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Home My WebLink AboutOC1971-0871 - ESTATE OF BARNASH___.J • '(Fewho<'d".d..,d"d 'n...ta'.)·-·J Ju tlte (@rpl1an1i'mnnrt of malll1tngtou mounty ESTATE OF.No.63-71-871 Term,19 ,A.A. In the audit of the First and Final Stephanna Blank and Frank Bittner,Jr.,Administra- tors Account of Deceased The petition of ~~~P.~.~?~.~~.!~.~~~~.~~.;:.~~~~~.~~~~.;:.l....~;:..!. (Name of Petitioner) MARY BARNASH State (I)whether de- cedent was married or unmarried;(2)if mar- ried.whether a hushand or wife survived and his or her name;(3) whether or not there was any marriage settle- ment;(4)whether or not family relation was maintained until deced- ent's death;and (5) whether the decedent left children or issue of deceased children. respectfully represents:. (a)The decedent died ~P.-.g~~.t.~.I ~.~7..l.,intestate and (Date) letters of administration on h.~;:estate were granted A\;I,.gu.st 2.6..,..1971 (Date) as per record thereof appearing in Administration and Bond Book No . at page . Decedent was survived by (b)At the time of death,the decedent's domicile was ;::k the Com- monwealth of Pennsylvania,to-wit,at.....Jy.~.~h~P.:g~.9.~....G.9.~~.t.y.f....J?~D.~.!?.y~:vania (Town or Township.State and Nation) and residence was at........~.~P.:!?.Y..~~.....'!:!?.~l'l.~h~p.f..W.9.:~.h.:i:-.l'l.9:!:9.P:....G9.~P:.~.Y..l .....!?~.~.n sY1v ania (Town or Township.State and Nation) (c)The names of all persons having any interest as heirs or next of kin with the names of their deceased parents,to show relationship if they take by representation are as follows: NAMES Relationship Interest Of age.sui- juris,or not, (write yes or no). Name of Guardian,Trustee or Committee.if any,or beneficiary,mancee and place of record of appointment and is bound suffi- cient to cover lind protect share. ZOFIA BITTNER Sister JOHN GANSIENICZA Nephew JOSEPH GANSIENICZA,JR.Nephew STANLEY GANSIENICZA,Nephew ZOPHIA HRUIK Neice State exceptions,if any, giving names and dates of death and the names of their executors or administrators,or the names of their issue as the same may be mater- ial. All of said parties m interest are living,except Describe type of notice.(d)All parties having any interest have had notice of the filing of the account by Frank A.Conte,Esq. ,.J'~,;:':.,,~:.. ".",;" ';.':.. ..~~J;. (e)Balance for distribution per Account (f)Additional debits,not shown by Account See Attachment I (Itemize)Russell Marino,Agent for the Comwl th. for Inheritance Tax Payment ---$4~800.00 Register of Wills,for filing Acct.--$23.00 (g)Additional credits,not shown by Account (Itemize)NONE $~.?.f..?..9.?...~..~.1 $...5;..;'</"3.'.9.6 $...:.:.::.:::.:.:=- Insert word UnotU where necessary. If taxable state wheth- er tax has been paid. H too many for the space,annex a listthere-of;if no such claims, insert the word "none." If any creditor or other claimant has not re· ceived actual notice,that fact must be stated. Indicate such claims as may be secured or en- titled to a preference, and give detailed infor- mation concerning such security or preference. Here insert a reference to all questions requir- ing adjudication,and a statement of any mater- ial facts not already given.If none insert the word "none." If any share has been assigned or attached that fact should also be stated here. State kind,form and character of property composing the balance for distribution,and if any part thereof is not cash,whether or not there has been any elec- tion to take BUch part in kind. Ba1ance $...3.9..I..QJ.~..,..6l (h)Claim for exemption has/~~~made,and has been paid. (i)The estate is...no.t....subject to the payment of inheritance tax to the State of Pennsylvania. (j)The estate is ~?~subject to the payment of the county 4 mills tax. (k)The estate is n.Q.t:subject to the payment of Federal inheritance tax. (1)All creditors (and other persons who have complied with Rule II, Sec.9),of whose claims the accountant...h.~y.