:.b.::..;e....:c..:.o.:.:.;mLP;;...1e.::..;t;..:e..::,d....:b;.Ly..:..:B;:..u.::..;r;..:e..::,a.::..;u..:.H.:..;e;..:a..::,d..:>.9u.::..;a;...:f..:..:te;...:r.;:.s....:·0;..:.:n.;.,1yL......;.;w..:..:h.;:.e;.;.n·..:.th;.;.e;;.....::.aI:JPP"-"..:..:ic;;...a;...:t..:..:io;.;;.n'-f;...:o..:..:r....:e..:..:x..:..:em;.;.;.L.pt...;.i.::..;on;.;...;.;h.;:.a.::..;s-'·b..:.e.::..;en~d..:.e;.;.n;...:i e....:d.::..;.~, Date:_ The application for exemption contained on the face of this form has been denied because _ '.'~. Note:Any party·in interest,including the Commonwealth,aggrieved by this action may ~iJhin si~ty (60)days after the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable Pennsylvania Inh~ritance and Estate ~ax Acts. Was~n Hospital 155 Wilson Avenue Washington,Pennsylvania 15301 .-Washington.and JeftersonCollege Washington,Pennsylvan:ta 15301 $5,000 Cash Bequest $5,000 Cash Bequest ...-n°--1 :E '::0 tAJ )::Po r:n ::0 ::E r--(fl.en c:~.:t:-(/)_(f>(fl.rnz-1 rn G')rn r v..)0-l ;0 r 0 0 ." ..".3:-0........"Tl ~('):E );".. 9 :::u-r"J,;z:-u '·0 +"»(j).c.:.o ~ RCC-49 (8-7 \),iJ COMMONWEALTH OF PENNSYLVANIA DEPARTME!'tJ or;ItE~ENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION HA~RISBURG.17127 ""r.,,~."'\., ,;"}:;',,:. i'!,r,!!PENNSYLVANIA ESTATE TAX DETERMINATION ~tid 6\"\r~<l CLQ~.L)~ / IJf~e-r ~1oIT""J.~/:l.'1/1:1.. ,.Date ~"'i ~O '"J19J.l l' Estate of:SMf~!1\1 W~h·rWaA:r~ Dote of Death '~.~I.;, County W fJ~I,1&~,1~''''0 31.113.J Bureau File No.~.~:11.4~It 1.Taxable estate per U.S.Estate Tax Return,Form #706 1 _.•::cc:u. 2.Taxable estate per final change in Federal Return dated--II;14.f.7'J.. $.$~'"-2 9a,01 $;,0 C/,,(;"t;~ 6.Total Inheritance tax credits (4 +5) ~~7ig't Ii 0"38,1/0 ISOII.Go OJ f'1",O"~"JRrRc..41'r &. $U.O~q.1~ "'r\NM. 3.Amount of credit for State death taxes. As shown on r~turn form or final change notice($1$0",60 ) ,- As verified by computation 4.Penna.Inheritance Tax due and/or paid, 5.Normal Inheritance taxes paid to other States 7.Total liability for Penna.Estate Tax (3 -6) 8.Less:Previous payments on 0/c of Penna.Estate Tax 1lets "/{,a9£Dote of payment ~L.ct~·~I.h2. Ret ellfl 10 ·30,11. Amount of Tax paid $ .3~I .").'+ 3~1I·(,o Amount of Interest paid $._--...,-~-i .3 CJ'71.8Lf 9.Balance of Penna.Estate Tax due (7 -8)~ 10.Interest due from to @6%per annum ~-;-~ ~~11.Bala~5e of Penna.Estate Tax 9nd interest due as of _ Prepared by ~o;.~b '-sr.~"(Jf{)R.. (NAME)f (TIT L E) $~' .~ Reviewed and approved by __~_ (NAME)(TITLE)(DATE) ..10;Q(..r"'..,l'Q""l)(,f (;",.Pe R.R.~('Q l4.e:t l1t c..•e.t4.II ,....."f1..IS b stQre.,., iW·I ,., ...../" "r COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .. II RE:Eatate of Sm1th B.Wh1tworth F11e ',63-71-638 II, I j I j I- II r-~"~..~.. l'f ':;,, ";~.'r-;.t.-£..... ,:~,:~.~ .,-:-:. INHERITANCE TAX DIVISION ARMSTRONG COUNTY COURT HOUSE KITTANNING.PENNSYLVANIA 16201 April 12,1972 .J Mr.Do.inic R.DeMaria Appralaer II Inher1tance Tax Office 244 Waahinlton Truat BUild1ng Waah1nlton,Pal 15301 Dear Mr.PeMar1a: It 1a my opinion that the valuea shown for the las and 011 lntereata ln Parka Townahip and the coal r11hta 1n K1akla1netaa Township are adequate for a 1/12 intereat. ~verY.truly Y:;;d .A/7 \J/~ ichard T.Casella, Ch1ef Appra1aer t 27,364.45 ,.,.. 459.63 v .",j ..' .., 300.00 175.00 • " One Hohner Piano Accordian One Ace Accordian 1/12 interest in leased gas'aDd oil rights under1Ting approximately 112 acres of land situate Park T01lD8hip,Armstrong Count)?, PennsylVania On JaJIl.1a17 16,1963 decedent created a revocable 11ving trust under agreement with the Pittsburgh National Bank as Truetee which terminates in favor of his estate one year £'rom his date of death.The value of the trust as of JUDe 21,1971 is as follows:Corpus Accrued Het Income M1scellaneous(Continued) "' ,., ,. ..~ .', ,'.,.. ,~. ,. ,~ 1221,325.17 .'.' ..,. ,'Q'l."