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OC1971-0706 - ESTATE OF JOHNSON
r L 3 -7/-7/J 0 -·J y ,.,. __ _ Johnson 1\ppliruttnn fnr Jrnbutr nf Ifill uf ................ ~.?.~.~~-~-... ~ .. : ..... q,.?.~~.?..?..~!. ..... ~(~/~ ..... ~.~ ..... ~ .. ~.1 / M•M-............................................. .late of ..... ?:Y..~.~.!.~ .... ~.~-~-~?..~.~.~ ..... ~.: ..... ?. .. : ..... ~.~ ..... '!:Y..:.~.~.~ .............. , Washington County, Pennsylvania deceased, and <&tant of fGttttrs mrstamtntary. REGISTER'S OFFICE, } WASHINGTON COUNTY, SS.: Before the Register of Wills of Washington County; personally appeared ............... ~~~-... ~.: ..... !!.9.~~§.9.~ ............................................................................................ who being duly sworn says that... .................... ~.Qe.~g?. .... g .. ~ ..... ~.Q~.~-~.Q~,. .... A/~/~ ..... ~.!.9..~ ..... ~9..~~.~~ ............ late resident of ........... ~Y..!?..th.~ ........................................ , Washington County, Pennsylvania, a citizen of.. ..... Y.~ ..... §~ ..... b..: .......................... died testate at.. ........... ~Y..!?..t.~.~ .. ! ..... g.~ .. ~ ..................................................... on the .. J.;J;:.Q .... day of.. ......... J..ll.J.Y. ....................... A. D. 19 .. ..7.1 .. at...~.! .. 7 .. ~.9. .... o'clock.:.~-7 ... m., age ...... .? .. ~ ........... leaving an estate of th~ estimated value of $ ...... 1J..D:'Js..n9..WP.: ..................... .. personality, 'and $ .......... '\J.nkU.QW.U. ......................... realty, said real estate being located in ................................................................ .. ................................................................................................................................................................................................................................................................ ........................... ( ................................................................................................................................................................................................................................. .. ................................................................................................................................................................................................................................................................ The decedent's legatees and devisees are as follows: NAME RELATIONSHIP RESIDENCE Anna R. Johnson Wife Avella Heights R. D. #3, Avella, Pa. Testator has ........ ~~-=~ .................... married and ........................... ~?. .......................................... children have been born since the execution of the will offered for probate. Petitioner prays ~at the paper writing filed herewith dat<d ... _ .. ~ ...... J.i..'±.~ ... _ ........... _. may be admitted to probate as the last Will and Testament of said decedent, and to grant Letters Testamen- tary thereon to., ............... ~~~ .... g.:: .... g:Q~~§.Q~ ........... ~ ............................................................................................. ,._ ................................ . whose postoffice address is ... _ .. !.\..Y.!t+.l~ .... !!.~J.S1!~ .. ...\lo.:.. ... l2.:_.:J.~ .... ~Y.!' .. \!.~.t.. .. ..!?.~~·····-····-···-··-··-··········- Sworn to and subscribed before me this .... £ ................ ; day o£..7"9-\!:!!.!Y ..... -.. ~-···········..A' D. 19 . ...2.!. ................ l.~ ................ ~ .................. .. -~~.J1., .. 1~:n:: ....................... .. . • '.'.' l ~ Register ••••••ooooou .. oooooouoooo••••••••••••••••oo .. oouo•••••••••~••••••••••-•••••••••••••••••••••ouoooooo•••• ~ ".) '-..} COMMONWEALTH OF PENNSYLVANIA, } SS . . . . . WASHINGTON COUNTY, d r · • • .. And now ....... g,~:1Y. ...... L .............................. , 19 ... ?..~ .. , comes ...... ~~~~ .... ~.~ .... !!.Q?.~@.Q~ ..................................................... .. who being duly sworn doth depose and: say that ....... :?.'h.~ ............. will well and truly administer the goods and chat- tels, rights and credits of ............................. J.Q.§l.~P.b ..... G.., ..... J.?-lm,~.QP..., .... ~/.~/!:: .. J ... : ..... ~ .. ~ ..... ~.~.~.~.?.:?.:~ ..... deceased, ' to the best of .. 'h.~E...... skill and judgment in strict compliance with the laws of tpis Commonwea~th, mind- .. ' / ful of the laws relating to inheritance taxes. . d Sworn and sub15cribed before me this ..... £: ...................... . day of~ ........................ J.:Y.J.Y. ........ ~ ............. A. D. 19.7 .. ! ... .. /~ ' . .................................................................................. ~ .......... . ~ '\) ~ kJ =· l~ ~. \'l ~ ~: {~ ~ . "'i "lt ("'\. <f!: ! ~ ~~ --i ~ · .Zl Q! "J 'S ~~'i ~ = si ~ ~ ... l':li~ -'i~ ' o~.q l'--.. :r1 !0 ~ '\.:) ~ '-., ""'>;. P-4'!J r:a ! • ~p. ~r : ! I i ~ ni ~. " ~ r-f Q}! :>! 4 r-ll ' ['! oi .....c I ~ r-1! ::I! ~i 1 "' d .rn ....: 0 "' v 2 ~ ~ ~ . ~ I zl Ol Cf.li ~~ ~! •: ~~ ~~ ~~ ~ 0 ~ Register ~r--~ Y.J ~~ ........................ . ............. ~~;a..-..... j.':w.l ... ~...... ........... . .. . .. ...................................................... ~ ......................................................... . IF :: ~ :;:: li); , ......... ;,"""' i'' '11 ll U L r: P t~ r r1 ~ 11.\ ,,, -. . •. II 'I , ,.,· ... \ ... , I v· ~.,.J'•:_ ~....., ~ '.,. .; :r ,~;,~·{·[If ro . : 0'1 r-1 t:fiN i .~~ 'U ~ r-1 • CO·r-1 CO E-t...::I::::IP-4 Cf.l III -IJ .. • co -IJ .r:: f'z.l s::~ I !>tcolo-1 M E-IQJ!o-1::::1 N ~S::t?,.Q ~ J.I.llo-1 00 1.() III 0 r-1 -IJ I ~ -IJ 0 -IJ r-1 0 -IJ r-1 ·r-1 00 Z~MP-4 N \ 0\ t •· ·--" ;.;./•--....... Lo 3 -II-7/J.~ .. O!nuuty nf lllaaqiugtnu, aa: Register's Office, _Q~_. .f!.A ... £.. ... ~ .. A. D. 19_;?_( Rose P. Eisenbeis ~ . . . Personally appeared ...... -----------················································································· one of the subscribing witnesses to --hC Jh the foregoing last will and testament of _____ .,I_Qs.e.p ...... a ....... o nso.n ...................................................... deceased, and on ·--~~~---·-··········· solemn ..... Q~.t.h ............ did say thaL ... ~~~---···············was present, and did see and hear ·---·--------~-?-~-~P.?-... ~--~----~~-~-~9~ ................ , Deceased, the testa t.or ............. therein named, sign, seal, publish and declare the same as and for ---------~-~-~---··················· last will and testament, and that at the doing thereof ·------~~------:. was of sound disposing mind, memory and understanding, to the best of the affiants' knowledge and belief. ············---~---···· and subscribed befo~e~resaid. ·························································-~---······· Register ~9 ·-" L3-7/~1!J~··· Q!nuuty nf llnnqiugtnu, nn. , July 8th. 71 REGISTER S OFFICE ................................................ A. D. 19 ....... . Personally appeared .. B.~.A.! .... ~.r.9.W.P. . .a •••. !!.r..~ .... g.nQ. .•. 1:.!~.!! .... ~mJ •. th~~n ......................................................................... . who, after being duly qualified according· to law, deposes and say that they are well acquainted with the handwriting Joseph c. Johnson . . . . . . . . . a of ····---·························-··,······-·····························-·················································-···························· Deceased, Testator to the foregom., Will dated ........... ~~.P..t.~m9.~.r ... J.~1.§ ...... , .............................. : ............................................... 19 .•...... ____ , and that. the signature of said ····---~-C?..~.~.:P~ ... 9..~ .... ~9.~.~.9.~ ................................................................... xoo:me}lm::~llW:R~l:.t is in his QrBr own proper handwriting, as they, the affiants, verily believe. one of is Also, that the subscribing witnesses aJre not riow within this jurisdiction. Sworn . ·······································-··········--···················· and. subscnbed he day and ye~_oresaid. ~~ ~~ }1- ...... l., ~ lfj •, .. ,_, ' i ~·il· ;·;\. I ;f mM .. .''" -~· ,}-; . • !, .._a) f !. \ ~ ~·~·.L~"' .··; ~1,$ c .. L3-7/-70t WILL OF JOSEPH C. JOHNSON And now July 8, 1971, it being adjudged.that said Will has beea proved, it is hereby admitted to probate andordered to be recorded and Lette~s ~estamentary are issued to Anna R. J'ohnson in said Testament named who was duly qualified. Russell Marino, Register ' WILL. BOOE 112· PAGE 244 ~~:-" ,, --· :.: · .. ~ ............ _ . --~-:..~;; .... > :.:.. ~ __ . -. .;·. ~~~·;· -·_.;··:.~ .. -~-· ~~tf;t.;,c .. ~~-:\i~~:-~1~).:_ ~:~;-~.~:~~-.-.:!..::.:~A·_, ...... :,., --~ ._ ··:\:~'"::..-.5~-?1.~1•;-~-'~ ~ .. _:~<-1L~:>. -~·. ;;::~~"":t1~}~~~-:;: >::;_;,;·.;i.r ... L{ ~-,. L . --, i I LAST WILL AND TESTAMENT· OF ------------- JOSEPH C. JOHNSON I, Joseph C. Johnson, of Avella, Washington.County, Pennsylvania, being of sound mind and memory do hereby make, publish and declar~ this to be my Last Will and Testament, hereby revoking all other Wills by me heretofore made. FIRST: I direct that all my just debts and. funeral expenses be paid as soon as conveniently may be after my decease. SECOND: I give devise and bequeath all my estate, Real, personal and mixed, to my beloved wife Anna R. Johnson, her heirs and assigns forever. I do hereby make, constitute and appoint my wife Anna R. Johnson, to be executrix of this my Last Will and Testament. In Witness whereof I, the said Joseph C. Johnson, have hereunto subscribed my name and affixed my seal the ______ _ day of September, 1946. J Signed, sealed, published and declared by the above named Joseph c. Johnson, as and for his Last Will and Testament in the presence of us who have hereunto subscribed our names at his request as witnesses thereunto in the presence of said testator and of each other. (SEAL) ~~-7/-7ae, 1\ffi~autt ®f 1£xrrutnr ®r 1\~mtutatratnr ~tatr nf Jruu.ayluattia } C!tnuuty nf llas~an .a.a: Personanff\~f~~~~~: the undersigned authority, a ----~-/?..~n and for said County and State, appeared ---------~E:?. .. ~~--}~g!l:_~_<?-~------------------------------------------------.. who, being duly sworn according to law, deposes and says that she is the executor or administrator of the es- tate of -----x-~---7-!x<?-~-~l?!: ___ g_. ___ ~_<?_h'!!:~_<?E: ______________ deceased, that the foregoing schedules constitute a .t:\ K .t:\ J. C. Johnson J h c J h complete inventory and appraisement of the real and personal estate of -----~-~-~-P. _______ ! _____ ~---~?,.~g ____ , 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 A;J-in~:r. d Sfworn ;;:;::_,s.cribed be 1 f 9 ore 1m~t.his ..... ../..~ ............ } ... .C.~ .. lit.f. -~.················ ....... : .................. . ay 0 ·· .. :··:······'·~ .. ·g-··(j_·· .. ··· ............ _..... Execu or-Atim:inir.stzatw .. f.~···············~··········' ADDITIONAL INSTRUCTIONS 1. An inventory must be filed within three months after appointment of personal representative. 2. A supplemental inventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Oopies and 2 RCRI-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 Juurutnry aub 1\pprai.armrut of the goods and chattels, rights and credits which were of ...... -1.9:~.e.ph ... c .•... Johnson····A/K/A. ................ .late of ...... AY.~J~.~ ............................................................. . · J. C. Johnson Washington Co;tnty, Pa., taken and made in conformity with the above affidavit. DOLLARS CENTS One Acre Plot -Vacant Land, located in Morris Township, Washington County, Pennsylvania. Decedent took title December 14, 1948. Recorded in Office of Recorder of Deeds, Washington County, June 28, 1949. Volume 757, Page 294 Assessed Valuation $150.00. This land yields no income. 600 00 I 21 shares of Capital Stock of Penn Ohio Transport Co., of New Philadelphia, Ohio 21,189 00 v 21 shares of Capital Stock of Penn Ohio Coal Co., of New Philadelphia, Ohio 12,942 00 v 420 shares of Capital Stock of Cross Creek Coal Company of New Philadelphia, Ohio @ $476 per share U.S. Treasury 2 1/2% bonds of 1967-72, dated 11-15-45 due 12-15-72 in the face amount of $1,000 Interest Coupons attached to bonds listed above Cash -Checking-The Ohio Savings & Trust Co., New Philadelphia,Ohio Cash -Checking-The Peoples National Bank & Trust Co., Dover, Ohio National Savings Certificate #125941 of The Peoples National Bank & Trust Co., of Dover, Ohio, dated 7-10-70 in the amount of $20,000. Interest 5.75% 200,000 oo.l 960 00" 63 00" 7,559 00" 10,431 00" 20,000 00 ,{ National Savings Certificate #1606 of The National Bank of Dover, Dover, Ohio, dated 3-19-64 in the amount of $10,000. Interest 4% · 10,000 00 / National Savings Certificate #290 of The National Bank of Dover, DoveTI Ohio dated 3-3-62 1in the amount of $10,000. Interest 4% · 10,000 00 ..f National Savings Certificate #1040 of The National Bank of Dover, Dover, Ohio, dated 3-1-63 in the amount of $10,000. Interest 4% 10,000 00 j National Savings Certificate #1321 of The National Bank of Dover, Dover, Ohio, dated 10-10-63 in the amount of $10,000. Interest 4% 10,000 00 J Note from Cross Creek Coal Co., dated May 31, 1965, bearing interest (6%) in the face amount of $24,542.04 24,542 oo/ J I 'I .. ~. ,. . (. Inventory and Appraisement IN THE EST ATE OF JOSEPH C. JOHNSON A/K/A J. C. JOHNSON ················································································ Filed ~ :-J .:t> f";j ;T1 (/) C) c:: ---"''"· . ...::,... ..... -(f) ..:-,-, z ._......: p-: -.f- .....:; z ..... ..... ;::--. {:; :;..,._ ... J u := ::<:: ?>' (.r; ~..--::;:. 19 ... : ....... . --t........__, ---.. :r .. ----a-"\ ; :~ --~ ---=- NORBERT F. STANNY Attorney at Law 3101 Grant Building Pittsburgh, Pa. 15219 [\~~~~)II ~~y\9· INVENTORY AND APPRAISEMENT (CONTINUED) ' Gas and Oil Leasehold (Dague well) Washington County, Deed Book 722, Page 164 Gas and Oil Leasehold (Campsey well) Washington County, Deed Book 1068, Page 561 Gas and Oil Leasehold (Wolfe well) Washington County, Deed Book 720, Page 431 Gas and Oil Leasehold (Hayes well) Washington County, Deed Book 740, Page 421 Gas and Oil Leas.ehold (Robert Knox .well) Washington County, Deed Book 924, Page 514 Gas and Oil Leasehold (Thompson well) Washington County, Deed Book 1191, Page 377 Gas and Oil Leasehold (Grimes well) Washington County, Deed Book 1218, Page 468 Gas and Oil Leasehold (Donaldson well) Washington County, Deed Book 1323, Page 760 Oil well equipment -Used Sputter Oil and gas well pipe and supplies One Man's Diamond Ring Man's Round Silver Cuff Links International Truck -1955 Due from Utility Companies and from individual farm meter accounts for gas furnished Salary due from Penn Ohio Transport Co~ New Philadelphia, Ohio Interest in Hogue and Sheridan Leases Interests in various oil and gas wells in Ohio; royalties paid by East Ohio Gas Co., Cleveland, Ohio Checks on hand July 3, 1971 which were deposited in Executor's ehecking account, Pittsburgh National Bank on July 7 and July 10, 1971 1971 Cadillac Coupe DeVille TOTAL 100.00 ..; 2,000.00 J 8,500.00 12,000.00 ~,000.00 1, 000.00 J 1,000.00 2,500.00' 1,000.00 I 8,5oo.ool 25.00., 1oo.ooJ 1' 922.00 ./ 4, 900.00.,! 125.00 .I . ~ j 3 '000. 00 -n~;:: .... ~ ~.,.A. 'I. .t• 4 3,039.00 ;J_:Jt,NI 5,200.00 .,/ $ 397,597.00 r .. ~· ,,~ &,3-7/-7tJ.fo i\ffibauit ®f fxrrutnr ®r i\~ministratnr ) tJtatr of Jrnnaylnania, ~ as: · . C!Lnunty of~ \ , . · P all b f h d · d h · · Notarv Pub lie . · d f 'd erson y e ore me, t e un ers1gne aut or1ty, a ........................... ~o ................................................. ; ..... m an or sai. County and State, appeared .................. ~P:~ ... K~ .... J.Qh!H?.QP.:., ........................................................................ who, being duly sworn according· to law, deposes and says that s he i~he -executor <X~x of the estate of J.Q.§.!~d?.b ... ~., .... J.9.b.P.:!?.9.P:., .. .AJKJA. . .J..~ .. ; .. ~.~ .... J..Qh!H!Q:9-.............. deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ........ .J.Q.§.~.P..b.. ... ~ .. ~ .... .J.Q.hP.:~.Q.P.-.................... , 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 ~ ca:_ item made by the above named Executor :lttdm~:K s i! s d b 'b d b f h. 11th l & "'D.~~~t worn an su scrz e e ore me t zs ....................... . ift~day ~ .§.~P..~~~h.~.!: .... ~ ......... l9 .. E.:. ~.l?..,.1.~~--····_:' ~~iG" ....... ~ ................ ~...... ~ a:< e "' ADDITIONAL INSTRUCTIONS 0 ... ~ = .. c.S 1:' ... -a 1 An inventory must be filed within three months after appointment of personal representative. ~ f 1 2: A supplemental inventory must be filed within thirty days of discovery of additional assets. ;:;a: 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 . Sl!TPPLEMENT.A.I3Jttnttttnry attb "pprai.atmtttt of the goods and chattels, rights and credits which . 'wei:e.;'· of ... :.;._..J.~l?.!?.P.b. ... ~.t ••.• J.Qb.J1.1?.QJ1 ......................................... 1ate of ............ b:Y.~.!J~ ...................................................................... .. · Washi~gton County, Pa., taken and made in conformity with the abo'Ve affida'Vit. • .I' • .... :.,., 63-71-706 DOLLARS CENTS This Supplemental ·Inventory is being filed in order to reflect a dele:~.£on, revisions. and additions to the Inventory filed on ~y 16, 19 2 Total per Inventory as filed Less erroneous inclusion of Certificate of Deposit - Na~~onal Savings Certificate #125941 of The Peoples National Bank & Trust Co. of Dover, Ohio, dated 7-10-70 in the-~ount of $20,000.00. The Certificate when issued on 7-10-70 was made pay- · able to Joseph C. Johnson or upon his death to his beneficiary, Anna R. Johnson. This Certificate is excluded because it is a non-probate item $20~000.00 Revision of values of the following Gas and Oil Leaseholds as reported in Inventory of May 16, 1972 in order to reflect proper values: Gas and Oil Leasehold (Hayes Well) reduced from $8,500 to $7,500 Gas and Oil Leasehold (Robert Knox Well) reduced from $12,000 to $8,300 Gas and Oil Leasehold (Thompson Well) reduced from $3,000 to $1,000 Gas and Oil Leasehold (Donaldson Well) eliminated entirely because drilling was abandoned and well never went into production Oil Well Equipment -Used Spudder reduced from $2,500 to $1,500 Total Reductions Add: Increases as shown on following page 1,000.00 3,700.00 2,000.00 1,ooo.oo 1.ooo.oo TOTAL OF INVENTORY AS REVISED $ 397,597 00 28.700 00 368,897 00 3.525.79 $ 372.422 79 ·' ,. ;.I • f I( .. ' " .... SUPPLEMENTAL Inventory and Appraisement IN THE EST ATE OF JOSEPH C. JOHNSON A/K/A J. C. JOHNSON ....................................................................................................... Or~ gin~)F.Ut1{ .. : ......... r1fi:Y. ... .!.§ .................................. , 19.?..~ .... . .. p c:i ., (a, 0 (J ~9 ,·; ' . \ :"\- ~ . Add: SUPPLEMENTAL INVENTORY AND APPRAISEMENT (continued) In the Inventory as filed, there appears the sum of $3,000.00 representing the value of "Interests in various oil and gas wells in Ohio; royalties paid by East Ohio Gas Co.; Cleveland, Ohio." The value of $3,000.00 is now being increased to $6,000.00 and the following description replaces that appearing in the original Inventory. Increase of $ 3,000.00 Royalty interest in various Oil and Gas Wells located on the following land in the State of Ohio: 79 158 41.15 69.46 36 3.21 8.06 22.84 .05 29.41 5.10 45.55 1.23 96.31 .05 38.16 30.73 .51 19.95 20.21 23 17 31.25 15.5 32.39 Acres, II II II !I II II II II II II II II II II II II II II II II II II II II Lot 32, Goshen Township Section 10, Warwick Township Lot 33, Goshen Township Lots 38, 41 & 17, Goshen Township Lots 39 & 40, Goshen Township Lot 12, York Township Lot 21, 11 " Lot 11, 11 11 Lot 21, 11 11 Lot 4, Warwick Township Warwick Township Section 11, Warwick Township Lot 6, Warwick Township Lot·s, 11 11 II II Lot 6, 11 11 Lots 3 & 4, Warwick Township Lot 3,-Warwick Township Lot 4, 11 11 Section 10, Warwick Township II II II II II II II II II tl II II II II Lot 4, " II Increase in Checks on Hand July 3, 1971, which were deposited in Executor's checking account, Pittsburgh National Bank on July 7 and July 10, 1971, from $3,039.00 as originally reported to $3,264.79 Increase of Gas and Oil Leasehold (Wolfe Well) increased from $1,400.00 to $1,700.00 Total Increases 225.79 300.00 $3,525.79 ... ~ ~ -,1 ~ i~ • ~ =E;tJ ·"'*"«~ N ;:4 >m:o (I)~C:: ·~ ~ :I: -(/' ~·~ -(/'J (1, ' Z4m -'= ~ ~ r;:, m r-'S!il 4::0r-~ ~ ~· 0 -,.. C; ... ,.. ~ w 6'-. ... _ _, .t.w 0 :1i ~-. 0 . ';);;j ~ --~ -r-% ""tJ·r-·g ?> (/) • @' N ), ' .. Washington County Reports Washington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. S, paragraphs ( S) and ( 25). COUNTY OF WASHINGTON} 88. 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 officirul legal periodical for said Washington County, published weekly having its place of business at Washington, Washington County, Pennsylvania, and is acting as its agent in this behalf; that the said WASHINGTON COUNTY REPORTS was established on March 31, 1920, and was designated as the official legal publication for Washington County, Pennsylvania, by order of the several courts of said County, dated November 11, 1920; that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly as printed or published, which appeared in the said legal periodical in its regular issues on the following dates: .................. J.u.l..y. ... ..1.5 .. , .... 2.2 .. ,. .... 2.9. .•.... ..1.9.Z.l ............. . that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the 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. • • • • • • • • • • • • • • • • • JOHNSON, JOSEPH . C., a/k/a J. C. JOHNSQN, O:ec'd. . .Late.of Avella, Washington..:County, Penna. Executrix: Anna R. Johnson, Avella Heights, R. .D. 3, Avella, Pa .. AttorneY: Norbert F. Stanny. 3101 Crant Bldg., Pittsburgh, Pa. 15219 :!':•:..":." of thm ""idavit M to tho if-' ~d 'hu•ct~@ pub!k.Won ------~----------'-~ ditor . · ......... ?.~.~~ .. day of ........................... ~.!:!.~.Y. ............. , 19 .. .?...~ .. : .... . ~-,v.;~ ' JOSEPlliNE T. SCIAMANNA Notary Public, Washington, Washington Co. My Commission Expires July 1, 1974 / ----------------------------:---------------------------------- Observer -Reporter WASHINGTON, PENNSYLVANIA PROOF_ OF PUBLICATION In compliance with the News.paper Advertising Act of 16 May, 1929, P. L. 1784, as amended. Commof!wealth of Pennsylvania, County of Washington, SS: .........•.. Personally appear·ed before me, a Notary Public in and for said County and State, ....... Richar.d ... S. ....... Cowan ................ , who being duly S•WOrn according to law, deposes and says that he is the .Yic.e~P.'X:.e.s.ict.e.n.t of the Obs•erver Publishing Company, a Benns.ylvania corpooration, and its agent in this behalf; that the said Company is• the owner and publisher of the Observer-Reporter, succ•essor to The Washington Observer, established Septembe•r 18, 1871, and The Washington Reporter, established August 15, 1808, a daily newsrpap'e.r of general circulation, printed and published and having its place of busines•s at Washington, Washington County, Pennsyl- vania, where it or its predecessors have been established and published co·ntinuousiy for more than six months• prior to the publication of the notice hereto at:tached; tha;t 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 in the Obs•erver-Reporter in its regular editions on the following drate or dates; .......................................... .. .................................. July. .... l.3.., ..... 2Q .... ~P..9. .... ~.7...1 .... J:.9..7.J .............................. .. that neith~ true affiant nor the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the aUe.ga- !;~'",~!. thia affidavit a. to tha ti~a, pla~~z:::;: Sworn to and Estate Notices ·~ .. L\~ Washington County Reports The Register of WiHs has granted letters, testamentary or of administration, in the following estates. Notice is hereby ··"' Washington, Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16, 1929, P. L. 1784 Sec. S, paragraphs (S) and (25). COUNTY OF WASHINGTON.} , S8 STATE OF PENNSYLVANIA • . Personally appeared before me, ~ Notary Public in and for said County and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes and says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiail legal periodical for said Washington County, published weekly having its place of business at Washington, Washington County, Pennsylvania, and is acting as its agent in this behalf; that the said WASHINGTON COUNTY REPORTS. was established on March 31, 1920, and was designated as the official legal publication for Washington County, Pennsylvania, by order of the several courts of said County, dated November 11, 1920; that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly ·as printed or published, Which appeared in the said legal periodical in its regular issues on the following dates: .................. J . .u..l.y. ... ..1.5 .. , .... 2.2 .. ~ .... 2.9. ...... J.9.Z.l. ............ . .................................................................................................. ~ ........ . ......... ?..~:~h .. day of ........................... ~.~.~.Y. ............. , 19 ... n .. : .... . ~-~~ JOSEPHINE T. SCIAMANNA . Notary Public, Washington, Washington Co. I My Commission Expires July 1, 1974 .~ ·:.. ... -- given to all persons indebted thereto to make paynient without delay and to those having claims or demands to present • them for settlement to the Executors or Administrators or their Attorneys. • • • • • • • • • • • • • • • • • . . ·-.···--·· .. . ·. .. JOHNSON, JOSEPH C., a/k/a J. C. JOHNSON, Dec'd . . Late. of Avella, Washington-County, , Penna. Executrix: Anna R. Johnson, Avella Heights, R. D. 3, Avella, Pa .. Attorney: Norbert F. Stanny. 3101 Grant Bldg., Pittsburgh; Pa. 16219 l I / Observer -Reporter WASHINGTON, PENNSYLVANIA PROOF OF PUBLICATION In compliance with the News.paper Advertising Act of 16 May, 1929, P. L. 1784, as amended. Commonwealth of Pennsylvania, County of Washington, SS: ........... . Personally appear·ed before me, a Notary Public in and for said County and State, ....... Richar.d ... S. ....... Cowan ................ , who being duly s•worn according to law, deposes and says that he is the .V.ic.e::-:P.r.e.s.id.e.n~ of the Observer Publishing Company, a Benns.ylvania corporation, and its agent in this behalf; that the said Company is. the owner and publisher of the Observer-Reporter, succ•essor to The Washington Obs·erver, 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 continuous'iy for more than six months• prior to the publication of the notice hereto attached; thrut the pr.inted notice or advertisement hereto attached is a ·copy of an official advertisement, official notice, legal notice or legal advertis-ement, exactly as printed or published iil the Obsterver-Reporter in its regular editions on the following date or dates; ........................................... . .................................. July. .... 1.3 .. , ..... 20 .... ~P.9 .... ~.7..t .... l9.7J. .............................. .. that neith~ th!e affiant nor the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the aUega- tions of this affidavit as to the time, place and character J publication are true. __ ----... _ ... 12~/1-·-~ Sworn to and .· ) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 63-71-706 • ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED FIRST AND FINAL ACCOUNT OF ANNA R. JOHNSON, EXECUTRIX June 1, 1973 SUMMARY SCHEDULE "A" PRINCIPAL-PERSONALTY Receipts Page 4 $ 381,006.31 Disbursements Page 8 1112149.02 Balance $ 269,857.29 SCHEDULE "B" INCOME-PERSONALTY Receipts Page 9 $ 99,442.81 Disbursements Page 10 242403.08 Balance 75,039.73 SCHEDULE "C" PRINCIPAL-REALTY Receipts Page 11 $ 1,801.00 Transferred to Principal-Personalty 12 801.00 000 NET BALANCE ~ 34~, 897.02 The balance consists of the following: PRINCIPAL-PERSONALTY One Man's Diamond Ring $ 8,500.00 Man's Round Silver Cuff Links 25.00 1971 Cadillac Coupe DeVille 5 2200.00 FORWARD $ 13,725.00 ·" ' .· ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON BROUGHT FORWARD Stocks: Penn Ohio Transport Co., New Philadelphia, Ohio, 21 shares Capital Stock Penn Ohio Coal Co., New Philadelphia, Ohio, 21 shares Capital Stock Cross Creek Coal Co., New Philadelphia, Ohio, 420 shares Capital Stock Note from Cross Creek Coal Co., dated May 31, 1965, bearing interest (6%) in the face amount of $24,542.04 Note from Cross Creek Coal Co., dated August 14, 1972, bearing interest (6%) in the face amount of $20 0 000.00 Gas and Oil Leasehold (Dague Well) Washington County, Deed Book 722, Page 164 Gas and Oil Leasehold (Campsey Well) Washington County, Deed Book 1068,Page 561 Gas and Oil Leasehold (Wolfe Well) Washington Co~nty, Deed Book 720, Page 431 Gas and Oil Leasehold (Hayes Well) Washington County, Deed Book 740, Page 421 Gas and Oil Leasehold (Robert Knox Well) Washington County, Deed Book 924, Page 514 Gas and Oil Leasehold (Thompson Well) Washington County, Deed Book 119l,Page 377 Gas and Oil Leasehold (Grimes Well) Washington County, Deed Book 1218,Page 468 Interest in Hogue and Sheridan Leases Interest in various oil and gas wells in Ohio Loan to Arthur Huffman, Contractor, January 3, 1973 Cash in checking account -Pittsburgh National Bank, Grant Building, Pittsburgh, Pa. - 2 - $ 13,725 .oo 21,189.00 12,942.00 200,000.00 24,542.00 20,000.00 100.00 2,000.00 1,700.00 7,500.00 8,300.00 1,000.00 1,ooo.oo 125.00 7,000.00 112.00 23,662.02 $34~.89].02 .-------------.-.-------------------------------------------------- 1972 May 10 Dec. 28, 1972 July 10, 1971 .. ESTATE OF JOSEPH c. JOHNSON, A/K/A J. C. JOHNSON, DECEASED SCHEDULE rrArr PRINCIPAL-PERSONALTY Receipts Inventory filed and revised by Supplemental Inventory of September 12, 1972 Additional amounts due from Farm Meters July 4, 1971 Adjustment to cash in banks July 4, 1971 Increase in values resulting from examination by Internal Revenue Service of Federal Estate Tax Return as follows: Interest accrued as of date of death and paid thereafter (none shown in Inventory as filed) Increase to $3,000.00 in value of Oil Well Equipment -Used Spudder -shown as $1,500.00 on Supplemental Inventory as filed on September 12, 1972 Increase to $3,844.20 in value of Oil and Gas Well pipe and supplies -shown as $1~000.00 on Inventory as filed Gas Leasehold Interest -Donaldson Well, not shown in Inventory as filed Increase of $391.42 in amounts due from Utility Companies and others for gas furnished, shown as $1,922.00 in Inventory as filed Increase to $7,000.00 in value of "Interests in various Oil and Gas Wells in Ohio" shown on Supplemental Inventory of September 12, 1972 as $6,000.00 Increase to $1,801.00 in value of vacant land located in Morris Township, Washington, Pa. shown in Inventory as filed a.s $600.00 Gain on Sale of Assets Proceeds from redemption of u. s. Treasury 2 1/2% Bonds of 1967-72 Carrying value Loss or Reduction in Conversion of Assets Carrying value of salary due Decedent from Penn Ohio Transport Co. Amount received after withholding Federal Income and Social Security Tax FORWARD - 3 - $ ' • 71 (1.03) 2J016.52 1,500.00 2,844.20 . 1, ooo. 00 . 391.42 1, ooo. 00 - 1,201.00 1,000.00 960.00 4,900.00 3,490.70 $ 372,422.79 ·-9.952.82 382),375.61 40.00 ( 1,409.30) $ 381., 009.31 1972 March 6 ,. ESTATE OF JOSEPH c. JOHNSON, A/K/A J. c. JOHNSON, DECEASED BROUGHT FORWARD Conversion of Assets Without Gain or Loss Proceeds redemption of National Savings Certificate #290 of The National Bank of Dover, Dover, Ohio dated 3-3-1962 $10,000.00 Carrying value 10,000.00 $ Proceeds redemption of National Savings Certificate #1040 of The National Bank of Dover, Dover, Ohio dated 3-1-1963 Carrying value $10,000.00 10.000.00 000.00 ooo.oo $ 381;oo6.31 --~---- Proceeds redemption of National Savings Certificate #1606 of The National Bank of Dover, Dover, Ohio dated 3-19-1964 Carrying value $10,000.00 10,000.00 ooo.oo October 27 September 5, ~ Otober 3 and November 13, 1972 December 28 January 24 1971 July 4, 1971 November 13, 1972 Proceeds redemption of National s'avings Certificate 411321 of The National Bank of Dover, Dover, Ohio dated 10-10-1963 Carrying value Proceeds from sale of Used Oil Well Equipment -Used Spudder, pipe and 10,000.00 10,000.00 supplies ~,844.20 Carrying values as revised Oil Well Equipment-Used Spudder $3,000.00 Oil and Gas Well pipe and supplies 3,844.20 6,844.20 Proceeds from redemption of Bond coupons Carrying value Proceeds from sale of 1955 International Truck Carrying value Collection of amounts due from Utility Companies and from Individual Farm Meter accounts for gas furnished Carrying value as revised by Internal Revenue Service Proceeds from interest accrued as of date of death and collected thereafter Carrying value set at 3,094.52 by Internal Revenue Service Proceeds from sale of Gas Leasehold Interest -Donaldson Well Carrying value set at $1,000.00 by Internal Revenue Service - 4 - 63.00 63.00 100.00 100.00 2,314.13 2,314.13 3,094.52 3,094.52 1,000.00 1,000.00 000.00 000.00 000.00 000.00 000.00 000.00 000.00 000.00 $ 3;81,006.31 1972 February 1 1971 September 27 27 27 27 October 2 November 6 1972 February 4 May 10 October 1973 April 1971 August October July 1972 July 15 20 20 18 30 19 19 21 23 2 30 19 ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED ~CHEDULE "A" PRINCIPAL-PERSONALTY Disbursements Family Exemption Anna.R. Johnson, Widow Administrative Expenses Register of Wills, Washington County: Probate of Will, grant of letters, short certificates $ Washington County Reports: Advertising grant of letters Observer Reporter: Advertising grant of letters Touche, Ross & Co: Accounting Services World Research Investment Digest: Advertising Sale of Gas and Oil Wells Virginia Dreibhold: Notary Fee Virginia Dreibhold: Notary Fee Virginia Dreibhold: Notary Fee Register of Wills, Washington County: Filing Inventory Julius Dael: Assisting Executrix N. Callaghan Stanny, Certified Public Accountant: Preparing 1971 Individual Income Tax Return 30.50 14.00 14.00 1,400.00 25.00 2.00 1.00 1.00 26.00 2,000.00 800.00 Norbert F. Stanny: Payment on account of legal fee 10,000.00 Register of Wills, Washington County: Filing Supplemental Inventory Norbert F. Stanny: Balance of legal fee Anna R. Johnson: Executor's fee Preferred Debts Ambulance and Chair Service Pittman Funeral Home: Funeral expenses Dr. Bernard Berman: Professional Services Washington Hospital -Balance due S. Whfte Sons: Grave Marker FORWARD - 5 - 7.00 10,000.00 5,000.00 20.00 5,690.80 102.52 .40 692.00 $ 1,500.00 29,320.50 6,505.72 $ 37,326.22 1971 July .. ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED 7 7 7 7 7 7 7 7 BROUGHT FORWARD Other Debts Washington Mould Machinery and Foundry Invoice of 6-30-71 -Gas Well Supplies C. Bennett Auto Supply Invoice of 6-14-71 -Gas Well Supplies Producers Industrial Supply Invoice of 6-18-71 -Gas Well Supplies Taylor's Texaco Invoice 6-2-71 to 6-28-71 -Gas Well Supplies MB.C. Auto Parts - Invoice 6-14-71 to 6-23-71 -Gas Well Supplies Pretorius Agency, Inc. -Insurance Fairmont Supply Co. Invoice of 7-1-71 -Gas Well Supplies Russell Bros. Invoice of 6-16-71 -Gas Well Supplies 7 Coen Oil Co. 7 7 7 7 7 8 8 8 15 15 15 15 26 Invoice 6-22-71 and 6-23-71 re Radio and Dehumidifier McGuffey School District -1971 Real Estate ~axes -Prosperity, Pa. Prestone Oil Co. Invoice of 6-19-71 -Gas Well Supplies Fairmont Supply Co. Invoice of 6-30-71 -Gas Well Supplies General Welding Supply Invoice of 6-30-71 -Gas Well Supplies Columbia Gas Co. -Personal Gas Bill -June Harry Thompson -Wages 6-1 to 6-15-71 Willis Shriver -Wages 6-1 to 6-15-71 Paul Post -Wages 6-1 to 6-15-71 Harry Thompson -Wages 6-16 to 6-30-71 Willis Shriver -Wages 6-16-to 6-30-71 Paul Post -Wages 6-16 to 6-30-71 Sprawls Hardware June invoice -Gas Well Supplies Bell Telephone Co. -June telephone bill FORWARD I - 6 - $ 12.60 1.00 14.30 51.85 7.55 57.00 8.00 11.00 171.72 9.00 100.00 9.48 4.20 6.78 143.60 156.64 195.90 140.98 112.18 193.05 18.34 30.32 $ 1,455.49 $ 37,326.22 $ 37,326.22 1971 July August Sept. Oct. Dec. 1972 Jan. Sept. 1971 Sept. 1972 March Sept. 26 26 26 27 27 2 2 21 20 20 21 21 2 2 2 2 31 10 20 27 10 20 ESTATE OF JOSEPH C. JOHNSON, A/K/A J. c. JOHNSON, DECEASED BROUGHT FORWARD Thomas Hayes -Royalty 6-30-71 to 12-31-71 Pa. Unemployment Compensation Fund 2nd Quarter Pa. Unemployment Compensation Tax Internal Revenue Service-Wages and F.I.C.A. Tax Sheriff, Wellsburg, West Virginia 1971 West Virginia Real Estate Tax Sheriff, Wellsburg, West Virginia 1971 West Virginia Real Estate Tax Pittsburgh National Bank Taxes withheld from employees Columbia Gas Co. -Personal Gas Bill -July Howard A. McMurray Invoice of 6-14-71 -Well expense Harry Thompson -Royalty 1-1-71 to 6-30-71 Dr. Robert Knox -Royalty 1-1-71 to 6-30~71 State Workmen's Compensation Fund Pa. Workmen's Compensation General Welding Supply July invoice -Well expense Donaldson Brothers -Rental -Gas Property Donald M. Campsey -Gas royalties relating to years 1969-1970 John Wolfe -Royalty 1-1-71 to 6-30-71 Avella Earned Income Tax Officer Earned Income Tax -First half of 1971 Victor Martinelli, Tax Collector 1971 Tax on Ohio Gas Wells Internal Revenue Service Federal Unemployment Tax prior to 7-3-71 Clyde and Dorothy Knox Back rental on leasehold Other Taxes Commonwealth of Pennsylvania: Payment on account of Pennsylvania Inheritance Tax: 12,000 5,000 3,000 FORWARD - 7 - $ 1,455.49 150.00 27.03 132.88 14.29 28.58 223.80 8.14 2.00 72.25 166.75 49.00 3.60 50.00 360.83 84.30 56.00 73.97 17.89 600.00 20,000.00 $ 20,000.00 $ 37,326.22 I 3,576.80 $ 40,903.02 .. ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED BROUGHT FORWARD $ 20,000.00 $ 40,903.02 1972 March 10 Internal Revenue Service -Federal Estate Tax 30,000.00 April 17 Internal Revenue Service -Federal Estate Tax 15,000.00 Sept. 11 Internal Revenue Service -Federal Estate Tax 52246.00 702246.00 s lll!l{t2.02 - 8 - ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED Julr4, 1971 to April 30, 1972 Do. Do. Do. Do. May 1, 1972 to SCHEDULE "B" INCOME-PERSONALTY Receipts Sales of Gas and Oil Royalties from Gas and Oil Leases Interest on Certificates of Deposit and Notes Dividend Distributions -Subchapter "S" Corporations Cross Creek Coal Co. New Philadelphia, Ohio Penn Ohio Coal Co. New Philadelphia, Ohio Refunds $21,105.35 5,267.09 April 30, 1973 Sales of Gas and Oil May Do. Royalties from Gas and Oil Leases Do. Interest on Certificates of Deposit, Bond Do. Do. Do. and Note Dividend Distributions -Subchapter "S" Corporations Cross Creek Coal Co. New Philadelphia, Ohio Penn Ohio Coal Co. New Philadelphia, Ohio Dividend -Penn Ohio Transport Co. New Philadelphia, Ohio $36,523.66 3,572.57 Refund Pa. Workmen's Compensation Insurance Sales of Gas and Oil in May, 1973 - 9 - $ 8,637.37 2,555.44 1,383.14 26,372.44 99.32 11,044.07 2,160.49 2,359.52 40,096.23 4,200.00 27.00 507.79 $ 99.442.81 July 4, 1971 to April 30, 1972 May 1, 1972 to April 30, 1973 May 25 ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED Wages SCHEDULE "B" INCOME-PERSONALTY Disbursements Royalties paid ·gas and oil wells Supplies and repairs Independent contractors Gas/oil truck and auto Telephone Payroll taxes \ Rental on Donaldson Gas Leasehold Property Safe deposit box rental Accounting services Miscellaneous Bank charges Royalties paid gas and oil wells Gas well supplies Independent contractors Telephone Real estate taxes Miscellaneous expenses Malcolm Morgan, Treasurer -January 1, 1972 Personal Property Tax -Washington County Federal Income Tax -Fiduciary Return July 4, 1971 to April 30, 1972 Norbert F. Stanny -Postage and telephone -10 - $ 63.00 515.66 55.66 3,808.50 371.97 438.33 31.32 50.00 21.50 400.00 334.55 1.21 $ 1,423.44 20.00 843.00 86.55 205.30 1,861.42 982.96 12,861.00 27.71 $ 6,091.70 18,311.38 $ 24,403.08 .. . ' ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED Disbursements Amount included in Principal-Personalty Account for distribution -11 - $ 1,801.00 Aft'idavit of Accountant and Bequest for Distribution-To be attached to accounts for Executors and Administrators (Original) • For Sale by Smith Bros. Co. Inc., Printers and Publishers 434-436 Boulevard of Ailles, Pittsburgh 19, Pa. AFFIDAVIT OF ACCOUNTANT COMMONWEALTH OF PENNSYLVANIA COUNTY OF ALLEGHENY } ss The above named Accountan~ being duly sworn according to law deposes and says that Letters ____ ~T~es~t~a=m~e~n~t~a~rv~------------------------- were granted to ____ ~An=n=a~R~·~J~o=hn=s~o~n~----------------------------------- and advertised more than six months prior to the filing hereof; that the disbursements shown in the account have been made to the parties entitled thereto and that the account as stated is true and correct as'------~sh~e~---------------verily believes. Sworn and subscribed before me this ______ J_r_d ____________ day of ----------------~J_u_ly~. ______ , 19~. ~~·~aMB;tstiii ~- h!U.5H ~ Cdntr. ,. Pittt~mtuflm bplm February 4, 1977 REQUEST FOR DISTRIBUTION 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. --· .,...~,... .. --~- PETITION SUR AUDIT Testate Form j ·' IN THE ORPHANS' COURT OF WASHINGTON COUNTY Estate of .... .:IQ.~~-~---~-~---~-~-Ji~~-~~---······························· .... ·················---~I.If.:l.~.-~ .. --_g_. __ }QH~~Q~---································ N 63-71-706 0 .................................................................. . Fiduciary ........ ~I).J? ... ~~--..I9..h~~9..~ ........................... . Deceased Date of Date of Decedent's death ..... }~-~Y.. .. ~.~---~-?.?.~ .......... -......................... Grant of Letters ....... ~!-:!-.~.Y. .. ~.~---~~?-~---····--,·---·--: ................ . This is the .......... :f.~n!'!.L ..................................................... 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 Date Election Place of; Under or Against will. (cross out one) Filed .......... ~.<?I-?-.~ __ JP.~-~----Record .... L ..... · ................ . Name of surviving spouse ......... ~~~~--~-~--~~P.-?..~_<??. .............................................................................. : ....... : ................ . List issue, where material: • > Did decedent marry after execution of will? (indicate) m. No. Any children born after execution of will? (indicate) ~ No·. If answer yes, name them .............................................................................................................. : ................. : ---------------------------------·----··------·---·-------------------------------------------------------------------------------------------------------------? ... _____ .. ________________ _ Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris Anna R. Johnson Wife 100% List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause: If partial intestacy, give facts: 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. No. None to be notified If any exception give cause: ............................................ .. File copy of Notice and date of mailing ........................................................................................................................................................ . Is estate subject to the filing of a Federal Estate Tax Return? ............... ~~-~---································································ Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $ ..... ?.~,}.Q~ .. -~~---·································· If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant ... :: .. fl .. :: ........ . Give Names and addresses of all unpaid creditors who are legally entitled to notice, tog.ether with the amounts of such claims; state whether they are admitted to be correct; and whether the claim is denied. 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: none Balance for distribution per account, Itemize any additional debits not shown by account: $ ..... ~.44.~.§9.?...-.Qf .......... . See Schedule Attached Total additional debits (Add) $.. .................................. 7. 57 6 .• 93 Itemize any additional credits not shown by account: 352,473.95 See Schedule Attached ~ .. - Total additional credits (Subtract) $ ................................... . 18.517.85 Balance for distribution $ ..... :u~.~.9..?.2 .•. JQ .......... . If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value); Balance for distribution (Schedule attached) Previously distrib~ted to Beneficiary (Receipt Attached) Total 99,825.10 234.131.00 $ 333,956.10 _ _:::;:____; ·---·----------------------------------------------------------- ESTATE OF JOSEPH C, JOHNSON, A/K/A J. C. JOHNSON, DECEASED Additional Debits Not Shown By Account 1973 July 31 Proceeds from the sale of junked truck August 20 Interest earned on loans to Cross Creek Coal Company, New Philadelphia, Ohio August 20 Distribution from Penn Ohio Coal Company, New Philadelphia, Ohio, of Subchapter "S" earnings to May 31, 1973 June 1 to September 5 Sales of gas and oil $ 75.00 2,672.52 1,905.09 2,924.32 $ 7.576.93 (&· '"'J ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON, DECEASED Additional Credits Not Shown By Account 1973 June 6 Malcolm Morgan, Washington County Treasurer Personal Property Tax applicable to Estate as of January 1, 1973 6 Internal Revenue Service 15 29 29 29 July 2 13 13 30 30 30 31 Aug. 13 Sept. 4 Sept. 4 4 Additional Federal Estate Tax and Interest Amount of check $ 8,728.00 Less: Excess payment 9-,.999.?0. This excess payment will be refunded directly to the sole legatee, Anna R. Johnson Victor E. Martinelli, Tuscarawas County Treasurer Real estate taxes on interest in Ohio Gas Wells Arthur L. Huffman -Independent Contractor Re Gas and Oil Wells Internal Revenue Service U.S. Fiduciary Income Tax Return of Estate for the fiscal year ended April 30, 1973 Pa. Department of Revenue Pa. Fiduciary Income Tax Return of Estate for the fiscai year ended April 30, 1973 Helen u. Raab -Notary Fee Cecil N. Brownlee -Reading farm meters Virginia Driebhold -Notary Fee Norbert F. Stanny -Reimbursement of Filing Fee in connection with filing First and Fin~~ Account Norbert F. Stanny-Reimbursement for telephone and postage expense Sheriff, Wellsburg, West Virginia Brooke County real estate tax Gas and Oil Royalties Paid Register of Wills of Washington County Final balance due on Pa. Inheritance Tax Norbert F. Stanny-Additional fee re services during period July 3, 1971 to September 5, 1973 in connec- tion with operating of gas and oil wells and other income-producing assets Norbert F. Stanny-Reimbursement for telephone and postage expense Virginia Driebhold -Notary Fee $ 674.65 3, 7:28.70 65.87 . 875.00 5,634.00 1,195.00 2.00 15.00 1.00 30.00 14.50 43.87 446.77 759.27 5,000.00 31.22 1.00 $18,517.85 rf I • I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION RE: ESTATE OF JOSEPH C. JOHNSON, A/K/A ) ) ) ) ) ) ) No. 63-71-706 J. C. JOHNSON Deceased PROPOSED SCHEDULE OF DISTRIBUTION TO: Anna R. Johnson -Sole Legatee ~· One Man's Diamond Ring Man's Round Silver Cuff Links 1971 Cadillac Coupe DeVille Note from Cross Creek Coal Co., dated May 31, 1965, bearing interest (6%) in the face amount of $24,542.04 Note from Cross Creek Coal Co., dated August 14, 1972, bearing interest (6%) in the face amount of $20,000.00 Gas and Oil Leasehold (Dague Well) Washington County, Deed Book 722, Page 164 Gas and Oil Leasehold (Campsey Well) Washington County, Deed Book 1068, Page 561 Gas and Oil Leasehold (Wolfe Well) Washington County, Deed Book 720, Page 431 Gas and Oil Leasehold (Hayes Well) Washington County, Deed Book 740, Page 421 Gas and Oil Leasehold (Robert Knox Well) Washington County, Deed Book 924, Page 514 Gas and Oil Leasehold (Thompson Well) Washington County, Deed Book 1191, Page 377 Gas and Oil Leasehold (Grimes Well) Washington County, Deed Book 1218, Page 468 Gas and Oil Leases in the State of Ohio East Ohio Gas Company, Cleveland, Ohio Wells located in Tuscarawas County, Ohio, as follows: #3995 Gas Well -Johnson & Utz #1 #3996 Gas Well -Johnson & Utz #2 #4676 Gas Well -Johnson J & A Etal #Al #4677 Gas Well -Johnson J & A Etal #Bl #4777 Gas Well -Lichti R.H. & Sara L. Comm. #1 #4234 Gas Well -Cross Creek Coal Co. C 1 #4281 Gas Well -Cross Creek Coal Co. A 2 #4169 Gas Well -Cross Creek Coal Co. B 1 #2491 Oil Well -Johnson J and A #Al #2492 Oil Well -Johnson J and A #Bl Mutual Oil and Gas Company, Akron, Ohio Gas Well -Tschudy Well $ 1,044 937 917 1,621 274 321 76 596 76 598 540 $ 7.000 $ 8,500.00 25.00 5,200.00 24,542.00 20,000.00 100.00 2,000.00 1,700.00 7,500.00 8,300.00 1,000.00 1,000.00 7,000.00 PROPOSED SCHEDULE OF DISTRIBUTION (CONTINUED) Interest in Hogue and Sheridan Leases $ 125.00 Refund of excess Federal Estate Tax paid to Internal Revenu·e. Service on June 6, 1973. The Internal Revenue Service has formally advised the Estate that this amount will be refunded 4,999.30 Cash -Checking Account -Pittsburgh .National Bank Grant Building Branch Pittsburgh, Pa. 15219 7,833.80 $ 99.825.10 .. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA RE: ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON Deceased ORPHANS' COURT DIVISION ) ) ) ) ) ) . ) ELECTION TO TAKE IN KIND No. 63-71-706 I, Anna R. Johnson, sole beneficiary and legatee of the above Estate, do hereby stipulate and agree to take in kind the following items constituting principal- personalty and income-personalty to which I am entitled as sole legatee under the Last Will and Testament of Joseph C. Johnson, Deceased: Cash -Checking Account -Pittsburgh National Bank Grant Building Branch, Pittsburgh, Pa. One Man's Diamond Ring Man's Round Silver Cuff Links 1971 Cadillac Coupe DeVille Note from Cross Creek Coal Co., dated May 31, 1965, bearing interest (6%) in the face amount of $24,542.04 Note from Cross Creek Coal Co., dated August 14,1972, bearing interest (6%) in the face amount of $20,000.00 Gas and Oil Leasehold (Dague Well) Washington County, Deed Book 722, Page 164 Gas and Oil Leasehold (Campsey Well) Washington County, Deed Book 1068, Page 561 Gas and Oil Leasehold (Wolfe Well) Washington County, Deed Book 720, Page 431 Gas and Oil Leasehold (Hayes Well) Washington County, Deed Book 740, Page 421 Gas and Oil Leasehold (Robert Knox Well) Washington County, Deed Book 924, Page 514 Gas and Oil Leasehold (Thompson Well) Washington County, Deed Book 1191, Page 377 Gas and Oil Leasehold (Grimes Well) Washington County, Deed Book 1218, Page 468 $ 7,833.80 8,500.00 25.00 5,200.00 24,542.00 20,000.00 100.00 2,000.00 1,700.00 7,500.00 8,300.00 1,000.00 1,000.00 ELECTION TO TAKE IN KIND (CONTINUED) Gas and Oil Leases in the State of Ohio East Ohio Gas Company, Cleveland, Ohio Wells located in Tuscarawas County, Ohio, as follows: #3995 Gas Well -Johnson & Utz #1 $ 1,044 937 917 1,621 274 321 76 #3996 Gas Well -Johnson & Utz #2 #4676 Gas Well -Johnson J & A Etal #Al #4677 Gas Well -Johnson J & A Etal #B2 #4777 Gas Well -Lichti R.H. & Sara L. Comm. #1 #4234 Gas Well -Cross Creek Coal Co. C 1 #4281 Gas Well -Cross Creek Coal Co. A 2 #4169 Gas Well -Cross Creek Coal Co. B 1 #2491 Oil Well -Johnson J and A #Al #2492 Oil Well -Johnson J and A #Bl Mutual Oil and Gas Company, Akron, Ohio 596 76 598 Gas Well -Tschudy Well 540 $ 7,000 $ 7,000.00 Interest in Hogue and Sheridan Leases 125.00 Refund of excess Federal Estate Tax paid to Internal Revenue Service on June 6, 1973. The Internal Revenue Service has formally advised the Estate that this amount will be refunded 4,999.30 $ 99,825.10 ---.:Sf:='~·~·.;;.__~<"_:_( --~-' Lf-!-7 _) ---' 1973 - 2 - , I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION RE: ESTATE OF JOSEPH C. JOHNSON, A/K/A J. C. JOHNSON Deceased ) ) ) ) ) ) ) DISTRIBUTIONS No. 63-71-706 I, Anna R. Johnson, sole legatee and beneficiary under the Last Will of Joseph C. Johnson, Deceased, do hereby acknowledge the receipt of the following items prior to the filing of this Petition for Distribution: Principal -Personalty Stocks: Penn Ohio Transport Co., New Philadelphia, Ohio, 21 shares Capital Stock · Penn Ohio Coal Co., New Philadelphia, Ohio, 21 shares Capital Stock Otoss Creek Coal Co., New Philadelphia, Ohio, 420 shares Capital Stock __;:::;;;::::_:~~~=~[_, 1973 Anna R. John n Sole Legatee $ 21,189.00 12,942.00 200,000.00 $ 234.131.00 .. • If Family Exemption claimed by Petition, give place of Record: ............ ---··----·-·----------------------·-··-··-·-···---------·····-···------ If Family Exemption is claimed at audit, give name, relationship and basis for Claim: ............................................... . List any advancement or distribution on account that has been made, and nature and amount of same: 21 Shares Capital Stock of Penn Ohio Transport Co. New Philadelphia, Ohio $ 21,189.00 21 Shares Capital Stock of Penn Ohio Coal Co. New Philadelphia, Ohio 12,942.00 420 Shares Capital Stock of Cross Creek Coal Co. . -. New Philadelphia, Ohio 200,000.00 Total $ 234.131.00 Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: See "Proposed Schedule of Distributions" and also "E lee t ion to Take in Kind". Allegheny COUNTY OF ~"f~ SS: COMMONWEALTH OF PENNSYLVANIA The above named Fiduciary or representative thereof, being dufy __________ f?!i.9.~-~------------------doth depose and say that the facts set forth in the foregoing petition are true to the best oL ........ he.t: ............... knowledge and belief. ---~~g_;-_~----------··---·--------·-···--···-to and subscribed before And your petitioner will ever pray, etc. ~e th;s ..... ~_t_l_> _____ :day of ______ s_~R,~!'!P.~!:~----~-19 n.... -~-;::(l __ _.l~--------------------------- Signature of Officer ... ~~-----------------~ d Title of Officer .......... ~.--f!.~ . .' ...... . Office expires ................ J/.(_2./.?..7.----·-··-·-··-·------------·-· VIRGINIA C. DREIBHOLD, Notary Publle Pittsburgh, Allegheny County, Pa. · My Commission Expires J,pnuary 17, 1977. • • r ~ ! r ' I ' ... . f-·• • .. r• .I No . 63-71-706 Estate of ...... ~Q~~~J:J. .. ~.! __ ;rg~-~9-~-------·--------· A/K/A J. C. JOHNSON Deceased Fiduciary ...... ~-~-~--R. JOHNSON ------............ -.. ---.. --....... -....... -----....... ----- PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the following, in conformity with Court Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written praecipes of all Counsel in the case. 2. Copy of order appointing Guardian ad litem, if pertinent. 3. Copy of Order appointing Trustee ad litem, if pertinent. 4. Proof of service of above. 5. Letters Testamentary or Administration C. T. A or an attest copy of Will. 6. Copy of inventory and appraisement. 7. Proof of advertisement of grant of letters if not filed with account. 8. Certificate of liens in case any of the funds for distribution are from judicial v s_ole of real estate. · 9. Signed and itemized elections if any distribution in kind. 10. Copy of Federal Estate Tax return if es- tate is subject thereto. NORBERT F. STANNY 3101 Grant Building Pittsburgh~ Pa. 15219 ---------------------.4J.:?. ....... !3J .. ':'_~A~-~------·-·----------------· Attorney ~2 · "Vd ''08 NO.LDN\HSVM S lllf1\ :1 0 H 31 S I Q 3 B o t~ \ 'cl··.t ;!{ -ll -::1 s s n H t;. +t Ud S I t\Ot4 t L, .:n_, __ i' u:J \~:.. • . • ' • IN THE CO.LJBT OF COMMON PLEAS OF WASHINGT.ON COUNTY, PA. :ORPHANS' ·COURT DNISION INRE: . ' Estate of No; 63-71-IZ06 JOSEPH C. 'JOHNSON, a/k/a J·. C. JOHNSON, ( ) ( ) ( ) . ( Deceased. ~ z < > .J >-. Ul ' z z Ill II. gBEFORE: 1- • CI ~ :z: Ul <· := ' .. . HEARING ON AUDIT .;THE HONORABLE PAUL.A~ SIMMONS, JUDGE of 'the said Court. . . -., ~ \. .. I • t .. / It t ' ~ ~ . ' .,, ', ~ .. ~APPEARANCES: •t. • NORBER1hi:' •. STANl:JY tEsquire, of Pittsburgh,. ~a .. , ~ · ·., :·repr~sen.ting .. .th~ Ac.countan.t~: ... , ·' ;~ ·~ . . . . ,~ .. .J < ~ . 0 :l "' ~TIME: " N Wednesday, Se~te~s.er 12{/~·973_·,.~~t 10:00 A.M., EDS'r ui a: Ill· 1-a: 0 ........ '\ ~ • ... !. ' , ... ~ . .... ~ .. ~ '': . ,·. 1\ • . -l ; , ~ t '; ~THE COURT: i ,The first case today. is the estate of Joseph C. ' a: 1-.• a: :l 0 u .J Johnson, also known as J. C. Johnson. · ' < u MR. STANNY: This is a petition of Anna R. Johnson, the ii: LL. 0 I executrix of the estate of Joseph C. Johnson. With respect to! ' this estate, all 'taxes have been' Pc;tid. There ar_: no claims· against the estate and all debts have been paid. THE COURT: Is th~re anything that requires adjudication by I the Court? MR. STANNY: . There are q.o questions.for adjudication. .. , ! , I II· ·" • • I t ' ' THE COURT: ' Would you_ have the ?-nnounce!Ilent made as to th estate of Joseph C. Johnson? MR. ZERMANI: . MR: .. TROVTMA N: (Audit Clerk) -I . ' , Your H:onor; I rec·eiv'e~·no response. '·In this-case, Judg~, we don't seem to have the ' ' Debts and-. Deductions .on file, .-. ~ ... l ' ~j ,· t ;f .r' of,. •·.•. ' . '' MR. STANNY: ~ They have been submitted. All the taxes have b en z < > ·.J )o Ul z paid. ~ THE COURT: D. Do we have anyone in the Courtroom interested z 0 ... C) z :t Ul < ~ in the estate of Joseph C. Johnson? ( NO RESPONSE ) ~ THE COURT: Hearing no. response, the au,dit of this account a: ... Ul 0 .J is ordered closed, subject to the submission. of the D~bts and o( 0 0 :l ., :t ... ,.. Ill Deduct ions ·form properly executed. (AUDIT CLOSED) .. ' -1 .. ~ I I!< .,.., ·: . J '-~ I b.ercby certify that the· llr'OCeedtqe.•nd 'tvtdencc'are coata. ~ . . .' '' ; • • . I ·~ ,' <' ·, . t • ' '< • , ' ::. -, , ;• : fuUyand accurately to the t10tee talt.en ~y.me on tbe beattaa 6f the alJove a: :l 8 cauae. and tbat the copy Ia a eorfitet wanacrtpt .of tbe·e4me • .J o( 0 ii: 1.1. 0 ~ 'I'he .tore'plfsg record ot ~tut ~C>Ciedtnce upon tbe h.-rtoa ot f. -~ . ·. By the Court, . ct 2 {· r,i . ... '" . .. ~"':"·~;._ ~~~ .I .. _; _J • .f l ( .~ ~ \! \'··~ . i ···--'\' \ . '~· . .;. il tr}' I A . I '• . . , ·',.. ,f. r ·r'" ' ._. 'I ~ . 'l •. . •;. :1 IJ .. ' f'' I ' l.!,. . )....•· t. ' t ,f .. .,\. Jli.A~ ( , .. ' r .• .. .; ,.· ....... .,_ . ' ~ \.f' .. ·_.,.;''~;:~ ~ .· . ; .,. lJ. '·, '. r~ . .:· 1 t·~r-c..r J .~~\.;~·A.~i ., \ ... ~ ... '\ . ' ' ' .... . ' , .. , sq. , t r ~' ,.. r-; f .... 'l ) .. • .' .1 ~' ' r ~ "' . 'I !, '• ·• ,, -. ~ •' . ! . .. t: \ • .. •• 3101 GRANT BUILDING PITTSBURGH, PA. 15219 412 • 281.5423 NORBERT F. STA.NNY ATTORNEY AT LAW October 23, 1973 Mr. J. Troutman Orphans' Court of Washington County Court House Washington, Pa. 15310 Re: Estate of Joseph C. Johnson a/k/a J. C. Johnson No. 63-71-706 which was the subject of Audit on September 12, 1973 Dear Mr. Troutman: I have gone through my files and find that on September 18, 1972, when I filed with the Commonwealth of Pennsylvania, Department of Revenue, the Form RCC-33, I left an extra copy of the Statement of Debts and Deductions. However, since you do not have it, I am enclosing herewith a copy of that Statement of Debts and Ded'l;f.ctions. The two items of additional expenses not yet paid which appear on Page 3 were paid as follows: April 19, 1973 Anna R. Johnson -Executors Fee Oct. 18, 1972 Norbert F. Stanny-Attorneys Fee April 19, 1973 Norbert F. Stanny -Attorneys Fee $5,000.00 $10,000.00 $10,000.00 I may be in error in thinking that this is what you want. Should you want a listing of all checks and expenses of the Estate during its entire period, I shall have to deliver to your office a transcript of all checks issued since during the period of administration the Estate was engaged in the continu- ation of the operation of a number of gas and oil wells in Washington County. Of course, the First and Final Account filed shows the breakdown in totals of all monies expended on behalf of the Estate. However, I am anxious to get a Decree from the Court as quickly as possible and want to cooperate with your office to bring this about. If you find that the enclosed is not sufficient, be kind enough to call me at 281..:.'5423. NFS:z Enclosure Sincerely J:;dA~ ~ . J 3101 GRANT BUILDING PITTSBURGH, PA. 15219 412 • 281.5423 Mr. J. Troutman NORBERT F. STA.NNY ATTORNEY AT LAW Orphans' Court of Washington County Court House Washington, Pa. 15310 October 24, 1973 Re: Estate of Joseph C. Johnson a/k/a J. C. Johnson No. 63-71-706 which was the subject of Audit on September 12, 1973 Dear Mr. Troutman: After preparing the letter dated October 23, I then attempted to check the figures appearing in the First and Final Account with the total of $41,278.98 appear- ing in the Statement of Debts and Deductions. You will notice that the following disbursements appear on pages 5, 6 and 7 of the First and Final Account: Family Exemption Administrative Expenses Preferred Debts Other Debts Total Statement of Debts and Deductions Difference Explanation of Difference: Incorrect inclusion of 1-1-72 Personal Property Tax $ 1,500.00 29,320.50 6,505.72 3,576.80 40,903.02 41,278.98 $ 375.96 in First and Final Account. This item was $ 982.96 disallowed as a deduction for Pa. Inheritance Tax purposes and in preparing the First and Final Account this amount appears as a disbursement on page 10. Additional Expenses Sept. 20, 1972 under Other Debts appearing on page 7 of First and Final Account to Clyde and Dorothy Knox $600.00 Oct. 30, 1972 under Administrative Expenses appearing on page 5 of the First and Final Account to Register of Wills 7.00 Net Difference as shown above $ 607.00 375.96 J Mr. J. Troutman - 2 -October 24~ 1973 The foregoing information will help your office to reconcile the Statement of Debts and Deductions with the First and Final Account as filed. Sincerely yours, NFS:z ~n t4t QLnurt nf QLnmmnu Jita.a nf lln.a(Jiugtnn QLnuuty, Jtuu.aylnnuin, ®rpqnn.a' QLnurt ilini.ainn ESTATE OF No. 63-71-706 Joseph c .. Johnson, a/k/a J.c. Johnson, In the matter of the: __ F_ir_s_t_an_d_F_i_n_e._l_ Deceased. Account of Anna R. Johnson, Executrix ADJUDICAT~ AND DECREE And now Navemher /& , 19---11., this matter came on for hearing, audit and distribution at this session and testi·tnony taken; and thereupon, upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $ JJ3 956.10 ·. and the ac;count is accordingly confirmed; and it is ordered, adjuage'd and decreed that the said balance be·paid out by the Accountant in accordance with -the schedule of disribution hereto attached and made part hereof, unless exceptions hereto be filed sec. reg. or an appeal be taken herefrom sec. l~g. ~ ~ .. . "' I , SCHEDULE OF DISTRIBUTION Balance per account--------~··'-------. > Additional Debits ~ Audit Additional Credits -Audit Balance·--------------------- Deduct Clerk's Costs & Receipts ___________ _ 7576.93 ~8517.85 $ 344, 897.02 352,473.95 $ 333,9$6.10 200.00 333,756.10 J Attorney Norbert P. Stanny .. , ~ ;;;z 7; !-f73 4>...& -4 '_.A) d/ ;Z tJ t7 .,:1( ~~ Russell Marino, Agent, Balance of Transfer Inheritance Tax . ' · 45.18 Interest 4/3/72 to 12/3/73 4e52 Anna R. Johnson, Residue, including I-. Penn Ohio Transport Co. New Philadelphia, Ohio 21 shares Capital Stock. 21,189,.00 Penn Ohio Coal Cos New Philadelphia, Ohio 21 shares Capital Stock. Cross Creek Coal Co. New Philadelphis, Ohio 420 shares Capital Stock. 12,942.00 2oo,ooo.oo 234,131.00 Awe.rd.ed in kind at appraised values; accountant to take credit for advanced distribution. II. One Mart:Ts Diamond Ring Man's Round Silver Cuff Links 1971 Cadillac Coupe DeVille 8,.5oo.oo 25.00 5,2oo.oo Note from Cross Creek Coal Co., dated May 31, 196.51 bearing interest (6~) in the face amolUlt of $24,542.00 24,542.00 Note from Cross Creek Coal Co., · dated August 14, 1972, bearing in~ terest (6%) in the face amount of 20,000.00 ,~_cJ.~, 49.70 333,706.40 .,.,c.- ·~--------------------------------------------------------------------- t .. ~ r ~ ~ ~ -. ' ' .. :•. t" r' r I .. ' oi• '· '( ~ ' .-: ~ ~ = ~ & ' ~ ~ ~ ~ r ' ... \ ·\ ) '. r t. ~ .. r . ' ~ f' 0 -m Ill .... 0 ;- 0 - ~ . '· '\ \. r ~· n "0. t: :J ' .... 0 -n ' . r ~ 5" .... ::r CDt 3 0 ~ CD ., 0 -n ..... ::r CD • {·r ·' • t des ana oii teasefioid (Dague Well Washington County, Deed.Book 722, Page 164. · · Gas and Oil Leasehold (Campsey Well) Washington Coun.ty, Deed Book.l068, ~age .561 Gas and Oil Leasehold (Wolfe Well) Washington C.6unty, Deed Book. 720,. P~ge 431. · Gas and Oil Leasehold (Hayes Well) Washington County, Deed Book 71+0, Page 421 1oo.oo 2,ooo.oo 1,7oo.oo 7,5oo.oo Gas and Oil Leasehold (Robert Knox.8,30o.oo Well) Washington County,· Deed Book 924., . Page $14 . · . · Gas and Oil I,easehold (Thompson 1 1 000.00 Well) Washington County, Deed Book 1191, Page 377 ~as and Oil Leasehold (Grimes Well)l,OOOaOO Washington County, Deed Book 1218, Page 468 .. Gas and Oil Leases in the St~te of Ohio 7;ooo.oo Eas t"Ohio · <Jas .. o.Gompany:, ';Cleveland, Ohio Wells located in Tuscarawas County; Ohio, as follows: · #3995 Gas Well ... Johnson & Utz #1 $ 1,044 #3996 Gas Well .... Johnson & Utz #2 937 /14676 Gas Well ~ Johnson J. &tA Etal 917 #Al . #4677 Gas Well -Johnson J & A Etal 1,621 $4777 Gas Well ~ Ii&chtd:nR.H. & Sara 274 L. Comm. #1 #4234 Gas Well ... Cross CreeR Coal Co. 321 c 1 ·#4281 Gas Well tOO Cross Creek Coal Co. 76 A 2 #4169 Gas Well -Cross Creek. Coal Co. 596 B 1 #2491 Oil Well ... Johnson J and A #Al ·76 #2492 Oil Well w Johnson J and A #Bl .598 ' . Mutual Oil and Gas Company, Akl'on, Ohio Gas Well .. Tschudy Well 540 $ 7,000 Interest in Hogue and She~idan Leases 12$,.00 Refund of excess Federal Tax paid to Internal Revenue Service on June 6,. 1973.,., The Internal .Revenue Service has .formally advised tQ.e Estate that thls amount will be refunded 1 ~., .l~.j9.99~3o Cash " Checking Account ~ Pitts- burgh National Bank Grant Building Branch Pittsburgh, Penna. 15301 7.564.~0 $ 99,.575.40 l ' r '• \ . ,. .... ( -·· r-, ' ' ~ ...... '' ~ r·- f•., \ ._. .. , t:Y' f' i ..... to\ r ~ 6+ ·= r· a , ~ t~ ~~ r f' r · .. ~ I<\ l,r ~ r .-,) • . ~ J r< r'- ,.. ') \ r l l r ' " .. ' .. r . '\ f 0 -..· tr g (if ~ ~ ,( •' .. ., .~ t r""~ ~ ~-. . , r .. _r' r r · • 1"-' ,.. ("' . ~ -. I . ) '-r r • j" ' . r • ' . '1'·• ' r •"' :·> n :J z n· ...,., ? 0 ::r• r· r '·r::: (1) ~ j, 3 { 0 0 ,.. ..... ::+ (1) .., ( 0 r - ·-· ,.. '"" ...,. r :::rt (1) r ' r • ! . ; r r r ... ' f r . ' r ~ r ~. I r r r (' r ,. ... . ' ,, r, ~ r. r ~ r:-r I r r r:-'(' ,.. • r r r {' : I. r Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF WASHINGTON IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the Register of Wills of the County where decedent resided; Return is due within one year aft,er date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) ::_:~~=~~~?