~notice or knowledge,have ........................received actual notice of this audit;the amounts of their claims and whether or not they are admitted to be correct are as follows: (m)Information has been received that four of the heirs reside in Poland but they have not,as yet,entered their appearance.Whether in fact they are alive is unknown. Information has been received that additional assets may be held in Poland in the nature of personal property. No response has been made to inquiry of the Polish Consulate regarding this property. (n)The balance for distribution consists of property in kind,form and character,as follows:Real estate situate in Hanover Township, and cash. 'll "•• _.-------------~~-.--. 369.12 $=======:11ll1 $--------$---------!r1! $---------$----------·IU!6%Tax on 2%Tax on TOTAL AMOUNT PAID 15%Tax on $35,861.51 5,379.23 I'---------$---------1 I ___$1 1 ,11 1 1%Tax on $t Estate Tax.Act of 1= May 7,1927 $I~i !='TOTAL TAX CREDIT $5_.:-3.,-7_9.,-*.....,2-:3__ 1 1.t! Less five percentum of tax if Prev.Pd.,5 ..098.59~1 "paid within three months afterBalanCe 290.64 I dote of death $I ,....Plus interest afthe r.!i!.~of : .,e 6 %from _..::.5_-..;:.2:.--_"(::...;:iA _··I.t~Date $7_8_._48_!~11 1 i ".,I,' Dote of Death_8_-_2_-_'_1__--l JAjr! ~,--~''#f'''~''\",f'r.~<. -,'..'-fl-j t". Urn ~[p ~~@&IIg::..~~E,A'~;l .tl\!','"" NOTE:This Triplicate Receipt to be retainecT for a~8WlttS-2""." ...-;\..~..>",:~!4'~;"..:iI''" '."I:,:'./Received by NOTE:In accepting the transfer inherital1ce tax an'lfuture estates,prior to the death of the life tenant or tenant for years,as evidenced by this rece1pt.Jt",is.!:''lsl.e,rstood that the Commonwealth sholl n l fat be precluded or P f revented frhom hereafter assessihng addihtiandadl i~heritance tax at the death of the_4-~~~f,L3.&L""-'!~'-:F-=~~..L..,.<~=:;.==-r",--1 ' i e tenant or tenant or years w enever it appears t at suc a itional tax may be legally due and :/ collectible for any reasan whatsoever. Nome of Decedent _Mary_~_Bana._h_'---------i Remarks: ,County __~..::..&....::..._b_i_b=et'__on __l l~--=-_~,..--..e"...A,'"'*'¥""et.....~5>,..··j7#\,~~,,):::--=4tiJE"-~'?#¥?...@x",A·t~...·==~,i~i1~~C'4 (6-74),'COMMONWEALTH OFPE~NSYtVANIA I i,.i "OEPARTMENT OF REVE,NUE 1=1 NO.F 47275 OFFICIAL RECEIPT,.PENNSYlVANIA,INHERITANCE AND ESTATE TAX :11:================-=.-=-=,.====:=====;:====.=;:=;:::;:=====1111 iQ:THREE HUNDRED SIXTY.NINE and 12/100 ""'••-·••i\ll'RECEIVED "dollarsi,f Stephanna Bliiik &Fririk Bittner,Jr.representing Pennsylvania Inheritance or 1 '=,F A·•Frank C..Estate Tax due from the following estate:~I rom·----"'.JE----------------------r-------------------------lllll illI!,Address lOW lWheeUng Street ~t Va.on PenuylYarU.a 15301 i~I,'I;:F'lle No.63-11-8'11 J 1 ,'[i'Dote of Payment October 2'.1976 _._--~-~----~-,,---- T t 7 :;0 0 0 0 7 EO 0 0 0 5 1 5 0 0 7 Z.0 1-4-4 4 0 8 3 8 8 1 8 :-:2 7 '.?8.. 3 7 4 2 7 6 0 s 8 0 5 6 0 7 6 2 0 0 1 6 1 1 2 2 0 1 4 8 0 5 6 9 1 8 0 0 9 1 8 0 0 4 1 0 9 3 0 2 ~.t""'j" /S-J--f ()p- I Rob€ JIJyc a/k/a MelJ Duar r'el~ Georl Hal' ~1anon,Mary E.. Milliron,B.N.D. HcConriell,Lena P., An Incompetent Ulery,Edith E:stat':~. Ulery,Geraldine DeNormandie,Gertrud~P. Lively,Lena Lee Rlchards,Margaret Ann Day,Velma a/k/a . Velma M.Day a/k/a Mar'y Velma Day Frazee,D.L.a/k/a David L.Frazee • Patterson,Mary Fern Fern Pattersen Johnson,Mictael H. Fri tz,Gl en C:. Funka,Chal~les B. Kelly,Pearl Klun,F~ances a/k/a Fannie Klun Stojkovich,Mike a/k/a Mike Stojkovic Leichliter,Viola Marie 6-923 6-35 '(6-,997, 76-L197 73-919 76-293 No._.--- 75-9 76-1327 7'7-256 76-205 7'7 -1 08 76-482 76-634 76·-1042 76,·703, 76··922 '77-201 77-52 Ma i N/ I.~.§£ow{'~~~1~o_J0:..-.~~_k ~.H~ , J"-....',=, /!FORM 67 ,REV.1-50 REG.WILLS J Appliratinn fnr 1Jj~tt~rl1 nf A~minil1tratinn nn t4~ Estate of ~~~~~~~A.§.?. late of HaIloY.'.er ';r,QJ1.DJiihi,p,,Deceased. Before the Register of Wills of Washington County personally appeared ~.~.f.;:P..tlAN.NA ~L.~.tilK 9..ng f..RAN.K B.ITl'NE.R.J.R . who,being duly sworn deposes and says that..,M.9-Xy.B.a.r.n.a:;?h :.. age ~.1 ,having h§.r.last family or principal residence at...B.~R.~#.4 . (Street and Number) .........~~.~~.Y..~E '!:?.