..qv REAL ESTATE SCHPDULE REAL ESTATE IN PSlSn,VANIA 1/12 interest in Coal Rights for 192 acres 8ituate K1sk1m1netas TOWDShip,ArmIJtrong County,PeDD871vania. Au MOORANDUM OF REAL ESTATE OUTSmE THE COMMONWEALTH OF PDmSILVANIA NODe N~18835 Washington,Pa. OFFIC ~7 ,19/73 CLERK OF ORPHANS'COURT DIVISION Per _ State,etc••••$===== County _••••$e-.=_....:.-__ Total ••••••$ ..L...!::.::"="-li-~f-__~:::r--=--~IDollars IIIIII I 'I f,LAST WILL AND TESTAMENT .I,SMITH N.WHITWORTH,of the Borough of East Wa~hington,County ofI.. IWashington,and Commonwealth of Pennsylvania,do make this my Last Will IIIand Testament,h.ereby revoking all Wills heretofore made by me. ! Ii FIRST:I direct that the expenses of my last illness and burial be ·paid out of my estate. I direct that all inheritance,estate,and other taxes . jII imposed as a result of my death,together with interest and penalties thereon, d Iwhether or not the property to which such taxes are attributable passes under this my Will,be paid out of the principal of my residuary estate,without ' apportionment or right of reimbursement;and I direct that my Executor pay such taxes at such time or times arid in such manner as my Executor may deem advisable. .I SECOND:I give and bequeath all of my automobiles to my son, JOHN D.WHITWORTH,if he survives me. I give and bequeath all the rest of my tangible personal belongings,including my jewelry,book~,paintings and mus;ical instruments, lito my children,MARGARETTA W.HliJDRETH,CAROLYN ~W.ROBERTSONI . and JOHN D.WHITWORTH,in equal shares. I THIRD:I give and bequeath the sum of Two Hurldred ($200.00) lDollars each to the following grandchildren of mine:MRS.DOROTHY D.. "IIKELLER,MRS.JULIA V.HELD,SMITH W.ROEDEL,MRS.OOROTHY !ROBERTSON BAZZANO,SMITH W.ROBERTSON,and my niece,MRS. ICAROLINE G.CLAVISON,of Vandergrift,·Pennsylvania. !I FOURTH:I give and bequeath the sum of One Hundred Fifty ($150.ooj 'Dollars each to LEE A.JONES,ELIZABETH LAHOSKY and BLANCHE r, I' i!LUCKETT,if in my employ at the time of my death. I·1 I II .;.."........<~~':'·~~'~~.....i..thb~,:;,•.'::'''''~h#~~';'.'':-''''''.,,~-_.._,".~j{..:"...""';"'.'''''';'''':''.........~••....",:......_"i'l..'•• ~-Y'. /II/'I j 'I!I I11 FIFTH:I give and bequeath the sum of Five Thousand ($5,000.00) I!rllars to WASHINGTON HOSPITAL,to be used by the Directors as they r eem fpr the best interest of the Children's Section of the Hospital. SIXTH:I give and bequeath the sum of Five Thousand ($5,000.00) I, llars to WASHINGTON and JEFFERSON COLLEGE,which amount shall be dded to the General Endowment Fund to be used as the Trustees of the College' ayapprove. All the residue of my property and estate,real and per-EIGHTH: l SEVENTH:It is my intention that this,my V/ill,shall not operate , B an exercise of the power of appointment conferred upon me by paragraph I'M of Article Sixth of the Will of my deceased wife,OOROTHY I;l.WHITWORTlf' Ildated February 1,1962. I I,sonal,I give,devise and bequeath in equal shares to the following:MRS. !lnOROTHY D.KELLER,MRS.JULIA V.HELD,SMITH W.ROEDEL,MRS. II - !DOROTHY ROBERTSON BAZZANO,SMITH W.ROBERTSON,and my son, I I IJOHN D.WHITWORTH., I In the event,however,that any of said beneficiaries has lidied and there are no issue of such deceased beneficiary llVi~g to receive dis- !tribution,then the share of such deceased beneficiary shall be added to the II'I share or shares of the surviving beneficiaries hereinbefore named in Para- I,• Ilgraph EIGHTH heref>f for the issu.e thereof,per stirpes•. I No provision is made for my two daughters other than at ,I Paragraph SECOND hereof as other funds are available to them from other II:IBources. III',NINTH:In addition to the powers conferred by law,the Iflduciaries hereunder shall have the following discretionary powers which Ithey may exercise without application to any court: III -2 - I :':.'.:-'"-~~~\J:~~;~'~~"""~~'~'--~--'---'--- ! .J,-.~.