§~~;~?~~~:~o=~}:::::UR ::.: .; :::::::::~i~ -:~ :~-~~:~=} M' .. '"' .. ..A.I.l:J:?:t:~: ... ·~-~ ;TghJ:?:.S.Q.t.?:............. ............................... . .. .. . ... ..... . ........... . . ............................................................... Executor of the estate of the above-named decedent being duly sworn, deposes and. says Decedent clied ............... ~:':l:~Y : .... . (Month) 3 (!lay) ....... , 19(~l;j .... '{ :=~eaving a last will, copy of which is hereto attached. } Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. Norber t .... f. .... S.t:al:lnY, ... At::t:9:J::llt:;y, :JlOl ... G.I.~l:lt: . B.l!:Udi.ng, ........................................................ . Pittspurgh, PennsyJyania15219 That as such ........ J!;.~~.~.l1J~Q.'f .................. deponent is familiar with the affairs of said estate and the property con- <Executor-Administratorl 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 JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT ------------~~----------------------~P=i~t~t~s~b=u~r~~h=-~N=a~t=i~o=n=a~l-=B=a=n=k---------------+----~J~o~s=e~p1h=-=c~·-J~o~h~n~so~n~------~--~H~u~s~b~a~n~d~------ Grant Building and and Pittsburgh. Pa. 15219 Anna R. Johnson Wife ~~=---------~----~~=--------- rrBn and 11En That the contents of said safe deposit box or boxes are itemized under Schedules of this return, with the exception of the following, for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an 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 deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest thereon, if any, cdown to the last interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereo~ or of any foreign country, which are .owned at the time of death; all wearing apparel, jewelry, silverware, pic- tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and any and all other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated market value. thereof; all bonds and mortga~es held by decedent and of all claims \due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance polici-es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value ther'e~r at such time. J ,-----------------------------------------------------------------------------------------------------------~----------· I ., t . . . . . 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 setti~g 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 ~arket 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 ' ••• .-4(~ .... , -,w relationship of the transferees to the decedent, the proportionate share received by 'each transferee and all other facts of a pertinent nature regarding ~~}~ transfers. In the c·ase of transfers intended to take effect in possession or enjoyment at or after-death, there is also attached to the schedule a co~y of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in depedent~··either individual!Y or jointly, by the l'{ill, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. c 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, andthe 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. I ,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. Subscribed and sworn to before me this ................................ . ................ " ..... ..!../............... . ...... day of ........ ~ .. : ..................... 19 .... :1...Y.- .IJJ • • (E. _L _, t , ./. ~ A /) ......... V.~··············~·-·"~'~'"~'"''""""'"' VIRGINIA C. DREIBHOLD, Notary Public Plttaburgh, Allegheny County, Pa. MJ Commission Explru January 15, 1978 ~~i~=--------~ .. ~.~ ..... P..~ ... J ...... .AY.~ .. U.?. .... R~.t.&h.t.§ ................................................. .. (Street Number) .i.\Y.e. .. U9..L .. :r.'i..~ ........ J.5..?..J.? ................................................................... . (City or Town and State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed, ' . ' .. R>CC~34 (Hi4l . • C,OMMONWEAL TH. OF PENNSYLVANIA DEP'ARTM.EIH OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY •• Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule 11 E". Property held by the decedent as tenant in common with another or others1 should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together wl 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. One Acre Plot -Vacant Land located in Morris Township, Washington County, Pennsylvania. Decedent took title December 14, 1948. Recorded in Office Recorder of Deeds, Washington C9unty June 28, 1949-Volume 757, Page 294 ( 1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH 150.00 Insert this total opposite 11real property", Schedule .. A" in the X X X X X 11As Reported" column on the last page of this return. (2) (3) DEPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this space) 600.00 600.00 ·. • !'l.cc::.35 .. " COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY .. INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death, Property owned by the decedent jointly with another or others must be listed under Schedule "E", Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to p,Q,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 No. ITEM UNIT ESTIMATED DEPARTMENT VALUATION 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 List and describe fully One Man's Diamond Ring _. Man's Round Silver Cuff Links~ 1971 Cadillac Coupe DeVille 21 shares of Capital Stock of Penn Ohio Transport Co., of New Philadelphia, Ohio v 21 shares of Capital Stock of Penn Ohio Coal Co., of New Philadelphia, Ohio v/ 420 shares of Capital Stock of Cross Creek Coal Co., of New Philadelphia, Ohio@ $476 per share v U. S. Treasury 2 1/2% bonds of 1967-72, dated ·12-15-72 in the face amount of $1,000 v Interest Coupons attached to Bonds of Item 4 / Cash -Checking -The Ohio Savings & Trust Co., New Philadelphia, Ohio v/ Cash -Checking -The Peoples National Bank & Trust Co., Dover, Ohio v National Savings Certificate #125941 of The Peoples National Bank & Trust Co., of Dover, Ohio, dated 7-10-70 in the amount of $20,000. Interest 5.75%-Certificate in name of J. C. Johnson but upon death payable to Anna R • ....--··,. Johnson National Savings Certificate #1606 of The National Bank of Dover, Dover, Ohio, dated 3-19-64 in the amount of $10,000. Interest 4% ~ National Savings Certificate #290 of The National Bank of Dover, Dover, Ohio, dated 3-3-62 in the amount of $10,000. Interest 4% National Savings Certificate #1040 of The National Bank of Dover, Dover, Ohio, dated 3-1-63 in the amount of $10,000. Interest 4% National Savings Certificate #1321 of The National Bank of Dover, Dover, Ohio, dated 10-10-63 in the amount of $10,000. Interest 4% Note from Cross Creek Coal Company dated May 31, 1965, bearing interest (6%) in the face amount of $24,542.04 Gas and Oil Leasehold (Dague we 11) " Washington County -Deed Book 722, Page 164 Gas and Oil Leasehold (Campsey well) v' Washington County -Deed Book 1068, Page 561 VALUE Insert this total opposite "Personal Property", Schedule "B" in X X the "As Reported" column on the last page of this return. MARKET VALUE $ ' 8,500 ,. 25 , 5,200 21,189 r 12,942 l200,000 t 960 a 63 I 7,559 ( 10,431 l 20,000 I 10,000 ( 10,000 ( 10,000 I 10,000 l 24,542 100 2,000 (Do not write in this space) Jlsoo()~ o'" :JS ·-()0 .5:200- ;;l.t,/?9 J ::J.. .• C) tfl_ 2._oo,ooo t:)C:J q&t> - (; 3 &Q 155''1·~ /O,Lf-3~oe. 2. o, f)oO- o;J--IO ,cJ"0 'v,sqz; /o o ~a ;)._.0 0 () • o-d ~ ·. .· SCHEDULE nB" PERSONAL PROPERTY (CONTINUED) 19 Gas and Oil Leasehold (Wolfe well) $ c>-t::> 1,700 I 7 ° C? ,_;;..-") Washington County -Deed Book 720, Page 431 20 Gas and Oil Leasehold (Hayes well) 7,500 7Se>o ~5? Washington County -Deed Book 7 40, . Page 421 21 Gas and Oil Leasehold (Robert Knox well) 8,300 ?3oo O·e> --Washington County -Deed Book 924, Page 514 22 Gas and Oil Leasehold (Thompson well) 1,000 i <:) () 0 e>.:::. Washington County -Deed Book ll91, Page 377 1 ooo c?GJ 23 Gas and Oil Leasehold (Grimes well) 1,000 _, Washington County -Deed Book 1218, Page 468 oo 24 Oil.Well Equipment -Used Spudder 1,500 JSOO oo 25 Oil and Gas well pipe and supplies 1,000 /()00 -". 26 International Truck -1955 100 fOd 27 Due from Utility Companies and from farm.meter accounts for gas furnished 1,922 /Cj .1_ ~ o·o 28 Salary due from Penn Ohio Transport Co., New 'ftj'C9o o~ Philadelphia, Ohio 4,900 soa... 29 Interest in Hogue and Sheridan Leases 125 I~ .. ""·· 30 Interests in various oil and gas wells in Ohio 6,000 G, 00 () ~ 31 Checks on hand July 3, 1971, which were deposited irt Executor's checking account, Pittsburgh ~ oO National Bank on July 7 and July 10, 1971 3 2265 "3~ 5 . .-- TOTAL $ 391,823 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "C" TRA.NSFERS (i) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) Yes (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) Yes (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer ___I§ ____ _ (b) State of decedent's health at time of making the transfer. (Note 1), (c) Cause of decedent's death. (Note 1). See Death Certificate Attached (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) No (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) ________ _ (b) What was the transferee's age at time of decedent's death? (5) Did decedent in his lifetime make any transfer without receiving a val_u_a_b_l_e--an-d--adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from thf.• property transferred? (Answer yes or no) ___ N __ o ______ _ (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) No (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others ________________________________________________________________________________ __ (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) No (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no) No (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) __________ __ NOTE 1: The answers to these questions should be supported_ by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom trRnsferred, 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 \n manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION 1 Certificate of Deposit, Pittsburgh National Bank, Potter Branch, dated February 11, 1969, due Feb ruary 11, 1970, renewed February 28, 1970 to July 11, 1972 at 5 3/4% in the names of J. C. Johnson and A. R. Johnson -$10,000 2 Certificate of Deposit, The Peoples National Bank and Trust Co., Dover, Ohio, dated April 22, 1971, maturing April 22, 1972 in the names of Joseph C. Johnson and Anna R. Johnson, with interest at the rate of 5% per annum. Face of Certificate $130,000.00. 1/2 of this amount came from the personal funds of Mrs. Anna R. Johnson 3 Certificate of Deposit, The Peoples National Bank and Trust Co., Dover, Ohio, dated April 22, 1971, in the name of Joseph C. Johnson or Anna R. Johnson, due 12 months thereafter. Interest at the rate of 5%. Face of Certificate $20,000. 1/2 of this amount came from the personal funds of Mrs. Anna R. Johnson None of the above transfers were made in contemplation of death Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) $ 10,000 65,000 10,000 $ 85,000 '> DEPT. VALUATION (Dept. Only) ~e(_ ~CheJu4:._ E.. ~~~,- h , ... " ., '' '" RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of all who ave an interest, vested, contingent or other wise, in estate) e Anna R. Johnson Avella Pa • . " . .. • ; J ~. SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or .DATE INTEREST OF illegitimate children DECEDENT -OF BENEFICIARY are involved, set STATE YES 'BIRTH IN ESTATE forth this fact.) OR NO Wife Yes 9-29-1895 100% .- Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE -- \ Will Administration ~ No. 63 P.IJ THE Year ~lATTER OF THE APPRAISEMENT OF THE ESTATE OF JOSEPH~ C •. JOHNSON A/K/A J. C. JOHNSON .. ti .. Deceased Late of . Avella County of W1:1,E3h:L!lgt:<?:I1 Commonwealth of Pennsylvania REPORT AND APPRAISAL NORBERT F. STANNY · B. TIMOTHY STANNY Attorneys at Law 3101 Grant Building Pittsburgh, Pa. 15219 Telephone 281-5423 71 7()() __ -----..., (Executor-Administrator must complete "As Reported" column #1.) () ., 0 "' "' >---l ll:> >< ~ ~ tr:1 "' ..... ll:> ..... ("!) "* "* :w :-o :N .... •+=--•N :w "* "* ~· ~· ~· ~· . C), : 0 >---l '"d ::x; ., ("!) ("!) ll:> ., e. "' ::s 0 "' (b' ::s '"d e. ., ., 0 "' :Z: ~ '0 ("!) ., :0 0 :::s '0 ~ •ro ("!) o• ., ~:<:: ~ :(1) 0..:1-1 ro:ro Ill• r-t:EI ::r.lll :P.. -{/); (1) 00: \ft. I-'• ... :::S 0. on 00 :::s :r-t •ro :s :>0 :I-' :Ill :r-t U) :I-'• c: :o ~ :::s ~ > ::c ..-... ..-... .....:: w U) U) n n ?"' ?"' ?"' q ~ ~ .._.. .._.. .._.. "* "* "* "* ..-... 'w > "" "' J-0 ::x;,......_ .. (X) :0\ .g ...... N :o 0 .._.. "-" :0::4-• •• ("!) 0 :0 c.., 0 :0 .._.. -6/J-E&-fP--E& f : > ·~·"' ·~ .. ~ • ~~ "' 8";; . ..").~\1""1-. ~ . : 3 . "' C> --. (. . ::l .. '\) c r. . . c.. (j 0 .._.. . C\ 0 'I ,• 3, CCMMONWEALTH OF PENNSYLVANIA THANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRFCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal .property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name I Unit Address and Relationship of Co-Owners, and Place i Value of Record of Instrument, where Real Estate. ! percentage Estate Share Valuation Income Certificate of Deposit #7106 Pittsburg National Bank, Potter Branch, Pittsburgh, dated February 11, 1969 due February 11, 1970, renewed February 28, 1970 to July 11, 1972 at 5 3/4% in the names of J. C. Johnson and A. R. Johnson -'·$10,000 f1o{ fa~abLe. Certificate of Deposit, The Peoples National Bank and Trust Co., Dover, Ohio, dated April 22, 1971, maturing April 22, 1972 in the names of Joseph C. Johnson and Anna R. Johnson, with interest at the rate of 5% per annum. Face of Certificate $130,000 1/2 of this amount came from the personal funds of Mrs. Anna R. Johnson Certificate of Deposit, The Peoples National Bank and Trust Co., Dover, Ohio, dated April 22, 1971, in the name of Joseph C. Johnson or Anna R. Johnson, due 12 months thereafter. Interest at the rate of 5%. Face of Certificate $20,000. 1/2 of this amount came from the personal funds of ' Mrs. Anna R. Johnson. Pittsburgh National Bank, Potter Branch - Checking Account -Balance July 3, 1971 $41,491.76. This joint account with his wife, Anna R. Johnson, has been in existence for more than two years. Vacant land situated in Cross Creek District, Brooke County, West Virginia, containing approximately 88 acres conveyed to George H Foster, Joseph C. Johnson and Anna R. Johns<n doing busines~ as Cross Creek Coal 'Company by Deed dated April 5. 1944, recorded in th Office of the Clerk of tne County Court of Brooke County in Deed Book 77, Page 143. The above property is known as rrthe Patterstn Farmrr. Assessed valuation $2,000 Value at date of death $ 2,000 (Continued on next page) -. . \ ' I Insert this total· opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property Value of Decedent's Interest .. -.. ·, . . SCHEDULE "E" -JOINTLY OWNED PROPERTY CONTINUED Vacant land situated in Cross Creek District, Brooke County, West Virginia, contai~ing approximately 51 acres conveyed to the Cross Creek Coal Company, by Deed dated Ja~uary 18, 195~ recorded in the Office of the Clerk of the County Court of Brooke County in Deed Book 113, Page 340. The above property is known as ttthe Wheeler Farm". Assessed valuation $1,000 Value at date of death $1,000 An interest in coal stripping contained in approximately 4 acres of land situated in Cross Creek District, Brooke County, West Virginia, and being part of the coal interest conveyed to JoseRh C. Johnson, A.mla-R-...!ohns.o.p and -Geo~, partners trading and doing business as Cross Creek Coal Company by Deed dated Novemper 9. 1942, and recorded in the Office of the Clerk of the County C6u-:rt of Brooke County in Deed Book 76, Page 74. Estimated valuation - o - Value at date of death - o - Anna R. Johnson, widow of the decedent Joseph c. Jonnsob, as a partner in the partnership of Cross Creek Coal Company (now terminated) had contribu~ed an equal amount with the other partners in the acquisition of the above properties. George H. Foster, one of the partners, died in)946 ·and his widow, Lillian Mae Foster, executrix and sple beneficiary, conveyed her husband's interest in the partner- ship of Cross~Creek Coal Company t~ J~seph C. Johnson and Anna R. Johnson under date of , June_10~~. The above properties are not marketable because of a defect in the titles and attempts are being made to cure this defect. Interest of decedent in the above -1/2 of $3,000 ' -. RCC-61 (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT ANNA R. JOHNSON (Executor~ IN YOUR REPLY PLEASE REFER TO 38-189-1 Inheritance Tax Division In Re: Estate of --~JO=S=E=P'-"H~C~·~J~OH~N=S~O::=.N~a'L../.!!:kL/a~----- ___;W=A=S=H=-=I=N-=-GT-=-0=-=N~--County - F i I e No. __ 6...:::..3_-7-'-'1=--_,_7-"-0-=-6 __ _ Dear Mr. Johnson: You are here by notified that the_, --=----___;,o~r-'!i~g~ib!!n~a~1,~,__ ________ _ appraisement in the estate of Joseph C. Johnson has been filed in the office of the Register of Wills of Washington County on November 8' , 19_TI, Said appraisement reflects the following valuations: Rea I Estate -------~6~0./..!