~~~.~~.P..!.,Washington County,Pennsylvania,died intestate (City,Borough,Township) at H§..p..9.y.~:t:l'Q.Y.?n:;?hiIiL ,on the ~.P..~ay of ~lJ.g:JJ.S.t : .,. A.D.,19 7.1..,at ,M.,possessed of pe~sonal estate to the estimated value $J.~..,.!Q.Q.Q..~..Q.9,and of real estate in the Commonwealth of Pe~nsylvania to the estimated v~lue of $2.I..Q.Q.Q..,..O..Q ,situate in .H§..p..9.Y.~i.r;r.Q.w..n:;?b.ip..,W.a.s.hing.to.n.Calln.t¥-.,g~.m:}.§y.1.Yania ...................................................................................................................................................................................................................................................,.. The nam¢s and addresses of the decedent's surviving spouse ~(if any)and other heirs (including helfs by.adopti911)are as follows." ,'I RESIDENCERELATIONSIDr":R.D.#3,:Zofia Bittner Sister 'Burg~ttstown7 Penna ...........................................................................................................................................··r···············································.·,.~':.~. ........!I.Q~.~~.gn§.i~.n.iQ.i?j.9..N.eph.e'lcl ·P.o.land . ~,'.•'r ........!I.Q.$..§P.h.h G.ans.ie.nic.z.a".J.r N.eph.e'lcl.:·..··Pel·a:n-cl...··..· · · · ·..········..···.,.,I ........!?!A.~J..!?..Y.G.~n.§...t.§.n.t.g.;?:.§,N~.p..he.w...g9..~.~~.9 .. Zofia KruilNeice Poland................................................................................................................................................................................................................................................ ........................................................................................................ ,,........................................................................................................,. ....~:..',". That deponent is over 21 years of age,resides at.........?.....!?.:g,~,g~.:t;:j;,~.t9.WJ1".....P.e.nn.s.y..ly.ani.a.." .................................................................................................................................................................................................................................................. is a citizen of the United States and a'resident of Pennsylvania,and respectfully applies for Letters of Administration upon the Estate of said decedent,no letters having been previously issued Sworn and subscribed before me tbis U...........J~d __ _£.~..._ra~~._.day of ,..£.~7~A ..p.,19 ?.~~.. .............................................................................~.~ REGISTER COMMONWEALTH OF PENNSYLVANIA}SS: WASHINGTON COUNTY, And now O~.:?::..f ,19..7..1.,comes ~.~~.P..~.~.~.~~~~.~~~~.~.~¥.:.::~.~~Bittner, Jr.,who being duly sworn doth depose and say that ~.h.~.y will well and truly adminis1ier the goods and chattels,rights and credits of ~~E.¥.~~:E;r:}~;.~.h ,deceased, to the best of.....:t..b&~ill and judgment in striot compliance with the laws of this Commonwealth,mind- ful of the laws relating to inheritance taxes. Sworn and ~cribed before me 1:his........:z:..~. day of..~~,A.D.,19..7/.. ::::::::~~:::2?i~~::: REGISTER ·10 /.r " r APPLICATION FOR Letters of Administration ESTATt OF Decea~ed R $. Letters :,..............I )]1 tJ.-.fJ P $. E~tra Alias ."$ Certificates :::;:Iv::$:::::~:::::::::;::' Renunciations $1,~.......................................... .~.","'....\;./.$'."...'.<,, ~ \• ~--::_.t -r------r- r--""...,J r-'(r-' :::.c'...., C).==--o ~.:::_-::::r :~~-- --0 r-Z c:::> l:>en 0 F-~I'........ '" ...:2fr..I.!J::!.Y...tr=~'XC!!::.. Attorney """'2 r..-. 'I, ~" ---------..-- .; ,/ ESTATE OF ......................................Mb.g:¥.:§AB.~A.e.H DECEASED The undersigned ~~9.p..hA~~~.t.:~.n.~.~and heirs of ~.~~.¥.~.~~.~.~~.~:..late of...ij~n9..y..~:r.'r.9..w.n§.h..t.p...l W..§,§.h..t.n,g.t9..D...County , deceased,hereby renounces h.~.f.......right to administer on 9.~.9.§.9.~P..~..~.:?estate and respectfully asks that Letters of Administration be issued to e.:t.~ph.~.~:t}.~~.~~:t}~~.