- II I (a)To retain investments and property received,including I"tock In The Union National Bank of pittsbllrgh,and to invest and reInvest funds in any property,real or personal,without being restricted to those investments which are authorized for fiduciaries by the laws of pennsylvania or any other state. (b)To sell,pledge,mortgage or exchange any property, real or personal,and to grant options for renewal or purchase. (c)To lease property,real or personal,for terms ex- ceeding five years. (d)To compromise and settle differences and claims arising in the administration of my estate,to institute or to defend legal proceedings,and to pay the expenses thereof out of my estate,including II I legal fees. (e)To ma}{e distribution of property in kind and to divide, partition and allot property and determine the value thereof. TENTH:I appoint THE UNION NATIONAL BANK OF PITTS- r I, which I am authorized to appoint a Guardian and have not otherwise specifi- cally done so,with authority to apply income and/or principal to the main- BURGH,of pittsburgh,Pennsylvania,Guardian of the estates of all minor beneficiaries to whom property passes upon my death and with respect to \ Itenance and education of such minor and to capitalize all income n?t so apPlied1 ELEVENTH:I appoint THE UNION NATIONAL BANK OF PITTS- I BUHGH,of pittsburgh,Pennsylvania,Executor of this my Last Will and ITestament. No fiduciary hereunder shall be required to post bond or enter security in any jurisdiction. .- 3 - A.D.1965. Signed,sealed,published and declared by the above named Testator; ·.l~,"- i I iI II ,fA'.I WITNESS my hand and seal this I ()f day of lc:'(·1~-f--~"";;""";-''--=---'I <rll//tit )j:}r/;~::Z;,ij7ti.SEAL)I,,";;-, I~ as and for his Last Will and Testament,in the presence of us,who,at his request,in his presence,and in the presence of each other,have hereunto subscribed our names as witnesses. I I Address Address o . I II I I IIi!Ii II I HEREBY CER.TiFY THAT THE FGRBGOTNG IS A I TRUE AND CURH.i:CT COpy OF DECEDENT'S WILL.I ....~;~' .i.......................~"\ ATTORNEY FOR ACCOUNTANT - 4 - I II III II I I ..,.----.-."...:.-,~. ~.Affibautt (@f iExrrutnr OOr .Abmtntstratnr &tatr of ,tnnllg1UaUia}.,'.. . Qtounty of IIiIJiIilmilx ss.. A1LEGHENY~--. Personally before me,the undersigned authority,a I19.t~!"Y...p.~9J1~L in and for said C t d St t d J.DONALD PATTON,Senior Vice President of h b'd Iounyanae,appeare THE..UNION'.N.lTIUNE..B"A]lICOY."PIT'l'SBURGH··....·...w 0,emg u y sworn according to law,deposes and says lliat lie IS tlie executor or iJImiJdstJccWr of the es- tate of SMITH..N WHITWORT14 deceased,that the foregoing schedules constitute a complete inventory and appraisement·of the real and personal estate of .SMI.'rH..H,...WH.l.T.WQRT1L., 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 ~. day O SwfornMaanrdCshubscribed belfgore72.me this .JQ.t.b }.~~..~.~~~Q.::.~~~;:~.t:~..~.~..~~~.~~.~~~~.. .........Executor-~ ...........LQw.Elll..R~Sny.d.er.;...NatB.ry:..Publi.c.....Senior Vice ;President Pittsburgh,Allegheny CounWoDITIONAL INSTRUCTIONS Mv Co_ssion Exnires ..January.6 197').'.r.""AD mventory Dlf1Bt be filea.wnnm three 1honths after appomtment 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 31nUtntorg aub Appratlltmtnt of the goods and chattels.,ig~ts and credits which were of SMITH..N•..WHITWORTH,.:De.ceased ltJte of J.3S Ee.st..Whe.eling..StJ:'eet .. WIIshington County,PII.,tllken lind mIIde in conformity with the above 4fiJallit. DOLLARS CENTS See Attached Schedule ~221,325 17 ,--~. ________________________...-................._....c;;,.."..""'·"..-.~"--~_.......L_____:~_ -.......-. .~2: ';;-...~~~... "'i -3::r: t .t1'I l~J"~,~~1t1'I ..0 ['':'''I-r _•••.~_,__.,.•_•••....A_"..••••__'.'~"~~____.,.~.__,••,_~-..__t'•.~~~'.__._..~_.~.