>0.L•L.lO..I..!O""---- p ersona I P roperty ___ ~3L.9,£.,1""-L., 8~2-L3.1.. -"'0-"'0~-- T ransfers _____________ _ Jointly Owned------------- T ota I _______ _.,t_3_,L9~2~. 4~2~3L·~o.!..l,o,{_____ 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 occur,red 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 chqrged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date November 8, 1972 Title INHERITANCE TAX APPRAISER II DATE OF DEATH: July 3, 1971 Note: This is not a bi II. ) RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RtSIDENT DECEDENT SUMMARY I Estate of JOHNSON, JOSEPH C. a/k/a DATEOFDEATH7-3-71 FILE NO. 63-71-706 I 1 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER · I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania, do respeCtfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Dated: November 8, 1972 cf~~ INHERITANCE TAX APPRAISER 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 deponen o those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", hich greater or sser amount represents the sum allowed as a deduction. Dated: NOV 9 197 RUSSELL MARINO ~'\.~~ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or ISTER OF WILLS 391, 392,423 41,27 351,144 02 annuities ... , . . . . . . . . . . . . . . . $-----+-- ESTATE TAX ASSESSMENTS $ _____ .J___ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$------------~- Taxon$----------~~~~~~ Tax on $ ---------------+----5% Tax on$ 10% Tax on$ 15% $$===fu~~~ • Vl'V cl" I .2. 1. G .1. $--------------~-$ ______ -+--- $-----------~- ~e~tioos * Total Estate ______ __. ___ (*) As evidenced by Charitable Exemption Certificates issued TOTAL TAX $ ,..,., "'" n. " by the Secretary of Revenue. $==::1it !~fB~b ~k6~ ~o, ~t/ 9. ::J(t J ~ I 2 '). G. 3. Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from ______ to _____ _ $__ . . S.?8 . ..( 8 $======= AMOUNT OF ESTATE TAX ASSESSED $-----+-- Estate tax paid $ _____ _.J._ __ _ BALANCE DUE Add interest at rate of 6% from -------~'0------ $-------~--- $------4---- TOTAL TAX BALANCE $ -------+--- PAID $------~-- 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. " ••• 1>- • ./> Will Administration ( No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ~ ~_}o;s..~p h . (. .Jo"k.J -SoJ Deceased Late of G.u.& . .lLA ................... . .. /JAs k.Jj fa.) ... 'county of Commonwealth of Pennsylvania REPORT AND APPRAISAL :l ... . ·~· • rt 11< [ {\-' ~ , . -~ ! r Funn 'ICC-2 -------------.----------------, ·" • l.,.... .. ·- ....... .. .--·:~ ·-·• • DI\;PARTME~T OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 72 7 COMMONWEALTH OF PENNSYLV M.JIA RESIDENT INHERITANCE TAX APPRAISEMENT .. DATE• .N.9:V.El.If.l.Qe:r.. .... s.:.t . .1.9..7_?. ..... COUNTY .. JN§:.e.hi..P.:g_t.9P.:. .................................. . " ' FILE NO. . ........... ?. .. ?..:.7.~:.7. .. 9..?. ................................. . Whereas, ..................................... ~.9..~.~P.h ..... 9 .. ! ...... ~.9.h.P.:~.9..P.: .... ~/~/~ ............... late of ................ AY..~.~~~···································································· in the County of .......................... Wa.shingt.on .................................................................. Commonwealth of Pennsylvania, having died on the ....................................... .J. ...... r..9.: ..................................... day of .................. ~~~.¥. ............................................ 19 . ..?.~., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............... .D.omini.C ..... R ..•...... P..e.l'!Jg.r..~.9: .......................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for 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. Description of Asset REAITY: See copy of Schedule "A" attached hereto PERSONALTY: See copy of Schedule "B" attached hereto: Total Unit Values $ Appraisement Made for Inheritance Tax Purposes 600 00 391,823 00 .·· 392,423 00 ,·,,,.., ..... WASHINGTON ...... . County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .. JOSEPH .. C~ .. JOHN.SON ..... g/k/~l.. .. Deceased. Late of AVE;LLA Date of Death, ...... J.U.l.Y. .. J .. L .J...97.l. ................ c ...... .. Appraiseme1!f Docket Vol_, ............. .3 .. 8. .............................. . Page, .... +.$9::::.+ .................. No ...... t?.?..::::Z:k:::.7.9.t? .... . Filed in Register's Office, .. N.Q.Y~ ... $. ........ 19 .. .7..?. Anwunt of tax due, $ ................................................................... .. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.rtt Appraisement, Appeal, f1'0m· Appraisement~ '· Entered and charged, \ .of ... , ., .. . , ... REGISTER OF WILLS g'EDUCTlOf:jS ALLOWED 'IN ' j THE SUM OF ............ $ ?!!.~ liZl2l NOV 9 · 197J:rwssnt ~RYNn· OF __ W_a_s_h_t,_n_.g.._t_o_n ___ COUNTY STATEMENT OF DEBTS AND DEDUCTIONS 1\t:l\HHA~ July ESTATE OF Joseph C. Johnson A/K/A J. C. Johnson DATE 0 F FILING APPRAISEMEN T Mav 16 ' Register of M-ls, Age"t LATE OF ____ A_v_e_l_la-L,_P_a~·-------------- 1972 DATS OF DEATH Jul~ 3 • 1971 .raid f~T7E1 f!o!~w NAME OF PAYEE REMARKS AMOUNT 7 2 Washington Mould Mchy. & Foundry Invoice 6-30-71 Gas Well Supplies 12 60 3 c. Bennett Auto Supplv Invoice 6-14-71 Gas Well Supplies 1 00 4 Producers Industrial Supply Invoice 6-18-71 Gas Well Supplies 14 30 Tavlor's Texaco 6-2-71 Well Suoolies 5 Invoice to 6-28 Gas 51. 85 . 6 M.B.C. Auto Parts 6-14-71 Invoice e";_?-:i_71r....,., T.Ta11 c: ..... .,..,,;.," 7 tc; C) 7 Pretorius Agency, Inc. Invoice 6-28-71 Insurance 57 00 8 Fainnont Supply Co. Invoice 7-1-71 Gas Well Supplies 8 00 9 Russell Bros. Invoice 6-16-71 Gas Well Supplies ll 00 6-22-71 Re radio and 10 Coen Oil Co. Invoice 6-23-71 de humidifier 171 72 11 McGuffey School District 1971 Real Estate Tax, Prosperity, Pa. 9 00 12 Pres tone Oil Co. Invoice 6-19-71 Gas Well Suoplies 100 00 13 Fairmont Supply Co. Invoice 6-30-71 Gas Well Supplies 9 48 14 General Welding Supplv Invoice 6-30-71 Gas Well Supplies 4 20 16 Columbia Gas Company Personal Gas Bill -June 6 78 8 17 Harry Thompson Wages -6-1 to 6-15-71 143 60 20 Willis Shriver Wages -6-1 to 6-15-71 156 64 21 Paul Post Wages -6-1 to 6-15-71 195 90 15 22 Harry Thompson Wages -6-16 to 6-30-71 140 98 21 Willis Shriver Wages -6-16 to 6-30-71 112 18 24 Paul Post Wages -6-16 to 6-30-71 193 05 10 25 Sprawls Hardware June Invoice Gas Well Supplies 18 34 26 26 Bell Telephone Co. June Telephone Bill 30 32 27 Thomas Haves Rovaltv -6-30-71 to 12-31-71 150 00 28 Pa. Unemolovment Como. Fund 2nd Quarter Pa. Unemp. Camp. Tax 27 03 29 Internal Revenue Service Wages and F.I.C.A. Tax 132 88 30 Washington Hospital Balance due on J.C.Johnson Hospit ~1 40 COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF I, HEREBY CERTIFY, THAT. TO THE BE•T OF lloiY KNOWL!DGE AND BELIEF, TH! FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OP' ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED. AS DEDUCTION$ FOR INHERITANCE TAX PURPOSES. CL. 5.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY OP '"-- Form RCC·lQ .. ~ / .. ''\. 4 •• ~ OFFICE• OF TME REGISTER OF WILLS OF __ W_a_s_h_in--"'g_t_o_n ___ COUNTY AND AGENT OF TME COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS .. DJDUCT,IO"!,S AL::LOWED rN THE SUM OF ... , •. ; . . . . . . ' ... DATE APPROVED .....•.• Register of Wills, Agent ESTATE OF _::J~o::,.;s;...;e:;,<p~...;h~C.;...;;__J;...o._:h..;..n-:s,....o_n _____ LATE OF __ A_v_e_l_l_a_,,:...-P_e_n_n_s .... y_l_v_a_n_i_a ________ _ A/K/A J •. c .. Johnson DATE OF FILING APPRAISEMENT May 16, 1972 DATS: OF DEATH July 3, 1971 l.necK 197fATE ~xm NAME OF PAYEE REMARKS AMOUNT ""·· -. -. 7 -27 31 Sheriff, Wellsburg, West Va~ 1971 West Va. Real Estate Tax 14 ~9 7 27 32 Sheriff, Wellsburg, West Va. 1971 West Va. Real Estate Tax 28 p8 8 2 33 Pittsburgh National Bank Taxes Withheld from Employees 223 30 8 2 34 Columbia Gas Co. Personal Gas Bill -July 8 4 8 21 37 Amb~lance· and Chair Service Invoice of 7-3-71 20 JO 8 21 38 Howard A. McMurray . Invoice 6-14-71 Well expense 2 JO 8 23 43 Pittman Funeral Home Funeral Expense 5,659 JO 8 23 44 Pittman Funeral Home Additional Funeral Expense 31 30 9 20 47 Harry Th0mpson Royalty -1-1-71 to 6-30-71 72 25 9 20 48 Dr. ·Robert Knox Royalty -1-1-71 to 6-30-71 166 ~5 9 21 49 State Workmen's ,Compensation Fund Pa. Workmen's Compensation . 49 po 9 21 50 General Welding Supply July Invoice Well expense 3 pO _9. 27 53 Norbert F. Stannv .Attornev Advances Letters Testamentary et • 58 t>O 9 27 55 Touche-Ross & Co. -C.P.A. Accounting Services-Administrativ 1~400 JO r:.xpens 10 2 57 Donaldson Brothers Rental -Gas Property 50 JO 1969-197 10 2 58 Donald M. Campsey Gas Royalties relating to years/ 360 33 10 2 60 World Resource Investment Digest Advertising Sale of Wells 25 JO 10 2 62 Dr. Bernard Berman Balance due on medical bill 102 p2 10 2 64 John Wolfe Royalty -1-1-71 to 6-30-71 84 BO 10 2 68 Avella Earned Income Tax Officer Earned Income Tax first half of 1 71 56 po ll 6 77 Virginia Dreibhold Notary Fee 2 po 12 31 94 Victor Martinelli,Tax Collector 1971 Tax on Ohio Gas Wells 73 ~7 liJ I'" 1 10 96 Internal Revenue Service Federal Unemp. Tax prior to 7-3-7 17 ~9 2 1 106 Anna R. Johnson Widow's Exemption . 1,500 po 2 1 09 Virginia Dreibhold Notary Fee . . 1 po COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF I, HEREBY CERTIFY, THAT. TO THE BEaT OF 114Y KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OP ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED, AS DECUCTION!i FOR INMERITANCE TAX PURPOSES. (L. 5.) SWORN AND SUBSCRIBED I!IEFORE ME THIS DAY 01' te __ - 2 - ---. . ~ ' For111 fi!C C ·10 . I . DEIJ'uCl'IOioiS ALLOWED IN -~ ·' f ••• "' " . ,, . . OFFICE-OF THE STATEMENT OF DEBTS THE SU,M OF .. o ... , • ; • • . • $ ... I ~ / ............................. REGISTER OF WILLS . Washington AND DEDUCTIONS DATE APPROVED OF COUNTY ........ ··········· AND AGENT OF THE COMMONWEALTH I Register of Wills, Age"t ESTATE OF JoseQh C. Johnson LATE OF Avella~ Pennsylvania A/K/A J. c. Johnson DATE OF FILING APPRAISEMENT May 162 1972 DATE OF DEATH July 3~ 1971 I 197:fATE 1:::; NAME OF PAYEE REMARKS AMOUNT 5 10 126 Virginia Driebhold Notary Fee 1 00 15 127 Russell Marino. Register of Will~ Filing Inventory 26 00 Assisting Executor in matters 20 130 Julius Dael pertaining to Gas and Oil Wells 2,000 00 20 131 ~ 1 .rersonal l'roperty Tax l-l-lY7Z OJL') 'Qe:; =a.L\..v.Lm u. norgan, .LLt:douLer .-~ ~ 7 19 142 s. White Sons Grave Marker 692 00 7 19 144 N. Calla£han Stannv. C.P.A. Preparing 1971 Individual Income Tax Return 800 00 Additional Expenses not yet paid Anna R. Johnson Executors Fee 5,000 00 Norbert F. Stannv Attornevs Fee 20 000 00 ' ... . - 1/ai,ft dJ. TOTAL /~ ...!1"70 %--"' COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF Allegheny I, Anna R. Johnson HEREBY CERTIFY. THAT. TO THE BE8T OF lillY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF JQSeJ;2h Q, Johnson a /k I a J • C • J ohnS9B£cEASED. AS DEDUCTION$ FOR INHERITANCE TAX PURPOSES. 11th ~.)\,~~ (L. 5.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY OP' . s:~te~ber 18 _11_ '1' de( 1 -d" """'= e. o&-:.1u~ VIRGINIA C. OREIBHOLD, Notary Pu~lic Pittsburgh, Allegheny County, Pa. Mr Commission Expires 3 January 15, 1973 - - I ;:--' I , , 'f NORBERT F. STA.NNY ATTORNEY AT LAW 8101 GRANT BUILDING PITTSBURGH. P.A. 15219 412 • 281-5428 December 13, 1972 Mr. Russell Marino Register of Wills Court House Washington, Pa. 15310 Dear Mr. Marino: Re: Estate of Joseph C. Johnson File No: 63-71-706 Date of Death: 7/3/71 County of Washington A copy of a letter from the Inheritance Tax Division dated December 5, 1972 is enclosed and there is also enclosed a copy of my letter dated December 13 in which I agree that the error was made and that the additional tax is due and that the same will be paid immediately upon receipt of information as to what the additional tax and interest total. NFS:z Enclosures Very ...}%-;?r-1 j December 5, 1972 Inheritance Tax Protest Board Bureau of County COllections Department of Revenue Harrisburg, Pennsylvania Gentlemens Rec Estate of Joseph c. Johnson File No: 63-71-706 Date of Death: 7/3/71 county of ~ia.shington ' ' PUrsuant to the provisions of section 1001 (1) of the Inheritance and Estate Tax ACt of 1961, a PROTEST is filed against the action of the Register of Wills of washington county on November 9, 1972, allowing, as a deduction for inheritance tax purposes, personal property tax assessed for the year 1972 totalling $982.96 claimed in the Joseph c. Johnson Estate. under Section 621 of the 1961 statute, "taxes imposed against the decedent or against any property constituting a part of the decedent's gross taxable estate, and which ~re owing prior to the decedent • s death shall be deductible". In the instant case, since these taxes were assessed for the year following the decedent • s death, it is the Protestant • s position that they are not deductible. Very truly yours, Robert L. SC:hrift, Chief Inheritance Tax Division FOR: Peter J. McHale, Director Bureau of county Collections RLS/ejs CCc Anna R. Johnson, Exec. NOrbert F. stanny, Esq. J: I I I I ' .......... ·~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 December 5, 1972 .... Inheritance Tax Protest Board Bureau of County Collections Department of Revenue Harrisburg, Pennsylvania Gentlemen: Re: Estate of Joseph c. Johnson File No: 63-71-706 Date of Death: 7/3/71 County of Washington Pursuant to the prov1s1ons of Section 1001 (1} of the Inheritance and Estate Tax Act of 1961, a PROTEST is filed against the action of the Register of Wills of Washington County on November 9, 1972, allowing, as a deduction for inheritance tax purposes, personal property tax assessed for the year 1972 totalling $982.96 claimed in the Joseph c. Johnson Estate. '\... Under Section 621 of the 1961 Statute, 11 taxes imposed against the decedent or against any property constituting a part of the decedent's gross taxable estate, and which are owing prior to the·decedent•s death shall be deductible 11 • In the instant case, since these taxes were assessed for the year following the decedent's death, it is the Protestant's position that they are not deductible. Very truly yours, ,9.-L//.-d'~ Robert L. Schrift, Chief Inheritance Tax Division FOR: Peter J. McHale, Director Bureau of County Collections RLS/ej s CC: Anna R. Johnson, Exec. Norbert F. Stanny, Esq. V·~·· . . . ' NORBERT F. STA.NNY ATTORNEY AT LAW 3101 GRANT BUILDING PITTSBURGH, P.A. 15219 412 • 281.5423 December 13, 1972 0 Mr. Ilohert 1.. Schrtft, Chief laherttanee Tax Divistoc Department of Revenue Harl'iabura, Peuaylvanta 17127 Dear Mr. Schrift: Re: Estaee of Joseph c. Jobason File No: 63-71-706 Date of Death: 7/3/71 County of Washiaaton Your letter of December S indicates that there wae improperly deducted for inheritance tax purposes the sum of $982.96 personal property tax aesesaed for. the year 1972 in the Estate of Joseph C. Jolmaon. 1 !lave reviewed Seetin 621 of the 1961 Statute and aaree tbat this was deducted in error. Please advise me as to the additional tax aud interest due to this error and it shall be paid illlll8diately. As I see lt, there !s ao need to file a Protest. Very truly yours, NfSsz J r COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 January 12, 1973 Mr. Russell Marino Register of Wills Washington County Court.House Washington, Pennsylvania 15301 Dear Mr. Marino: Re: Estate of Joseph c. Johnson File No: 63-71-0706 County of Washington Enclosed is a copy of a Protest filed in the subject decedent's estate. On January 12, 1973, Joseph F. Shamay, Assistant Director for Taxation of this Bureau, advised Norbert F. Stanny, Esquire, that the Protest has been Sustained. Accordingly, you are authorized to amend the record of ·this estate to conform therewith. RLS/ejs Enclosure Very truly yours, if~/ __p-;7#/ Robert L. Schrift·, ·Chief Inheritance Tax Division FOR: Peter J. McHale, Director Bureau of County Collections J No~tbett r •. Stanny I Esquiwe 3101 G-ront Building Pittsbutgh, Penn.syl.'Vani~ 15219 ' ·. Ret· Ia tote ot Joseph C • John$on Yi.le No~ 63·71-...0106 Countyo£ Washington .. The Xnhet-l.tcmc::e Tax P&-otest Boawd ot tn~ PenMylvonio ·nepcnrtmnrt of Reve~• met .on the 5th .doy of J'can1JCUry~ 1973, and C<m$.lc!el'ed the PI'Ot4$St filed !.n the above estate. The decision of the :Boord tollowru · .