~~.. Frank Bittner,Jr.................................................................................................................................................................................................................................................................. Signed in the presence of: ...;;.~+..dJ.~t.t.!I!&!I.,. ;0 JTI Z C Z 0-»>"."'}-IJ_-0z J Estate of .....J4~.r..y....:s~:rn~..$.h...................................} Ha No of 19 .. late of PC>.Y.E3.::r.,Deceased ................................................................................................,,,". KNOW ALL MEN BY THESE PRESENTS,Bitt Jner"r. That we,..~~.f3P~~~~.1?~I3:n..~...~~~..}~~~.I?-.~/..~s ..~~~.~.~~p.~~:~..~Il~.y!1.i..~~.~...~.~~.~.~.~...~:ide li tyandGuarantyCo.Baltimore"Md.Surety .Ill of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl- vania,for the use of those interested in the estate,in the sum 0#.2.0,.0.0.0.•.00 Dollars,to be paid to the said Commonwealth,to which payment,well and truly to be made,we do bind ourselves, jointly and severally,for and in the whole,our heirs,executors,'administrators,successors and assigns,and each and every of them,firmly by these presents.Sealed with our seals and dated the .?~.~p....day of ...A.~8.~.~.~A.D.,one thousand nine hundred and '~~yf3.I?-.~Y.9!lE3 . THE CONDITION OF THIS OBLIGATION IS,That if the above bounden . .......t?~.~.p.~l,'l~Ei,l?l.a,..l,1.~~p.Q y~n.~..JU.t.t.P.~.:r.,J.r . Sealed and delivered in the presence of: Co. .....~. lJni'~s~:n .0:i¥uk~anty Baltimore Md.SuretyB;'A~~i~; ~tatttttrttt of ~urdl! Administrator s or any of them,shall well and truly administer the estate according to law,this obligation shall be void as to those who shall so administer the estate;but otherwise,it shall remain in force. I,----------------------------------------------------------------------------------------..•surety in the sum of $on the administration bond in the estate of -------------------------------------.------..._,say that I reside at --.--------------------------------------.Washington County.Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duIy recorded,situated in _........._......._.__............_......._......_....__.......__...._........_.._....... Washington County,Pennsylvania,worth above all encumbrances $.--__•..•.;and that I am worth the amount expressed in said bond.over and above my just debts and liabilities. •_----_•••_-------------------------------------------------------.-._--------------------------------------__A, P.O. &tattttttut of &urdy I.------------------------------------------------------------------------------------•surety in the sum of $on the administration bond in the estate of ----------------------------------------------------------.----•say that I reside at -------------------------:--------------------------------------------------------------.Washington County,Pennsylvania;that I am the owner of real estate.the title to which is in my own name and duIy recorded.situated in ______ _.._.._ _.._.._.• Washington County,Pennsylvania.worth above all encumbrances $------;and that I am worth the amount expressed_in said bond,over and above my just debts and liabilities. ,......& ...................................................................................................-. ._----------------------------------------.--_._---------------------------------------- Street P.O. COMMONWEALTH OF PENNSYLVANIA,}SS:WASHINGTON COUNTY. And now .___..19 .._......comes __.._____ _ _.._ who being duly sworn.says that he is acquainted with the financial standing of the securities to the within bond;that the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this __ day of .A.D.19 _._------------.-------------------------------------.-------..._--------._-----_._----_._---------------. 63-71 -g'71 No..23.54 . i\~miuilitratinu 1Bnu~ IN THE ESTATE OF .......M~.~y ~~~.~~~h ___._.._0••_ And now A)Jgy.~~.?§,197.*. Bond approved and Letters issued to .st.e:pha~'$..:13~.nk.-.~d..-,--~-~~.....-....-.-Frank Bt:t§le.l',J~....__ :r::-0)=-(/)...·n c::-J ..who w..er.~~..