•_ I MEmORY of all real and personal estate of SMITH N•.WHITWORTH,Deceased,late of 355 ~st Wheeling Street,Washington,Washington County,Pennsylvania.. PERSONAL'ES'l'ATE SCH!DULE Mellon National Bank &Trust Company, WasJ:rl.ngton Office Checking,account Dorothy D.Whitworth Trust U/W Accrued Net Income to 6-21-71 James S.Whitworth Trust U/W Accrued Net Income to 6-21-71 .,. .Wall,Street Journal Refund on subscription American General Life Insurance Company Proceeds Poli~#276 Certificate1l26 The Union National Bank of Pittsburgh Checking account #'74 400019 Checking account #'74 400027 T.V.Guide, Rerrind due to cancellation Washington County Motor Club Refund membership ,Pennsylvania Blue Shield Medicare benefits Bl~e ·Cross of Western Pennsylvania Preinium Refund Reimbursement·for telephone call in May,· 1971,by R.Scott BOgatin Dividend.checks found at decedent's.residence: Lone Star Gas Company -Common General Mbtors Corporation -Common Standard Oil Company of California -Common Texaco;'Incorporated-Common . United States Steel Corporation -Common E.I.duPont de ,NemoUrs &Comp~-,CommOn 100s~es Northern Natural Gas Company Dividend payable on date of death6-2l~7l, $13,772.01 4,819.16 5,075.39· 13.74 6,000.00 .. 5,795.23 186.20 .67 8.94 . 416.00 17.10 10.00 428.42 195.50 24.50 208.80 95.40 ·40.00 65."00 stocks 242 shares Columbia·Gas Systems,Incorporated .Common @ 34 1/4 .(NYSE) 32 shares E.1.du Pont de Nemours &Company Common @ 137 1/8 (NYSE) 230 shares General Motors Corporation .Common @ 79 1/2 (NYSE) •8,288.50. 4,388.00 . .18,285.00. C"'-:'0 1,000 shares General Telephone &Electronics Corporation Common @ 30 5/8 (NYSE) Dividend of record 5-24-71 75 share~Kennecott Copper Corporation Capital @ 33 3/16 (NYSE) Dividend of record 6-1-71 35 shares .Keystone Gas Company Capital 1,382 shares Lone Star Gas Company .Common @ 23 11/16 (NYSE) 100 shares Northern Natural Gas Company .Common @ 48 7/16 (NYSE) .209 shares Sears Roebuck &Company Coimnon @ 88 (NYSE) Dividend of record 5-28-71 35 shares Standard Oil Coinpany of California . Coriunon @ 55 1/4 (NYSE) 522 shares Texaco,Incorporated Capital @ 35 5/16 (NYSE) 63 shares Union Pacific Corporation Common @ 56 3/4 (NYSE)... Dividend of record 6-7-71 159 shares United States steel CorPoration Common @ 31 3/i6 (NYSE)..... Miscellaneous .. 1960 Silver Cloud Rolls-Royce One lot miscellaneous Jewelry (Antique Jewelry Shop,Appraiser) One lot miscellaneous Paintings (Haugh &Keenan,Appraiser) One 1qtmisce11aneous Books 30,625.00 .. 380.00 2,489.06 37.50 Worthless· 32,736.13 4,843~75 18,392.00 73.15 18,433~13 . 3,575.25 31.50 4,800.00 668.50 340.00 75.00 ~..t Miscellaneous (Continued) .,:.. One Ace Accordian One Hohner Piano Accordian $300.00 . 175.00 1/12 interest in leased gas and oil rights underlying approximately 112 acres of land sitUate PlU"k Township,Armstrong County, Pennsylvania On January 16,1963 decedent.created a revocable living trust under agreement With the Pittsburgh National Bank as Trustee which terminates in favor of his estate .one year from his date of death.The value of the trust as of June 21,1971·1s as follows:Corpus . Ac~rued Net Iricome REAL ESTATE SCHEDULE REAL ESTATE IN PmNSYLVANIA .1/12 1nterest in Coal Rights for'192 'acres s1tuate Kiskiminetas Township,Armstrong County,.PennsylVania. ·500~OO .27,-364.45 .'459.63 $22l~325.•l7 $900.00 MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMoNWEALTH OF PENNSYLVANIA .I DEREBY CERTiFY THAT TT-TR POTIE(WrNG IS A TBUB AND CORRECT COpy U1',';''.'-,'J"•..,FILnD ....1 t \:,f"loA A.~..g, ,".' ';";~ii .'.. IJI•.•.••••••••••••·••;••••_" .".~ORNEY FOR'ic~uiiNi,iNX·...•.~'.,.~ .oj None .~.~.j. 1718 I Ii . I 36712 i I IIII· II 87404 I I 0'00 :2~U ==A• Ii III II 97...3 .._..__ .~T' \.r. IN THE OOURT OF COMMON PLEA'S OF WASHINGTON OOUNTY,PENNSYLVANIA 0RPH.lfm'COURT DIVISION NO 63-71-638. ,ESTATE OF SMITH N.WHITWOm,DECEASED ADDITI(!lNAL RECEIPTS AND DISBURSEMENTS TO THE FIRST AND FINAL ACCOUNT OF . THE UNION NATIONAL BANK OF PITTSBURGH EXECUTOR '. _..March 13,1l--.--...--rc:.=-:':-·':':7:.