• The CCllUl\onwealth Protut tiled D6oembear 5, 1912 ia Sustained;· the elo:tm ttl# 1912 pe.tsonol. p¥:openy 'tcuc .ltf n~ dedu.c~i.ble undet.-·sec:ticn 621 of the tnhe.-ttanee cane! Qltate Tax Act of 1961 •. . . Jf'Sustr. ect Russell Melli' inc>· R~giate'i: ot WJ.lle Joseph F. $hCUQI;ly . · Aaslatont Dii'OCtOI' trn TQ2totion : FOR• Peter J • MC#Hcile, ,Dil'"to• ~eau of CO\Inty Collections • ·: . . t· ;; .< ,-"'. (Jo Form ·n • RCC-33 SUPPLEMENTAL REPORT COMMONWEALTH OF PENNSYL VAN lA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS j RESIDENT DECEDENT COUNTY OF ... .~~~~~~GTON ............................................... . I~WORTANT: 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.) ......... ·;~.~EP~I~-.~:~;;;;.: ... ;~~7: ;~~~:.~ J.;~S~~···············}:::UA;~: OF (State full name of decedent) Late of ....... ~?.:>.h.~!lgton.. ..... .. ...................... County ~~ Pennsylvania :.: :.--~~;~~~~:~ ------------~: -::~::--~} '" . .... . ~P:? .~.! ...... ~9hl.l:~9.I1 ..................................................... ....... ......... . ... . of the estate of the above-named decedent being duly sworn, depose s . ............. Eeeutor and says Decedent dled ................... .. .............. ~~.~Y.. (Month) ... ~ .... (j;;;~) .......... , 19.(~l~l· .. ·•{ ;;:~eaving a last will, copy of which is hereto attached. } Name and address of attorney or} other authorized representative to .. whom all correspondence should be mailed. No:r:h~rt: .1!'. ~1:?11.11Y, A1:1:()El?:~Y .: ........................ . 3101 Grant I3:tJ:~ldJI1g,J:>ittf31Jl1Fgh~ X~J:l1?:13YJYa.l.l:i?.l.??.J~ .............................. .. That as such Executor deponent is familiar with the affairs of said estate and the property con- ( J•:x.,Pu tor·A~illiHiKfll!'ir) Rtituting 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 JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules _____ of this return, with the exception of the following, for the reasons hereinafter set forth: That Sc.hedule A attached hereto and made part hereof sets forth full v and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal 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 deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other .Person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death in the case of savings banks, and to the date of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or agree~ent they are designated as tax free, of the United States, or any state, or political'" subdivision -thereof, or of J" ' . any foreign country, which are own.ed at the time of death; all wearing apparel, jewelry, silverware, pic- ~ I tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and~~ny and all other personal chattels of whatsoever kind or nature, left by decedent, together with the fairly estimated market value thereof; all bonds and mortga~tes held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance polici-es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. l 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 m&rket 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 transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or joinqy, 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 attacl1ed 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 mino~, 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, andthe 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. Subscribed and sworn to before me this 18th ································· ................ ; ........................................... day of .............. July ................................ 19 .... 7..3. .. .. 1! (!; .. JJJ I ................ ~t:i&timi·~~ .................... .. ~ittsburgh, Allegheny Count1. P'l. My Commission Explru ~anuary 17, 19n ..... ~ ... J.f ... l.~ ........................... . (Executor-~~) . .... /w~.ll?. .... H§.t.&b.t..~., ..... R.. ...... D. ....... 3 .............................................. . (Street Number) ..... AY..~.~.~.~.l ..... ~~~~1?.Y..~.Y..~~.~~ ..... !.?.}.!?. ................................... . (City or Town and State) NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or fami~y 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 c~lumn #1 in the "Summary" has been properly completed as above-directed. . ,. RCC-34 (1-64) f'COMMONW,f.AL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEPENT f" i "A" REAL PROPERTY Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by the decedent as tenant in common with another or others, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be described by lot and block number, street and street number, together wl 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. One acre plot -Morris Township, Washington County, Pennsylvania, reported as $600.00 in Original RCC-33 (1) (2) ASSESSED VALUE FOR YEAR OF ESTIMATED DECEDENT'S MARKET VALUE DEATH Increases as filed, increased to $1,801.00 -000 - Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. (3) DEPARTMENT VALUATION CAUTION (Do not write In this space) .. ' I ).~ ·~ -' COlvfMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property. owned individually by the decedent, at the time of his death. Property owned by the decedent jointly wi1;h .. apother 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. Savin,gs Bc;mds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estat'e. Tangible personal property should be listed first (e. g. jewelry, wearing app.a~el, household goods, and furnishings, books, paintings, automobiles, boats, etc.) . . . : .. Intangible personal property, such as bonds, treasury certificates, cash o~ :haJ1d 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 .any :undistributed estate of or income from any property held in trust under the will or agreement of anoth~r," even though located outside of the State, at the time of death, should be listed in this schedule. Item NO• ITEM List and describe fully UNIT ESTIMATED VALUE MARKEl' VALUE INCREASES DEPARTMENT VALUATION (Do not write in this space) Per Original 'Form RCC as Filed 12 13 14 15 16 24 and 25 27 30 The following changes were made by the Internal Revenue Service in connection with its examination of the Federal Estate Tax Return (Form 706) filed by the Estate: The Estate owned a number of Savings Certificates and one note as disclosed in Schedule "B" of Form RCC as originally filed in your Office. These obligations were not due until after the date of Decedent's death, how- ever interest accrued to date of death amounted to $2,016.52 Oil and Gas Well Equipment reported as $2,500.00 was sold in September, October and November 1972 for $6,844.20 Sale in November 1972 of interest in Gas Leasehold not reported in original RCC 33 Due from Utility Companies increased by $391.42 Interest in various Oil and Gas Wells in Ohio reported as $6,000.00 increased to $7,000.00 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" colunm on the last page of this return. $ 2,016.52 000 1,000.00 000 000 X X $ 3,016.52 C)O ;ooo - 3 or b .. s ~ ~ 8 l 'J IJ ·; _:u :e .. -r, )> ~ .......J rrt ::0 -c....J (/> 0 c - ::t: -(f) c... ~r--(/:) c:: z -1 (/) r- (j_"' rn rrt n•~~t .~ 1"'-J -1 :::0' ;-- ~ •. ! 0 Jl ;:.:::, ~-0 !...-~r c.-:.' "1"1 JK~ -~~=-~- ::z:::, .. 0 }~--~ 9 ~ ;::v =:t . -· r-~ -o r-z l> (/) 0 -.J \ \ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG R C C-8 I ( 6-7 I ) 17127 IN YOUR REPLY PLEASE REFER TO 38-189_1 Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT ANNA R. JOHNSON In Re: Estate of JOSEPH C. JOHNSON a/k/a _ __:li..:..:.A=-S..:..:H=I--NG=-T=-O:....::.N_:___ County -File No. --=-6=3--7~1~--=.7-=-0=6 __ _ Dear Ms. Johnson: You are hereby notified that the supplemental appraisement in the estate of Joseph C. J obnson has been filed in the office of the Register of Wills of Washington County on July 27 , 19 73, Said appraisement reflects the following valuations: Real Estate _____________ _ Persona I P roperty ____ ~3_,_, Y-O""""ly6_._ • .>.~.5_.2'---- T ransfers _____________ _ Jointly Owned------------- Totai ________ ~3~,~0~1~6~.~5~2~-- 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 b~y a appraisement may appeal therefrom as provided by law. Date July 27, 1973 S;gned ~~~ ~ ~~ Title APPRAISER II DATE OF DEATH: July 3, 1971 Note: This is not a bill. ) .. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUPPLEMENTAL SUMMARY Estate of JOHNSON' (Last Name) JOSEPH c. (Initial) a/k/a DATE OF DEATH~7--3=--__:7~1:___FILE NO. 63-71-706 (First Name) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of __ W--=a:..:s:..:h=-1=·.:.:n:s;g;L:t:..:o::..:n::.:.._ ____ _ Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each i tern in the last column to the right in Schedules "A", "B", "C", and "E". Dated: __ J_u_1_..y'---2_7_..,'--1_9_7_3..;._· __ ~.,~~ ~£x-hifiAISER 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: _____________ _ SUPPLEMENTAL REGISTER OF WILLS INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) s s I $ _____ -+---- TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 3,016 52 3,016 52 Valuation of life estates or annuities . . . . . . . . . . . . . . . . . . . $-------+-- I ESTATE TAX ASSESSMENTS $ _____ _.___ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$ _______________ ~---~0 . Tax on $ ---------------+----~ Tax on$ 5% $ ______________ ~--- $ _______ -4-- S--------4~- Tax on$ 10% $ _____________ ~--- Tax on$ 15% $ ____________ ~~--- Exemptions * Total Estate _______ -~--- TOTAL TAX $--------------L---- Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death ::-=::-==:=~=:=~==-="':1~·:=-=-: BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from -------tO------ AMOUNT OF ESTATE TAX ASSESSED $-----+-- Estate tax paid $ ______ __._ __ _ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE DUE $~~----~-- Add interest at rate of 6% from ----------~10-----$--------~ TOTAL TAX BALANCE $------1--- PAID $-----~-- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, same should be noted below, with short explanation • Will Administration ~ No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOSEPH C. JOHNSON a/k/a Deceased Late of . . . . AVELLA County of .. rlASHNGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL )' ~ .. SUPPLEiENTAL. DATE ........ ~ .. ~!Y. ...... ~.?. .. t .... .±.~.?. .. ~ ......... .. Fonn ~CC-2 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 1 2 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT COUNTY .......... Y.!~.~.PJ.~gt. ... Q .. ~-·----·-...... .. FILE NO. .. ......... §..~.::: .. 7..!.:::.7..9..§ .............. -............ . Whereas, .................. J. .. Q.$..~PJt.~P.~ ... : .. J..Q.h.P.:.~.Q.P.: ......... ~[l:~J~ ............................. late of .................... AY.~.!.~~ ............................................................... .. in the County of ....... : ......................... :W.a..sh.i.ng,t..9.P. .............................................................. Commonwealth of Pennsylvania, having died on the ................................. J ...... r..4 ............................................. day of ..................... ~.~1.¥......................................... 19 .. ?..! ... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, .................. D.o.rni.nic. .... .R.~ ...... P.~.N.~.r..i..!! ....................................... , an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the· expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. : Unit Appraisement . Description of Asset Values Made for Inheritance SUPPLEMENTAL Tax Purpoaes $ --~· -.. PERSONALTY: ... See Schedule "B" attached hereto: 3,016 52 I • I I I . ' • I I I . I I . I - .I . " . Total 3,016 52 form~;~~hb~~ ::~~w~~~;¥2: ~:; .~;~~ ~~:~~~~~~;~=~~~~~ Appraiser . ~~~~·,·······························;;:~:. . . <ron. Olllctl . SUPP~E:MENTAL .................. WASJUNG.TO.N .... • ............................. . County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ...... ~.~~~·~·~·····9. .. ~ ...... ~.9..~~~9.~ .... ~/~l~ ........... . Deceasid. Late of ·AVELLA Date· of D~ath, .J)~l:Y. .... ~.J .... J~Tt ............................. . AppraisemeHt Docket Vol., 38 Page, ...... .l.~.~.~.l. .................... No ......... 6..3..~ .. 7.1~.1.0.6 .. Filed in Register's Office, .J..:P..l.Y. .... ~.7. ........ 19 ...... 7.3 Amount of tax dtte, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal f1'om Appraisement, Entered and charged, .. I ' . . . . . ' .. ESTATE OF _ joseph c. Johnson, s/k/a J.c. ·Johnson,. Deceased. ---------------------------------------------- ADJUSTHENTS -FILE NO. 63-71-706 ~~--~-------- , · · DEBTS & DEDUCTIONS FORH -AHOUNT CLAIMED LESS IT2~·IS DISALLO~·JED: .•, ~t<Md-Jt-~£ ~~~4 ~~ y{ .. · .. ··BALANCE , · ADDITIOi-JAL DEDUCTIONS -ACCOUNT & AUDIT ·.:~ ,?JjdiJ_~~-·~· .d~~ (/ ·. TOTAL );.T.T.O'.IABLE DEDUCTIONS $_-'q_...g: ...... ;..""'"', '1~~ ....... - $. ____ _ $. ____ _ . . $ 9?.2. 9' .· $.¥&,.z f6· o ~ .·.·· . . ........ , ................. •; .. $._-.:;::c:S:;..:t:J~· ,~t'Ju,;0'- $_~2.~2;.Jo,oa~· .:.:;..0~Q~ $ ________ _ $ _ _.._ __ _ $_ '23<:>,0() $fo~-zc, o~ · :. j;/;~/ 7.3 ·.· . Date Approved RUSSELL HARINO, REGISTER OF ''TILLS By: . .. d .!J ·- .. T · ... : '· ·~ .. .. . '. · . . . : . ' I "' Fprm RC C -10 .••. DEDUCTIONS ALLOWED IN ~--~ ~?"..t ·'·y·- --~ , \ . OFFICE OF THE • .\ REGISTER-OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF . . . . . ...... $ . ... . .......... ) \, oF Washington COUNTY AND AGENT 0~ THE COMMONW~ALTH ESTATE oF Joseph C. Johnson A/K/A J. c. Johnson DATE APPROVED SCHEDULE "F" Regi•ter of Wills, Agent LATE oF ____ A_~_e_l_l_a~, __ Pa __ • __ ~~----------------- ;,. DATE OF FILING APPRAISEMENT May 16, 1972 DATi OF DEATH __ _.....!!J!..!Ui!.!1Uy~3_..,~l9!!...7~l!L_ __________ __ I!H' ~fi F~:~ .. NAMi OF PAYEE REMARKS AMOUNT , I. July 7 2 Washington Mould Mehy. & Foundry Invoice· 6-30-71 Gas Well Supplies 12 ~o· 3 C. Bennett Auto Supply Invoice 6-14-71 Gas Well Supplies k>o ' 1 ' . Producers Industrial Supply -··· ... ' Invoice··6-18•71 Gas Well-Supplies ~o· 4 14 5 Tavlor' s Texaco 6-2·7i Invoice to 6-8 Gas Well Suoolies 51. ~5 6-14-71 ' • ! ·' 6 I M.B.C. Auto Parts· Invoice ~-21 .. ilC:<ul t.Yill11 ~unnlHht "7 IsS - 7 Pretorius Agency, Inc. Invoice 6-28-71 Insurance 57 K>o 8 Fairmont Supply Co. Invoice 7-1-71 Gas Well Supplies '· 8 ~o· 9 Russell Bros. Invoice 6-16-71 Gas Well Supplies 11 ~o· 10 Coen Oil Co. 2-2~-~1 Re radio and Invoice -2 -de humidifier 171 72. 11 McGuffey School District 1971 Real Estate Tax, Prosperity, Pa. 9 00 ' 12 Pres tone Oil Co. Invoice 6-19-71 Gas Well Supplies 100 00 u·· Fairmont Supply Co. lnvoiee 6M30-71 Gas Well Supplies 9 48.' 14 General Weldina Supply Invoice 6-30.-71 Gas Well Supplies 4 20 16 eohtmbti Gas 80ih;any Personal Gas. Bill -June 6 78 8 17-Harry Thompson Wages -6-1 to 6-15-71 143 60' .. 20 Willis Shriver Wages -6·1 to 6-15-71 156 64 21: Paul Post Wages -6-1 to 6-15-71 195 90 15 22 Harry Thompson Wages .. 6-16 to 6-30-71 140 98" 2.3 Willis Shriver Wages -6-16 to 6-30-71 112 18 24 Paul Post Wages -6-16 to 6-30-71 193 os· 10 25 Sprawls Hardware June Invoiee Gas Well Supplies 18 34 - ' 26 26 Bell Telephone Co. June Telephone Bill 30 32. 27 Thomas Haves Royalty -6-30-71 to 12-31-71 150 00 28 Pa • Unemp lovmen t Comp. Fund 2nd Quarter Pa. Unemp. Comp. Tax 27 P3. 29 In terna 1 Revenue Serviee. ' Wages and F •. I .C.A. Tax 132 88" ·! . ___ ,_ ---..: ' 30 Washington Hospital Balance due on J.C.Johnson Hospit ~1 40" ...... ,, COMMONWEALTH OF PENNSYLVANIA. }ss: ' COUNTY OF t, HEREBY CERTIFY. THAT. TO THE BEST OF "'y KNOWLI!:OGE AND BELIEF, THI!: FOREGOING IS A JUST AND TRUE STATEMENT OF_ DEBTS, FUNERAL EXPENSES AND EXPENSI!:S 01" ADMINISTRATION SUBMITTED TO THE ESTIITE OF DEC£A8EC. AS OEOUCTIONll FOR INHERITANCE TAX PURPOSES. --(L, ti.) SWORN AND SUBSCRIBED I!EFORE ME THIS DAY 01' Ill __ I ' ' --.....___~ _..-, Form RC C ·10 ·t..:· ...• ,. ?· ;.'· ·~ ~ r ,:__/. OFFICE OF THE REGISTER OF WILLS orr __ w_a_s.;_b_ln-'s .. t_o_n ___ couNTY AND AGENT Of" THII COMMONWiiALTH STATEMENT OF DEBTS AND DEDUCTIONS ,. . DEDUCTIONS ALLOWED IN THE SUM OF . . . . ... , , $ . DATE APPROVED Register of Wills, Agent ESTATE oF Joseph C. Johnson A/K/A J. c. Johnson LATE oF ___ A_~_e_l_la_,~P_e_n_n_s£y_lv_a_n_i_a ______________ __ DATE OF FILING APPRAISEMENT May 16, 1972 DATE 01" DEATH ___ J_U_l,._y_3_,,_· _1_9_7_1 __________ ~- LnecK ·' 197'f'ATI! Ddl NAM!i: OF PAYEE REMARKS A"'OUNT ··7 27 31 Sheriff, Wellsbura; West Va. 1971 West Va. Real Estate Tax 14 9' 7 27 32 Sheriff. Wellsburg. West Va. 1971 West Va. Real Estate Tax 28 8 8 2 33 Pittsburdt National Bank Taxes Withheld from Employees · 223 ~0 8 2 34 Columbia Gas Co. Personal Gas Bill -July 8. 