~u.,Iy._.qu~ll'~e~~_ . l.I.J:1 r .~:-0 r-~r-, ---r""\~Russe±i£~Marino '"••••••••••••-••-••••;:-).--;:.••j;":.:••••••••••::::;:••••••••••·R·····:··t······ o ""'=-::;"1 egis er.-::::-.r --,.c:;:l-u r ...-::>(,')0 , Bond Bock 64 .Page 22.4 ~ BADZIK PRINTING ~9 DONORA ~ J&3-7 /-~7/ 1\ffiiknutt If fxrrutnr (@r 1\Mftulstrntnr }55: ~tntt of Jtuuayluntttn <!touuty of Itna4tugtou Personally before me,the undersigned authority,a ...N9J.~~-y...?.gp;l,.J9__._in and for said County and State,appeared .5.te.phanna..B.lank...&F.r.ank...Bi.ttner..,.J:r who,being duly sworn according to law,deposes and says that t hey is the ~or administratOIsof the es- tate of Mary....Baxnash deceased,that the foregoing schedules constitut~a complete inventory and appraisement of the real and personal estate of M§,~y.~g*.n.9J~.h , deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item (If 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 n:;uned -n ""'~Ackninistrator.s ;'¢-IV tI '-A~"·IL>1 r_)~(J1 d Sfworn a~::s~ri ed be 1 f 9 0rerJr:)this .()..: }Jf:"M ./:.:~..l.~~. ay °+....'f"........f.,.;/../~l{Administrator S~~I~:i.~~;;~;~··m,·····~~~L INSTRUCTIONS MY COMMISSI~~EX.fi¥f~~t1drj9DJ.ust be filed within three months after appointment of personal representative.Member,Penn~~vani~SMif9ij'~~~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 $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ~uututnry nub 1\pprntatmtut .of the goods and chattels,rights and credits which were of ~gX ~~Jm.~$.~.late of .Hano.v.er To.wnshi.p . Washington County,Pa.,taken and made in conformity with the abO'Ve affidavit. DOLLARS CENTS REALTY: R.D.#4,Burgettstown,Hanover Township,Washington County,Pennsylvania,1 Story Frame House -B1dgs. 164.779 acres surf 34-6-16 DB 637-675 TOTAL REALTY 7,500 00 7,500 00 PERSONALTY: Item No. ,;1.'.'...T\\ro yellow gold wedding bands ...'"Two gentlemen's signet rings,ye11ow gold ""O'ne ladies opal ring,w/two white side stone~!15 00 "2 Savings Account #063-12514 Washington National Bank,Burgettstown 7,301 44 3 Melton Bank Savings Certificates in the name of Mary Barnash as follows: 1#E 50;54-2-27-68 $2,000.00 E 00953 7-11-66 2,000.00 4,083 88 4 ~.,U.S.Savings Bonds,Series E (19 total) :;.as fC911es.vs: "..,"'.',(issued)(amount) #M 8g333072 2-27-67 $1,000.00 M 89333071 2-20-67 1,000.00 M 89333073 2-20-67 1,000.00 M 8933074 2-20-67 1,000.00 M 89335165 5-26-67 1,000.00 •• "\• ---.., "11...~~ ....;:....~~'";:.... ~c...~ t tl'l ~ tl'l ;: ~'"I ""i ~ U1 ~"'::l- ""i ~tl'l ~....., 0 ~"11 '".....;: '0 .... itatr of 'ruusylttattia Qtonuty of mas4iugtou ...t-~,I 1\ffi~autt 'f iExrrutnr ®r 1\~lut!itratnr }55: Personally before me,the undersigned authority,a in and for said County and State,appeared who,being duly sworn according to law,deposes and says that he is the executor or administrator of the es- tate of deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of , 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 Ea~tol A~~~~t~ator. Sworn and subscribed before me this ..../tt.2....}V ~JI ~~ day of T·I~·········l~~'Y~Jl ....I ~...~·xechto;-Ad~i~~;tr~1~;··_··············r;:~~I;GT~.~~~~;,~J1.)·····=""O~~;;'l'I~~~INSTRUCTIONS MY COMMISSION EXPIRES APRIL . ,1975 Member,Pennsyl~ia~iit1Mlllntoll)esrnust 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- .":..':':'.'chiding 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 juttrutory aub 1\ppraisrmrut .of the goods and chattels,rights and credits which were of ~~~~~.~~~.~,.late of ~~~~.y.~.~.,..?;?~?~~.~J?.. Washington County,Pa.,taken and made in conformity with the above affidavit. CONTINUED Item No. DOLLARS CENTS 4 Continued U.S.Savings Bonds,Series E M 4000426944 7-51 $1,000.00 M 4000426943 7-51 1,000.00 R 38821628 2-20-67 200.00 D 89069960 9-2-66 500.00 D 82000644 2-11-60 500.00 M 82108259 2-11-60 1,000.00 M 82108256 2-11-60 1,000.00 M 82108257 2-11-60 1,000.00 M 82108254 2-11-60 1,000.00 D 83821118 10-26-61 500.00 M 37866810 8-7-57 1,000.00 M 37866811 8-7-57 1,000.00 M 37866813 .8-7-57 1,000.00 D 3087844 3-53 500.00 18,527 28 5 U.s.Savings Bonds Series E in the names of Mary Barnash or Frank Bittner,Jr.as follows,: (Issue date)(Amount) M 92114174 3 -69 1,000.00 805 60 M 91009483 10 -70 1,000.00 762 00 R 41682190 3 -69 200.00 161 12 Q 2383620822 3 -69 25.00 20 14 C 497771901 3 -69 100.00 80 56 P.O.D.