=::-:..:..::'.':.:. SUMM4RY SCHEDULE A PRINCIPAL -PERSONALTY Receipts Page 3 230,570.99 I trom Pnncipa1 -Realty 90.o~CO I-i 231,470 99 Dispursements Pages 3 - 4 202,103 87 BALANCE 29, SCHEDULE B INCOME -PERSONALTY . Receipts'Page 4,7,898 15 Disbursements Page 4 1,024 11 I BALANCE 6, I SCHEDULE CI I PRINCIPAL -REALTY I I Receipts Page 5 900 00 Disbursements Page.5 0.00 To Principal -Personalty 900.00 I .900 00, BALANCE I I NET BALANCE I I 36, I I i ~:,I !.I::i I IIIi 1iI 1! Exhibit "I". I I ....... The Balance Consists of the Following: Principal ~Personalty Miscellaneous 1/12 interest in leased gas and oil rights underlying approximately 112 acres of land situate Park Township,Armstrong County, Pennsylvania . _ (In process of liquidation) Inventory value 1/12 interest in Coal Rights for 192 acres situate Kiskiminetas Township,Armstrong County, Pennsylvania (In process of liquldation) -Inventory _value Distribution -(See Exhibit-No.I Pages 18 -19 First ,and Final Account) (See Exhibit No.I Page 6 of this Account) Cash on hand Income -Personalty Distribution- (See Exhibit No.I Page 19 First and Final Account) (See Exhibit No.I Page6 of this Account) Cash on hand -...2 - 19,058 ~O 1,500 00 4,800 00 1,200 00 87404 ,.,t... 500 00 900 00 -20,558 50 7,408 62 29,361 121I 6,874 O~ '-__--L.~'_____~---- ESTA 1$OF 'SMITH N.JrJHITWORTP n~f'lIl'AC'Il'TI SCHEDULE A PRINCIPAL -PERSONALTY RECEIPT'S Receipts in accordance with the First and Final Account filed Purchase of Asset General MOtors Acceptance Corporation .Demand Note, 1/30/73 $8,000 at 100 8,000.00 ,.,t... 230,570 99 ..Cash disbursed to purchase ,the above asset 8,000.00 o 00 1 973 Mar.13 Conversion of Asset WithoutaGain or Loss Proceeds redemption -$8,000 General MOtors Acceptance Corporation Demand Note at 100,8,000.00 Purchased 1/30/73 '8,000.00 From Principal -Realty Account In process of liquidation 1/12 interest in Co&aRights for 192 acres situate Kiskiminetas Township,Armstrong Count~, Pennsylvania DIS B U'R S E MEN T 'S Disbursements in accordance with the 'First and Final Account filed ...3 - o 00 230,570 99 900 00 231,470 99 20~.054 87 /jo),.,.... Ti'~'1'A 'T'li'n1i',1"i1Yl '1'1 N.'WHIT\\URTH.DE CEASED i I '~.Administrative Expense 197 3 Feb.23 Richard G.'M;il1er,Jr.,Esq. Reimbursement for cost of filing "First and , "Final Account 49 00 ,, 202,103 87 "SCHEDULE B INCOME -PERSONALTY RECEIPTS Receipts in aacordance with the First and F~nal Account filed 7,839 53 Interest -Note General Motors Acceptance Corporation.Demand Note $8,000 2/1/73'-3/13/73 58 6~ 7,898 15 DISBURSEMENTS Disburse~ents in accordance with the First and Final Account filed ,1,020 59 Administrative Expense ' 1 9 7 3 Mar.13 The Union National Bank of Pittsburgh ;, Accountant's compensation 3 52 1,024 11 I I , ,, ,.I, .' J I (ya.,/.'''1 •• T.'I.nm.mr.'I nll'l"IiM 'H 1\1 '-WH 'WI)..,''H SCHEDULE C PRINCIPAL -REALTY RE CE I P T S Receipts in accordance with the First and Final Account filed I 900 00 , D ISBUR5EMENTS Disbursements in accordance with the First and Final Account filed o 00 To Principal -Personalty 'Account I In P·rocess of liquidation 1/12 interest in Coal Rights for 192 acres i situate Kiskiminetas Township,Armstrong I County,,Pennsylvania 900 00II! 900 00 I , >: I If." ,, ,' ,. i , i , -5'-i ---i .~...,,.,1•• W.~TA'Jw.OF'~'I'H N ·.w.~_.__·nIi'('IIi'AC!Ii'nWH"IIIUI EXHIBIT NO.I Payment of'Account of'Distributive Share p'rincipal -Personalty Distribution Under Paragraph Eighth of'the '~Jill Advance Distribution Dorothy D.Keller 3/13/73 Cash 1,500 00 Income -Personalty Distribution Under Paragraph Eighth of'the 'Uill Payment account of'Net,Income . Dorothy D.Keller 3/13/73 1,200 00 , • . ....., , o .0 • - 6 -.I -- ,.....,,;.J,.-~_ TENTATIVE STATEMENT\- PENNSYLVA~IA 'fRi~.:~Sr~E'~l\TfJ.'E¥llnAi"ICt 'I't\K --£'jT4re Tat.-. -Dat....e __~o<:--c..-=-r--::.:::3'-d.....,_'--,9:-<1-=-.1_2.._ .Real Estate Personal Property I II State _I I File_-,u=-,;:;J..:..--,--:7_'_-_0_3.;...:.Y_--~ p,T1.3 b~/l f'"P,,-is:].3 ~ DATE OF IDEATH__·=b_·--:1.~'_·'7~,,..--- Co D<:'C.KerDateunty..Appraiseru..J J../~·-'--11_·_7_1-File 33,Ii '3 .I T~~_<:.r..QJ.,V\-R~Ec.i-/em~Vlj'"-Utc<..e~~sul~""r Pi r rs i-.£A (t 'It..'111 (/11 /);.cA L.f3 tj£-1 t\0 j:""f i "S hu"t'-' Joint Accounts Less Exemptions .Less Debts andAdministrationExpenses ~___..