4 ' 8 21 37 Ambulance and Chair Service Invoice of 7-3-71 ( 20 )0 '. 8 21 38 Howard A. McMurrey Invoice 6-14-71 Well expense 2 ~0. 8 23 43 Pittman Funeral Home Funeral Expense 5~.659 po. 8 23 44 Pittman Funeral Home Additional Funeral Expense · 31 ~0. 9 20 47 Barry l'luampson Royalty -1-l-71 to 6-30-71 72 s· 9 20 48 Dr. Robert Knox Royalty -1-1-71 to 6-30-71 166 5 9 ll 49 State Worlr,men' s Compensation Fund Pa. Workmen's Compensation 49 )0 9 21 so General Welding Supply July Invoice Well expense 3 )0 ,. ' 27 .53 Norbert F. Stanny. Attorney Advances. Letters Testamentary.etc. 58 )0' 9 27 55 Touche Ross & Co. -C.P.A. Accounting Services-AdministrativE 1.400 )0 , ·-.c.xpenst 10. 2 57 Donaldson Brothers Rental -Gas Property_ 50 )0' 1969-197( 10 2 58 Donald M. Campsey Gas Royalties relating to '!_ears/ 360 ~3' 10 2 60 World Resource Investment Digest Advertising Sale of Wells 25 )0' 10 2 62 Dr. Bernard Berman Balance due on medical bill 102 ~2 ' 10 2 64 John Wolfe Royalty -1-1-71 to 6-30-71 84 ~0' 10 2 68 Ave Ua Earned Income Tax Officer Earned Income Tax first half of l~ 71 56 ~0' 11 6 77 Virginia Breibhold Notary Fee 2 ~o· 12 31 94 Victor Marttnelli,Tax Collector 1971 Tax on Ohio Gas Wells 73 ~7 I I.':J II. 1 10 96 Internal Revenue Service Federal Unemp. Tax prior to 7-3-7 17 9, 2 1 106 Anna R. Johnson Widow's Exemption 1,500 o· 2 1 09 Virginia Dreibhold ~otary Fee 1 0' COMMONWEALTH OF PENNSYLVANIA }sa: COUNTY OF I, ' HERESY CERTIFY. THAT. TO THE BEST OF MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPEN!Ial OP' ADMINISTRATION SUBMITTED TO THE ESTATE OF .OECI:ASEO. AS DEDUCTION!> f'OR INHERITANCE TAX PURPOSES. -<L. S.l '. &WORN AND SUBSCRIBED I!EFORE_ Ml! THIS DAY 01' ,., __ ,,, ' -2 - ---- ·.·c·<cc:.> ,c; .•• ,:r~·, ~-;-('~,;; ·";' •·. :(' ,,•:, .,,,,d, Form RCC·lO DEDUCTIONS ALLOWED IN j :'.~t.. ,"!!t'• :; ..... .! . ',• .. .,. ·r,.,'-'r;;. ·r.: .. ;.:; . . OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ............ $ .. REGISTER OF WILLS Washington · AND DEDUCTIONS DATE APPROVED OF. COUNTY . . . . . . . . ·.AND AGENT OP' THE COMMONWEALTH .. ·.· Register of Wills, Agent ...... ~\ ESTATE OF· Jose2h C. Johnson · LAT&: OF Avella1 Penns!lvania .. ·'• · A/K/A J. c • Johnson .. DATE OF FILING APPRAISEMENT Ma! 16. 1972 DATE OP' DEATH Jul! 31 l97l 197fATI!: ··U NAMi OF PAYEE REMARKS AMOUNT ., . ··s 10 126 Virginia Driebhold Notary Fee 1 00. 15 '127 Russell Marino. Register of Will! Filing Inventory 26 oo· •. f Assistinf Bxeeutor in matters 20 130 Julius Dael ·. oertain n.st to Gas and Oil Wells 2.000 oo· > . . 20 131 Malcolm L, Morgan 1 Treasurer Personal Property Tax 1-1-1972 982 96 ·7 ···tg:. 142 s • White Sons Grave Marker 692 00. . . 7 19; 144 N. Ca llaman S tanny._ c. P .A. Preparina 1971 Individual Income ,. Tax Return 800 00:. ' ··· .. ·' Additional Expenses riot yet paJ.d .";...._, : :"'" .. . ,. :..:.--., Anna R. Johnson '· Executors Fee 5,000 00. . .. Norbert F. Stanny Attorneys· Fee 20.000 00' \ .. '... '-· . .. ; / ' ' / / :-~ :. . . ~ TOTAL 41,278 98 COMMONWEALTH OF PENNSYLVANIA }••,: COUNTY OF Allegheny '· Anna R. Johnson HERESY CERTIFY. THAT. TO THE SEaT OF MY kNOWLEDGE ANO BELIEF. THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES ANO EXPENSES OP' ACMINISTRATION SUBMITTED TO THE ESTATE OF Jose12h c. Johnson a/.kLa J.C. JohnSOBECiASEO, AS OEOUCTIONii FOR INHERITANCE TAX PURPOSES. /s I Anna R. Johnson (L. 5.) .SWORN ANO SUBSCRIBEO BEFORE ME THIS 11th CAY 01' · SeQtember 18 _ll_ /.s I. Virginia c. Dreibhold, Notary Public ... I 3 . - ' .. ·., ;I :::r , . "" C::t c • .o I ' ; ,_:_! ::::.>' . c::::> ..-J :z -~ Ll-r-• l "-~ ··------------------------------------------------~ RCC-,:r,::S-71) 1 CO ONWEALTH OF PENNSYLVANIA I . f':.. .PARTMENT OF REVENUE f BUREAU OF COUNTY COLLECTIONS : INHERITA-NCE TAX DIVISION PENNSYLVANIA ESTATE TAX DETERMINATION IS-r-'1 HARRISBURG, 17127 a~d. &\ 1 o{, ~ r. F"'L Estate of: _____:Ji~O~~~e__!__p .:...!__"' _c.:........:.'-=Jt~o..!....!.N..:...:.N.::....:So~AJ_ Date of Death ____ 7!:...._· _:~_-_1_. _f ____ _ County W fl~ H'.., ~r'D"'\ T.'f), 3f, /89 ~ I Bureau File No. __ b-_J_, 1_1·_1..:..__0.::__h ___ _ 1. Taxable estate per U.l: Estate Tax ,R,eJ_u.ut,.,For!!l UZQfJ (.ltd qhl/11.. 2. Taxable estate per flnal ch.2..!!g.Lin Federal Return dated ~-18· 1~ 3. Amount of credit for State death taxes. a.a. 1ob . . 2.8 .3 o. 0'0 As shown on return form or final change notice($ 3 tJl.&-a ) As verified by computation 4. Penna. Inheritance Tax due and/or paid 5. Normal Inheritance taxes paid to other States 6. Total Inheritance tax credits (4 + 5) 7. Total liability for Penna. Estate Tax (3-6) 8. Less: Previous payments on a/ c of Penna. Estate Tax Date .~of payment Amount of Tax paid Amount of Interest paid $. _____ _ $ ______ _ ,. /------ 9. Balance .of Penna. Estate Tax due (7 -8) 10. Interest due from ____ to ____ @ 6% per annum ) $ ~07. CfJ../,n $ 2lo ~~.$7 3 13 ~.g;- 11. Balance of Penna. Estate Tax and interest due as of ------------$ 71~NfL# ======~====· ....... === Reviewed and approved by ________________ ___,.. ___________ _ (NAME) (TITLE) (DATE) . . ., ~ . .... ... .. ...... ~ -·· . .,._.......,, ... ··-........ ~-.. , 3 401 N. Broad St., Philadelphia; Pa. 19108 4 P.O. Box 2488, Pittsburgh, Pa. • 152~0 .. 5 400 N. 8th St., Richmond, Va. 23240 6 800 Delaware Ave.; Wilmington, Del. 19801 ,. · · @®~®uiSOUU®D'U~ ®ff ~DD® W®®@Ml?~) )) ... ,,.1 ' . .: ,• ";\.:; ., ·.·;-... ~: ~:· :-. . ®o~1Sl?o©1S l1Dol?®©1S®l? Internal Revenue Service . -.~ ;_. 'i '"'" ,., ··r ·:~,.._.::}:. , ,~ ... :_ ·j:tt'l£1:~ -. ~-~ ~:;. '"\ • J t\': . .tl!"' l..;J,-,f~<• )',j(;f.;::, • • ~ r b 3.' ' ·.:~"'·:;.-~-'·-~ ·;~:; :1{':x.,.. 1:"'1 I t1 · . ~ 1 I • .,·. t. ... --if~~t .t,4 ·.to:"·,""\~~~·'·· I~~ \. >ro .. J f } ( f;, l Estate of~ ,, " Date of Death: :~:.~·:.-· . .;;·,:~t-.:+' ..i.~·~;; . Date: JUN 2 8 1973 JooQh c. Johnoon ·-·~· ,, '1911 ESTATE. TAX CLOSING LETTER (This is not a bill for tax du.e) . . '" .. . ·~'i:l'1'~\-1\(;·: ),~::;~~~:·'The computation at the bottom_ofthis letter shows the Internal ~~:tp;J{l}~::~~::';/~.-~~evenue .service's determination of 'the Federal estate ta~ liability .. ;·>~tiJ:';·~;~,;~;i:t ·~,.rpr the estate named above .. You should keep a. copy of thJ.s letter as ,;~ID!.,':_;Jl~)f'I;;·:.~t;j: .·~:permanent record, since your attorney may need it to close the ~.'~,.k(?~:f~Y::~~;;.?J;,#i~·p~obate proceedings for the .estate. It.,·· .together. wi t!J.. proof of payment, ~;~:J;\~;?~~y~~.f\~~~5-:.: ~-~·.evidence that the Federal estate tax liability for the estate has ·;f~itt~I~~tf~: ~~ttled ' ,. ~.' :.l.·n~e-· r .. e1. · y.ours, J • ~~l~ r k". ").·\V•.>f ;,,~ ....... t :f · . .... . , • J ; .; . f' ·~·<-~.:,'1:;\,:~i.\ ~":: .. ; ' ' ' ·· .. ; \' \ '· ; ' . /i.t~~~~~:~;J.,~:'" .. ·. \ ·" '. · ... ~. ··.·: ' .~i~;~ic't Di"ector ~-' £.;; ·~·''\f't·~·:tw Gross estate tax ......... , ............ , ...... ;·: ...... $ 56,860.97 · ~-~J~~~~-:~;~{1;02\,~r:~~ss credits. allowed: ·: .~: · ·· . :'!··",;;'~'~:t,~·,,.,;;·f."((C:r.. State death taxes ................. $ 3,112.88"" .. /i;i:t;~;:,.·z f•:; ii£'' /f · F d · 1 · ft t · .· · · , · ·.;:; .... ,.,"\ .. ·at••',.·,. •>·-~. ..e era gJ. ax .............. , .. :~J~tit;k~~·t, .; ~~;.~~/~;~~h t~:~!!•~s: ~::::: ': 3,U2.8a ·' ,.~:·L~}~~y~~jJ~~~:·~t;;·NToe .. tt~el ctaretdeJ.ttsax ....... · .... · ........... .'··· .. ' ' ............... · ... $$·-...,,~,z.., T2.,:::.;<.8--."""'o;--=- J';di,:;'~1~.t~:;~:'~_;::. ·~.·-:,. . . ~-. . .. ' . • ..... •.·· .•.. : ..... · ..•.. · ...... • ... · .. •'• . . '~--"=-"--..:..;... _ _;;_~---..,-''·•·LJ.·~ ........ ··l··· ''":IPenaltJ.es J..f ·._ ~,.... $ :·•. '"!···•.,. -·· . , any ......... -. ..... •: ............. ·.... ... . . . . ·---------· ,,,;~(:~:~il~~~~,t:,. \: , . . . . . , , · · T · " " , ··.:JYf,,,:·'.? ~-:·~.·;tl~•. uo.rbon r .. a~. uo1uiro. < .. ·"· .......... ,,., •. , ... {';~·· l·. ' . S101 Ortmt BU14SQs 'I ·.; ·~ .. ~:[?;~~~/t~S~};v· . . .. ' · . ·'· '< ·:.e· t.:.~· ;'!' -'· pttt1JbtU'$h1 Pn. · -1.5219 t•'. ~-.. .i 1._. ' ' ... · '' '.,:: . '. ~- •:· ~. ;· l / ::_·~ ~--~·-·: ,:x ~~\~!-;. {:"; . . ~ -~ ·. ~ .'~~,'· ... -~~t~~-~~~EIT rJUJITIIG Off~U: 71 -JI~~U/1410, A EGlON NO. J.t Form L-154 (Rev. 9-69) :~~~~{~~r,,:~:. .· . ' ' .. ,, :,.._ {' ~ ., . i: .>· RECEIVED TWELVE THOUSAND and 00/100---------------------------------------dollars ANNA R. JOHNSON-EXR. representing Pennsylvania Inheritance or Estate Tax due from the following estate: From:~~~~~~LU~~~~~~U1~~----------.-----------------------------------------------------·~ PITTSBURGH PE:t-;'NSYLVANIA 15219 File No. 63-71-706 Dote of De 7-3-71 Date of Payment __ S~_e_m_b_e_r_2_7....L__1_9_7_1 __ __, Name of Decedent _J_O_S_E_• P_H __ C_._J_O_H_N_S_O_N ___ -1 Remarks: JMO ~;!;.;/ NOTE: To be delivered to taxpayer S E A L 38-189-1 2%Tax on $ _________ _ 6% Tax on $ ON ACCOUNT l 5% Tax on $. _________________ _ %Tax on $ ________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rote of __ %from---------------- to _____________________ _ $ _________ ~ $_----=1:..::.2..L., 6::..::3::.=1:.;.. • .::::..5 7.::__ $ ________ _ $ _________ _ $ ________ _ $_~1~2'4,~6~3...._1-L;• 5""-7'---- $ ___ -=.6..::.3=1.:...:. 5::...:7:___ $===1=2 ,;,:' 0=0=0=. 0=0= Received o Y}~;;1:-~~ILA~J!o,...b..,~-/-+-~I'..L~~~1)...:::-------- NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of. th tenant or tenant for years, as evidenced by this receipt, it Is understood that the Commonwealth not be precluded or prevented from hereafter assessing additional inheritance tox at the death life tenant or tenant for years whenever it appears that such additional tax may be .legally due a collectible for reason whatsoever. ,, r L i ' l -~ r ·'. ;:. ' .[ I I COMMONWEALTH OF PEN > . . ·., , ~PARTMENT .()F REVENUE· . . . . 53 ~FFI~IAL .RECEIPT. • rE~f"SYL,~~NIA 1Nf:IERITA~7E' AND ESTATE.' TAX -----------------------------dollars RECEIVED FIV'i THOUSAND and 00/100----~ ANNA H. JOillJSON-B:ffi. From: ATTY STANlEY representing Pennsylvania Inheritance or Estate Tax due from the following estate: PITTSBUH.GH PEl•[-l:3YLVAl'LU', l File No. 63-71-706 Nome of Decedent ----=Jc..::O:;:S:;:i_:c.:':f::...c·,}:..::c{-=.C-=.•--=.Jc..::u:...::' r.::.1h.:.crs::...c· O:...:l:..:.·~-------l Remarks: S E A L NOTE: To be delivered to taxpayer 38~189-1 2%Tax on $ _________ _ 6% Tax on $ On Account 15% Tax on $. _________ _ %Tax on $ ________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at th~ rate of _._%from---------- to _____________ _ TOTAL AMOUNT PAID Received NOTE: In accepting the transfer inheri'tance lax on future estates, prior to the death of the tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth s not be precluded or prevented from hereafter assessing additional inheritance tax at the death of life tenant or tenant for years whenever it appears that such additional lax may be legally due a collectible for reason whatsoever. $ ________________ _ $ _________________ _ $_. _· -------- $ _______________ _ $ 5,000.00 ---~------------ $ __________ _ l I ' ' ! I ·; I j. ! f. ---y . RECEIVED THREE THOUS.AND and 00/100----------------------------------------dollars ANNAR. JOHNSON EXR. representing Pennsylvania Inheritance or From:~~~·~--~N~O~R~B_E_R~T ___ cF~·~S~T~F~~N~Y~-----------.-----------E_st_a_te __ Ta_x __ d_u_e_f_ro_m __ t_h_e_f_o_ll_ow __ in_g __ es_t_a_te_: _____________ m PITTSBURGH, PENNSYLVANIA 15219 File No.63-71-706. Name of Decedent JOSEPH C • JOHNSON County ___ W_A_S_H_I_N_G_T_O_N ________ ___, Remarks:· J.MO J) ..dr .l), 5 E A L NOTE: To be delivered lo taxpayer 38-189-1 2% Tax on $ _____________ _ 6 % Tax on $ __ O_N_A_C_C_O_UN_T __ 15% Tax on $ ________________ _ % Tax on $..:.·--------------- Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after . date of death Plus interest at· the rate of L% from 4-3-72 to_· __ ~D~a~t~ew_ ___________ _ TOTAL AMOUNT PAID NOTE: In accepting the transfer inheritance lox on future estates, prior to the death of tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth not be precluded or prevented from hereafter assessing additional inheritance tax at the death life tenant or tenant for years whenever it appears that such additional tax may be legally due collectible for reason whatsoever. $ ___________________ ~ $ __ 2=-:':-:9:...::1:....:.7...=.•...:.7...:....7 --H $ ________________ _ $ ________________ _ $. ________________ _ $---~2~.9~1~7_.~7~7 __ $ ________________ _ $. ______ 8~2~-~2~3~-- 3,000.00 $======== ~ I __ w _____ -----~-~~~ R.ECEIYE!l. SEVEN HUNDRED FIFTY-NINE and 27 anna R. o nson ... Excr. loo ............................ _ .... .., __________ ,. ____ .,.~ollars representing Pennsylvania Inheritance or From: ATTY.. NORBERT F ST Address 3101 GRA1-4"T BUILDING PITTSBURGH PENNSYLVANIA 1 Date of De 9 Dote of Payment __ u_· _u_g=u_·_ st __ 2---LO_l_9-'-7 __ 3 __ ____, Nome of Decedent JOSEPH C. JOHNSON County ___ W_A_SH_· I_NG_T_O_N ___ ~----1 Remarks: MJR/ ... SEAL NOTE: This Triplicate Receipt to be retaine!llor a"$~.l:.'1<f19,..l i' ' ' Estate Tax due from the following estate: 2%Tax on $ ___________ ~----------------~ 6% Tax on $ 354,160,54 15%Tax on $. __________ $ __________ _ o/o Tax on $ __________ $ ________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if. Prev • paid within three months after Bal, date of death Plus interest at the rate of L% from 4•3•72 Date to ___ ~~~------- Received $. ______________ _ 21,249,63 $. _____________ _ Pd, ,&0,549 .. 34 Due 700,29 $ ______________ __ 7 27 NOTE: In accepting the transfer inheritance lox on future esl~tes, prior to the death of the life tenant or tenant for years, OS evidenced by this 'receipt, iH~ understood that the Commonwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of~·th:~-~e1~___:~~....:..::..::::::~~::-f-:-~...l-......!:.~~~----ll life tenant or tenant lor years whenever it appears that such additional tax may be legally due · collectible for any reason whatsoever. ! I { -.. · . ~ RECEIVED SEVEN HUNDRED FIFTY-NINE and .27/100----~-------------------------ttollars Anna R. Johnson -Excr. representing Pennsylvania Inheritance or · ATTY NORBERT· F. S Estate Tax due from the following estate: From: • Address 3101 G 2% Tax on $ __________ $----------e~ PITTSBURGH PENNSYLVANIA 6% Tax on $ 354,160.54 Fi I e No. _6_3_-_:_7..::;1_-_:_7_:_0_:_6 __ Dote of 15% Tax on $ _________ _ $ ________________ • :,., %Tax on $ ________ _ $ _____________ _ Estate Tax, Act of Nome of Decedent _J_O_S_E_P_H __ C_. _J_O_H_N_S--'-0--'-N'----------l May 7, 1927 $ ______________ _ County ___ W_A_S_H_I_N_G __ T_O_N ________ ---1 Remarks: MJR/ 21,249.63 TOTAL TAX CREDIT $. ________ _ Less five percentum of tax if Prev • Pd. 20, 549. 34 paid within three months after Bal. Due 700.29 date of death $ ________ _ Plus interest at the rote of L% from 4-3-72 to Date SEAL. NOTE: To be delivered to taxpoyer 38-189-1 NOTE: In accepting the transfer Inheritance lox on future estates, prior to the death of the tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth s II not be precluded or prevented from hereafter assessing additional inheritance tax at the death life tenant or tenant for years whenever it appears that such ·additional tax may be legally due collectible lor reason whatsoever. l i ( l 2%Taxon $ __________ .j)----------~ Pl'rl'SBURGH, 6% Tax on $ 354.913.50 Date of 15%Tax on $, ________ _ $ ________________ _ %Tax on $ __________ $----------11!1 Estate Tax, Act of Name of Decedent _:JO::_:._.::SBPH=::..::=._c=.=.__::JO'IIN....::..::=.:..so=-=· =N:........::AlCA.=..:=----J May 7, 1927 $ ______________ __ TOTAL TAX CREDIT $ __ 2_1_,_29_4_.9_1 __ Remarks: Less five percentum of tax if Pref.Pd. 21« 2f.9.6i paid within three months after Bal.due 45.18 date of death $ ________ _ \ Plus interest at the rate of L% from 4-3-72 to Date $, ___ _.4~-..~sh.l2!--- TI [R1~ [p [L~@ ill 11m ., .,. ~ ' ~ N9TE: This Triplicate Receipt to be retoina'd for audit pur'!!fJI-189•1 S E A L $==="=g=·='=o== TOTAL AMOUNT PAID •. . / NOTE:'' In accepting the transfer inheritance tax on future estates, prior Ia the death of tenant or tenant for·yearsras~ evidenced by this receipt, it is understood that the Connmo,nwEtalth not be precluded or prevented from hereafter assessing additional inheritance lox at the death life tenant or tenant for years whenever It appears that such additional tax may be legally due collectible for a reason whatsoever.