(M 88380162 7 -66 1,000.00 918 00 Frank Bittner,(M 88380163 7 -66 1,000.00 918 00 Jr. TOTAL PERSONALTY 33,593 02 TOTAL ESTATE 41,093 02 II I ------------------------- • • - "1'l ~...~~~...... 'Vd "00 N01~NIHS'VM ;:l ~~'"~S111M .jO H3.lSI~3~ ;:l... ~c ON 1\~"P\i ~~ '1l3ssnH ~~.,I (\f tr.I ~tr.I ~ CIl j~...,~ .80 01 p~ui HdV fL ~~...,l <0 ~~tr.I ;;;. '~a '""1 1 I I ~\0 ~ .......1 '""1'l '"~..,j .1..~.t ...:'-;:l ~... :~\ti- S'" I)- ~t; •• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF MARY BARNASH, Deceased ) ) No.63-71-871 .••,'t ~"',-~,~.'J';tf f ".'I.'l-•t _I '1r .....II'j"".,.",l'"(II:•' FtRSTAND FINAL 'ACCOUNT OF STEPHANNA BLANK AND FRANK BITTNER"JR.,ADMINISTRATORS \' ',".JI ••,'\'",,---------------------------------------------------------------- ,,. ,.,'S I U W"M'A R Y SCHEDULE A -REAL ESTATE SCHEDULE B -PERSONALTY DISBURSEMENTS NET BALANCE $7,500.00 33,593.02 41,093.02 5,890.41 $35,202.61 !Jj J. •-•..' SCHEDULE A -REAL ESTATE Per'Inventory filed $7,500.00 SCHEDULE B -PERSONALTY Per Inventory filed $33,593.02 DISBURSEMENTS 6.13 50.00 400.00 350.00 350.00 700.00 400.00 400.00 800.00 23.00 15.56 113.40 25.00 10.00 5.52 28.22 41.04 , 28.00 50.00 110.00 8.64 105.84 155.80 28.22 41.04 5,890.41 $90.00 110.00 275.00 1,170.00 Edward Slopek -digging grave F.J.Buckley -Bond John Gaydos Monument -grave marker Lee"Funeral Home -funeral West Penn Power Co.-electric bill Stephanna Blank -Extr.Commission Stephanna Blank -Extr.Commission Stephanna Blank -Extr.Commission Frank Bittner,Jr.-Extr.Commission Frank A.Conte -Atty.fees Stephanna Blank -Extr.Commission Frank Bittner,Jr.-'Extr.Commission Frank A.Conte -Atty fees Frank A.Conte -advanced costs of Register of Wills Frank Bittner,Jr.-advanced costs for electric bills Mary Call,Tax Coilector -1971 Hanover Twp.School tax Burgettstown Vol.Fire Dept = ambulance call Edward Slopek -balance for digging grave Frank Bittner,Jr.-advanced costs for electric bills Mary Call,Tax Collector -1971 J3orough Taxes Malcolm L.Morgan -·1971 County .~~'_Tax J.I ,. Frapk A.Conte,':;='advanced.,costs for advertising estate Donald E.York -appraisal of property F.J.Buckley -,Bon'd ,'i ' Frank Bittner,Jr.'-·advanced'costs for electric bills Mar~Call,Tax Collector -1972 School Tax'~, Russell Marino,Agent for the Commonwealth -Inheritance Tax Mary Call,Tax Collector -1973 Township General Tax Malcolm L.Morgan,County Treasurer, 1973 County Taxes '. ,~ Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION •t' own,Penna, 'E&q. rust Bldg.nna.15301 71210-Tues-3t ADMINISTRATORS NOTICE ESTATE OF MARY BARNASH,de·iceasedlateofHanoverTownship,Washington County,Penna.' Letters of Administration upon the above esta aving been grant·ed to the und d,all persons having claims nst the estate, are requested ke known the,same to the igned or their attorney and ons indebted tothedecede"uested to make payment..ersigned withdut!delay.' Sworn to and In compliance with the News,paper Advertising Act of 16 May.1929, P.L.1784,a;s amended. Commonwealth of Pennsylvania,County of Washington,SS:. Personally ap·pear·ed before me.a Notary Public in and for said County and State•........Ri..~.h.~.f.Q $.~G.9.~~~_.._who being duly s,worn according to law,deposes and says tha;t he is the Vice.,.,..P.r.es.ideo t of the Obs,erver Publishing Company,a I"ennsylvania corporation.and it,s agent in this behalf;that the said Company is,the owner and publisher of the Observer-Reporter,succ'essor to The Washington Observer,established September 18.1871,and The Washington Reporter.established August 15, 1808.a daily news,pape,r of general circulation.printed and published and having its place of busineS's at Washington.Washington County.Pennsyl- vania.where it or its predecessors have been established and published continuous'ly for more than six months prior to the publication of the notice hereto attached;tha;t the printed 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 in the Obs'erver-Reporter in its regular editions on the follOWing d,ate or dates;.. ...........................Sep.tembe.r _7_.,.1.4 ~.ng z..t,:L9.7.:l .. that neither tna affiant nor the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the all-ega- tions'of this affidavit as to the time,place and character of publication are true.............