-----..,.,_- TAXABLE AMOUNT TAX on_-..,-,@ %_ TAX on @,ro ....,ciY\~A('cr p~"''''''~EST4r(Th& Amount Previously Paid TAX BALANCE Interest fromL--to'---_ --_0/0 on&-_ BALANCEDUECOMMONWEALTH t J.bll,{,O DISCOUNT (570)IF PAID WITHIN THREE MONTHS .FROM DATE OF DEATH,lei.ld/J"/7 2.- Pel B'(C."'fclt t:f ,/SS4-71 A~ToF:~bll.&o -- PAYABLE TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON,PENNSYLVANIA Register of Wills -and Agent for Commonwealth of Pennsylvania. ..:.- .':, ":' •L _~.,.:·.b 'ACCOUNT Executor Smith!,!".Whitworth;Deceased #9090' To RUSSELL MARINO,AGENT No.955479 '..I PRINCIPAL: Payment balance ~ennsylvania Estate Tax .$3,611.60 .. October 27 1972 THE UNION NATIONAL BANK OF PITTSBURGH DETACH BEFORE DEPOSITING CHECK .THE UNION NATIONAL BANK OF PITTSBURGH' TRUST DEPARTMENT :f .1......'".,. .PITTS8URGH.PA.Octobe~·27;1972 "PAY"E'"P.,'""\'1 ~r ";",.,:oIJl1l1 '......1..11...f·..·JIll,'.""~~,""...1 '1.1.,'.rl':,f I ft''t·'••"1:'1 ~""""I"I''''I III..~·~tllJl..''1,'1·,1 iI"sl ,i .I ('jI fa..r'f '~::'.•::.:;1,.,~"I"~J 4.......,..t""I .'.....l~~''".J oqIl $-:,3,611.60,. TO-THEORDER OF ,.....,. .'...... .'i '.' * ';.:.THE UNION NATIONAL BANK OF PITTSBURGH' RUSSELL MARINO,AGENT ,I :. I••••••, .... AUTHORIZED .SIGNATURE ~. .'.:. ,..~ "....... '~,".... I·· '...' I"• ,:~.,.. .,... ....: .~. .,' ~......::. .. I I":J. :l,j, 'I" I.: ,I.. .:,".\.•.... ).', '...J .\., ", I,.'1 '" \.. \ '.',',' 'i l ',',' .'\.. .\ ,,.,.,'"'\ :.1,' I 11,.,,L o :~. I' ;.,. ."',.1 .\." .I: , ,.' fi, .i:,i ,:' \t;I;..Iii,' l·'··. j', l' ,',--r· ", ! 'j' fj "',':, ".~I I'.·d.' .(" '.;:,. ",I. ,/.'..,. ;;\ "..I. ,,,• i ;: I i .. ;j',,.:/,.,.,,,' '": :,.,Il,I :: I+,I , :,i'i TD ~3·Ik 3:I (,1 ·71·b~ !. ! . I POST OFFICE BOX No.637 PITTSBURGH,PA.15230 October 27,1972 JOHN R.ECHEMENT VICE PnESIDENT Mr.Russell Marino Register of Wills of Washington Pounty Court House Washington,Pennsylvania 15301 In re:Estate of Smith N;Whitworth,Deceased DID 6/2..1/71 Dear Mr.Marino:. By letter dated March 20,1972,we filed with your Office a copy of the Federal Estate Tax Return'and advised you that the normal Transfer Inheritance Tax would be less than the credit for State death taxes. The Internal Revenue Service has now requested an official receipt showing the total amount paid the Commonwealth in support of the Pennsylvania Estate Tax..Upon presentation of this receipt,they will issue an Estate Tax Closing Letter to us accepting our Return as filed.We in turn will furnish your Office "lith a copy of the same. .The credit for State death tax as reported is $15,011.60.The normal inheritance tax is computed to be $10,908.22 based on an appraise- ment of $2221225.17,less debts and deductions of $30,871.56,and charitable bequests of ~10,000.00,for a net taxable estate of $181,353.61.We previously made a payment on account of $11,400.00 and although this estate tax is not due until.December 21,1972,we are enclosing our check in the amount of $3,611.60 as payment in full of Pennsylvania Estate Tax due. Very truly yours, ~.~;{.lY..-.... JOHN R.ECHEMENT Vice President JRE:jai Enclosure • cc:John F.Wiley,Esq. Richard G.Miller,Jr.,Esq. Estate Tax #9090 ".~ ". .,( LAST WILL AND TESTAMENT I,SMITH N.WHITWORTH,of the Borough of E"ast Washington,County of; i, Washington,and Commonwealth of Pennsylvania,do make this my Last Will and Testament,hereby revoking all Wills heretofore made by me. FIRST:I direct that the expenses of my last illness and 'burial be paid out of my estate. I direct that all inheritance,estate,and other taxes imposed as a result of my death,together with interest and penalties thereon, whether or not the property to which such taxes are attributable passes under this my Will,be paid out of the principal of my residuary estate,without apportionment or right 'of reimbursement;and I direct that my Executor pay such taxes at such time or times and in such manner as my Executor may deem advisable. SECOND:I give and