--_I'.(i;li~.l~~.d~ 'Ub"~;;:;;;Li71~::r~1971 <.J MARGARET M.BRADLEY,NOTARyaBLIC WASHlr~GTON,WASHINGTON COUNTY MY COMMISSION EXPIRES MAY 6,1972 ,Washington County Reports Washington#Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON} S P SS.TATE OF ENNSYLVANIA Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiaJI legal periodical for said Washington County,published weekly hav,ing its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTS,was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly ,as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: ..........~.~p.!.~~?~E.?!~.~..L.?.~.~~.?.?..~. 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. •• •• •••••• •• •• •• • BARNASH.MARiDec~:------I Late of Hanover Township.Washing-~ ton County,Penna."I Administrators:Stephanna Blank andFrankBittner.Jr.,R.D.#2 Bur-. gettstown,Pa.\ Attorney:Frank A.Conte..231 Wash-ington Trust Bldg.,Washlllgton,Pa.I 15301 ._•__-' , that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or adveItising and that all of the allegations of this affidavit as to the ti ,p ce and character m~PUb~ are true.L:./~ """,~....;;-"""",;:. Sworn to ....~.;3..r.Q day o~""""'§~'~1';r.,I;.?!.;!J7L"'~!.---T~f)~ JOSEPHINE T.SCIAMANNA Notary Public.Washington.Washington Co. My Commission Expires July 1.1974 STATE OF PENNSYLVANIA, WASHINGTON COUNTY,}55, I do certify that I have given legal notice to all persons concerned of the filing of Ithe within account in the manner prescribed by Statute and Rule of Court,as evidence by proofs thereof filed to No...~.~.:-:-.:.73.=-.~..t1...g..... and say that the above account ~18'.1-.~rJ"7 ~. 9'('~---~---~ The within named Accountant being duly sworn according to law,depose as stated is true and correct as--------~--------------------Verilybelieve_ .jtlfL Sworn and subscribed before me ,this .../6.. day 01 --i-I-----~---------------19__1[3._ -----;~:~~:-If!.~~:p----- MY COMM TON,WASH'NGTO~COUNTY M ISSION EXPJRES APRIL It/.1975 ember,Penn§YlvarnaAssociationof Notari~s Washington County,ss: Witness my hand and official seal this ??. daYOI-~~~ Register of Wills ~...,io N ....,....,~~N ::l '0 ,20 0 ,~r-l~F"I L r-'D "..1 0):...~6,~-=i ,0 "-'C .,...,;1::~~i ~0 0...,'0) APR 08 't:l ~o M '73 18 fitl 10 0)'0 o I!)...,+lr-l~::§0):~C/)rJJ.:~0):.........0 :0 N~~0.!~:~ RUC~E!I Mt\f\INO ...,,<...,~~~i<U,-)v ......,...::l 't:l REGIstER OF WILLS 0 ~,+I"-'oj il=:<U a'\)"-' WASHINGTON CO .•PAl oj ....:0 <U ~0) i U ..c:+I ~..., :8 d rJJ.~~"...;...,.5l '611.~.~...,0) oj ~o .r-! 0 0)s ~..c:...,-=i .e::(f)~....,...0 lIS0~§~"-'I!)~ 't:l~....<""0.-<... --~': c:iZ oo r--~ ~c,... r-li 1"001 I: r-l:I'iIiM'\,0: ,•; ..•<.. e e .- ~,. .• e e ./. J I I •J' \. ; ~• .'./ .".#'; \~ The Court is respectfully r~ested to determine proper distributJ~I'~ Counsel for Accountant • Attachment to Petition Sur Audit Estate of Mary Barnash,Deceased Additional Debits ------- Frank A.eonte,Esq.-atty fees Stephanna Blank,Extr.commission Frank Bittner,Jr.,Extr.commission $180.00 90.00 90.00 ::J",...,-..~..,hi.~, t '\'...../ ".;' ,\::~%,'~, ", ;, ,~, .,'~... .'. '. ., .,, 'o' " I L .,.,..'.,,,_rytftiy .,ou.;: ." '.' .:,.0: ..'.. ., , j~,.• ',' $... ., ~-,-. " ,I'·,'l ,~..~....". ~....11 .' '(', " ,. "_~4.",~d_.,:81q•. "I~=:i=~::=.t:-:'14I..~.-'4 'Clleltl\'-',a._a . •ld:J;_.1pht.~··~lYat'li.'1'101 ":;,,••.~1.,.":.•:l·-'"·'_.~;......:~.":'.'..,).'"'l\._",.,>'(.I' '~,\\'''.'.'.~r RJtl ·.aute of Muf 'Bal"M.",t>eoe..... ,.;·i .,>.'...lfO.·63-'7l-871 of or:P."'-CbUI'\'.\~","~?":,::',..'~,~~>':'~<:'.of ~.""b>n COUI\ty,.'P"'~ '!.'~.,."'J"'"r5'" I I '~~~;,_.o..•~;"i~••· ;,',''';"·;''·;:iW.~>.ute 1.11.ted ~'l~t~on ;..