bequeath all of my automobiles to my son, I JOHN D.WHITWORTH,if he survives me. I give and bequeath all the rest of my tangible personal belongings,including my jewelry,books,paintings and .musical instruments, to my children,MARGARETTA W.HILDRETH,CAROLYN W.ROBERTSON and JOHN D.WHITWORTH,in equal shares. THIRD:I give and bequeath the sum of Two Hundred ($200.00) Dollars each to the following grandchildren of mine:MRS.DOROTH Y D. KELLER,MRS.JULIA V.HELD,SMITH W.ROEDEL,MRS.DOROTHY CAROLINE G.CLAWSON,of Vandergrift,Pennsylvania. ROBERTSON BAZZANO,SMITH W.ROBERTSON,and my niece,MRS. Dollars each to LEE A.JONES,ELIZABETHLAHOSlCY and BLANCHE FOURTH: , \j I I, I give and bequeath the sum of One Hundred Fifty ($150.00) I LUCKETT,if in my employ at the time of my death. "..... FIFTH:I give and bequeath the sum'of Five Thousand ($5,000.00) llars to WASHINGTON HOSPITAL,to be used by the Directors as they eem for the best interest of the Children's Section of the Hospital~:\.~, SIXTH:I give and bequeath the sum of Five Thousand ($5,000.00) 1, I •I, I\I j It is my intention that this,my Will,shall not operateSEVENTH: ayapprove. s an exercise of the power of appointment conferred upon me by paragraph llars to WASHINGTON and JEFFERSON COLLEGE,which amount shall be ! dded to the General Endowment Fund to be used as the Trustees of the College! I i (b)of Article Sixth of the Will of my deceased wife,OOROTHY D.WHITWORT~, dated February 1,1962. EIGHTH:All the residue of my property and estate,real and per- sonal,I give,devise and bequeath in equal shares to the following:MRS. OOROTHY D.KELLER,MRS.JULIA V.HELD,SMITH W.ROEDEL,MRS. OOROTHY ROBERTSON BAZZANO,SMITH W.ROBERTSON,and my son, JOHN D.WHITWORTH. IIntheevent,however,that any of said beneficiaries has I :.Idiedandtherearenoissueofsuchdeceasedbeneficiarylivingtoreceivedis-I, tribution,then the share of such deceased beneficiary shall be added to the ! ,,, share or shares of the surviving beneficiaries hereinbefore named in Para-i graph EIGHTH hereof for the issue thereof,per stirpes. Paragraph SECOND hereof as other funds are available to them from other. II No provision is made for my two daughters other than at !. t! sources. NINTH:In addition to the powers conferred by law,the fiduciaries hereunder shall have the following discretionary powers which they may exercise without application to any court: - 2 - I . -.•.' ..".,.~ 1l I, (a)To retain investments and property received,including stock in The Union Na.tional Bank of Pittsburgh,and to invest and reinvest funds in any property,real or personal,without being restricted to those investments which are authorized for fiduciaries by the laws of Pennsylvania or any other state.-II (b)To sell,pledge,mortgage or exchange any property, , real or personal,and to grant options for renewal or purchase. (c)To lease property,real or personal,for terms ex- ceeding five years. (d)To compromise and settle differences and claims arising in the administration of my estate,to institute or to defend legal proceedings,and to pay the expenses thereof out of my estate,including legal fees. (e)To make distribution of property in kind and to divide, partition and allot property and determine the value thereof. TENTH:I appoint THE UNION NATIONAL BANK OF PITTS- BURGH,of Pittsburgh,Pennsylvania,Guardian of the estates of all minor beneficiaries to whom property passes upon my death and with respect ~o which I am authorized to appoint a Guardian and have not otherwise specifi- • cally done so,with authority to apply income and/or principal to the main- tenance and education of such minor and to capitalize all inc'ome not so applied ELEVENTH:I appoint THE UNION NATIONAL BANK OF PITTS- I I ".,,;., BURGH,of Pittsburgh,Pennsylvania,Executor of this my Last Will and Testament. No fiduciary hereunder shall be required to post bond or enter security in any jqrisdiction. - 3 - 'l '1 .' •"•II _.. lA' WITNESS my hand and seal this /0 I day of".~:.;....;J..:.-....L~~"':--"-';~- A."D.1965. Signed,sealed,published and declared by the above named Testator, as and for his Last Will and Testament,in the presence of us,who,at his request,in his presence,and in the presence of each other,have hereunto subscribed our names as witnesses. Address Address -4- .oo~ 900.00- ZtL325.17 22~22517S 22G225.17 T INVENTORY of all real and personal estate of SMITH N.WHITWORl'H,Deceased;late of 355 East Wheeling Street,Washington,Washington County,Pennsylvania. PERSONAL 'ESTATE SCHEDULE Cash Mellon National Bank &Trust Company., Wasbington Office Checking.·account ,Dorothy,D.Whitworth Trust u/w Accrued Net Income to 6~2l-7l James S.Whitworth Trust U/W Accrued Net Income to 6-21-71 .Wall Street Journal Refund on subscription American General Life Insurance Company Proceeds Policy #276 Certificate 1126 The Union National Bank of Pittsburgh Checking account #?4 400019 Checking account#?4 400027 T.V.Guide Refund due to cancellation Washington County Motor Club Refund membership Pennsylvania Blue Shield Medicare benefits Blue Cross of Western Pennsylvania Premium Refund Reimbursement for telephone call in May, 1971,by R.Scott Bogatin Dividend checks found at decedent's.residence: Lone Star Gas Company ~Common . General Motors Corporation ~Common Standard Oil Company of California -Common Texaco,Incorporated -Commqn United States Steel Corporation -Common,. E.I.du.Pont.de ,Nemours &Company -Common 100 shares Northern Natural Gas Company Dividend payable on date of death 6-21-71. $13,772.011/ 4,819.16 ,/" 5,075.39'·v 13.74 v- 6,000.00 v 5,795.23 t-- 186.20 ...- .67 v- 8.94 v ....-416.00 17.10 .v 10.00 .- 428.42 s- 195.50 I-:" 24.50 L.-- 208.80 t-./. 95.40 -- .40.00 v- 65.00 ....., ~\.-..~.-"~""'."),.. stocks 242 shares Columbia Gas Systems,Incorporated .Common @ 34 1/4 .(NYSE) 32 shares E.I.du Pont de Nemours &Company Common @ 137 1/8 (NYSE) 230 shares General Motors Corporation .Common @ 79 1/2 (NYSE) 1,000 shares General Telephone &Electronics Corporation Common @ 30 5/8 (NYSE) Dividend of record 5-24-71 75 shares Kennecott Copper Corporation Capital @ 33 3/16 (NYSE) .Dividend of record 6-1-71 35 shares ,Keystone Gas Company Capital 1,382 shares Lone Star Gas Company ,Common @ 23 11/16 (NYSE) 100 shares Northern Natural Gas Company ,Common @ 48 7/16 (NYSE) 209 shares Sears Roebuck &Company Common @ 88 (NYSE) Dividend of record 5-28-71 35 shares Standard Oil Company of California' CoIilmon @ 55 1/4 (NYSE) 522 shares Texaco,Incorporated Capital @ 35 5/16 (NYSE) 63 shares Union Pacific Corporation Common @ 56 3/4 (NYSE), ,Dividend of record 6-7-71 159 shares United States Steel CorPoration Common @ 31 3/16 (NYSE)" ,. Miscellaneous 1960 Silver Cloud RollS-Royce One lot miscellaneous Jewelry (Antique Jewelry Shop,Appraiser) One lot miscellaneous Paintings (Haugh &Keenan,Appraiser) One lot miscellaneous Books •8,288.50(~~ 1 4,388.00 ---,. 18 285.00 ......----,'.,.. 30,625.00 v' 3:80.00 .,V" I 2,489.06 . ;37.50 Worthless i/' I. 32,1.'36.13 'f-/ " ,I 18,392.00 v. 1;3·15 1,933.75 J/' 18,433.13 v I, 1~3,575.25't-- 31.50, !, I " '. '4,958.81 v ' II ' , 4,800.00 l/, J668.50 ..- II,! 340~00 ! 75.00 I I I! 1 Miscellaneous (Continued) One Ace Accordian One Hohner Piano Accordian 1/12 interest in leased gas and oil rights underlying approximately 112 acres of land situ.ate Park Township,Armstrong County, Pennsylvania On January 16,1963 decedent.created a revocable living trust under agreement With the Pittsburgh National Bank as Trustee which terminates in favor of his estate one year from his date of death.The value of the trust as of June 21,1971 is as follows:Corpus . Accrued Net·Iricome REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA 1/12 interest in Coal Rights for 192 acres situate Kiskiminetas Township,Armstrong County,.PennsylVania. MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH OF PmNSYLVANIA 300.00· .175.00 ,..-- ·500.00 ,/ .27,364.45 ..459.63 $22l~325.l7 "." .$900.00 /' None