~14;.: .:::"~l:'.J;t~.~"t".t(hOootOlOclt '....At that'tiMtM acoount f.ilil.~.tfUl.',_Wite4. <:- '...~"$;,::,i.:}L~".:'.'.".'....:..'...""'.~ '0',',.~,~.,up._ttlithl.tl_no,'heir.bave ·..ueel ftoa.t'U~· r .li~~"PQla4.. ' ' ,f"•....i-.~••~ .'.\ ,~':•.,.t /:""."~ ,'.;'II'I ";' ~~'•t ",.'1 ., ~., .:~I,; """,.. ~'~..., ...,- """!' .f" ," .', ,."'"1' ,..\. ",~,;."~". ",. .'. ,, .. •~J '.........,.... "'.''.'~ ., e -_ COpy OF INVENTORY' Notary Public Stephanna Blank &Frank Bittner,Jr. t y xxxxx s Mary Barnash Mary Barnash xxxxxxx xxxxxxx s aluntutnrn nub i\pprnistmtut of the goods and chattels,rights and credits which were MARY BARNASH Hanover Township of ..late of ·..··..·················..·..········..·······. Washington County,Pa.,taken and made in conformity with the abOiJe affida:oit. DOLLARS CENTS REALTY: R.D.14,Burgettstown,Hanover Township,Washington County,Pennsylvania,1 Story Frame House -Bldgs. 164.779 acres surf 34-6-16 DB 637-675 TOTAL REALTY PERSONALTY: 7,500 00 7,500 00 Item No. 1 Two yellow gold wedding bands Two gentlemen's signet rings,yellow gold One ladies opal ring,w/two white side stones 15'00 2 SaVings-Account t 063-12514 .Washington National Bank,Burgettstown 7,301 44 3 Mellon Bank Savings Certificates in the name of Mary Barnash as follows: •E 50&54-2-27-68 $2,000.00 E 00953 7-11-66 2,000.00 ,4,083 88 4 u.s.Savings Bonds,Series E (19 total) as follows: (issued)(amount) t M 89333072 2-27-67 $1,000.00 M 89333071 2-20-67 1,-0-00.00 M 89333073 2-20-61 1,000.00 M 8933074 2-20-67 1,000.00 M 89335165 5-26-67 1,000.00 e • COPY OF INVENTORY lftttttutorn nUll !\pprai.!itmtut of the goods and chattels,rights and credits which wereMKRYB~H Hanover Township of late of .. Washington County,Pa.,taken and made in conformity with the ahuve affidavit. 5 u.s.Savings Bonds Series E in the names of Mary Barnash or Frank Bittner,Jr.as follows: M 92114174 M 91009483 R 41682190 Q 2383620822 C 497771901 P.O.D.(M 88380162 Frank Bittner,(M 88380163 Jr. (Issue date) 3 -69 10 -70 3 -69 3 -69 3 -69 7 -66 7 -66 (Amount) 1,000.00 1,000.00 200.00 25.00 100.00 1,000.00 1,000.00 80S 60 762 00 161 12 20 14 80 56 918 00 918 00 TOTAL PERSONALTY TOTAL ESTATE 33,593 02 41,093 02 •:1"'I,-',l • IN THE COURT OF COMMON PL~S OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION. ESTATE OF MARY BARNASa., Deceased ) ) No.63":71-871 FIRST AND FINAL ACCOUNT OF STEPHANNA BLANK AND 'FRANK BIT'l'NER,JR.,ADMINISTRATORS -------~-------------~--~-------~._----~--------~-------~-----~--- S U f'ottM A R Y SCHEDULE A -REAL ESTATE SCHEDULE B -PERSONALTY NET BALANCE $7,500.00 33,593.02 41,093.02 5,890.41 $35,202.61 • •.',J.'.......... SCHEDULE A -REAL ESTATE• Par Inventory filed $7,500.00 SCHEDULED -PERSONALTY, Per Inventory filed $33,593.02 DISBURSEMENTS 6.13 50.00 400.00/ 350.00 350.00 700.00 400.00 400.00 800.00 23.00 15.56 113.40 25.00 10.00 5.52. 28.22 41.04 28.00 50.00 110.00 8.64 105.84 155.80 28.22 41.04. 5,890.41 $90.00 110.00 215.00 1,170.00' Edward Slopek -digging grave F.J.Buckley -Bond John Gaydos ~~nurnent -grave marker Lee Funeral Home ....tuneral West Penn Po~er Co.-electric bill Stephanna Bl~nk -txtr.Commission Stephanna Blank -txtr.Commission Stephanna Blank -Extr.Commission Frank Bittner,Jr.-Extr.Commission Frank A.Conte -Atty.fees' Stephanna Blank -Extr.Commission Frank Bittner,Jr.-Extr.Commission Frank A.Conte -Atty·fees Frank A~Conte -advanc~d costs of Register of Wills Frank Bittner,Jr.-advanced costs for electrio bills Mary Call,Tax Collector -1911 Hanover Twp.School tax Burgettstown vol.Fire Dept = ambulance call Edward Slopek -ba1.ance for digging grave Frank Bittner,Jr.··advanoed costs for electric bills. Mary Call,Tax Collector -1971 B.oroughTaxes Malcolm L.Morgan -1911 County Tax Frank A.Conte,=advanced costs for advertising estate Donald E.York -appraisal of property F.·J.Buckley -Bond Frank Bittner,Jr.~advanced costs for electric bills ~ary Call,Tax Collector -1972 School Tax Russell Marino,Agent for the Commonwealth -Inheritance Tax Mary Call,Tax Collector -1973 Township General Tax Malcolm L.Morgan,County Treasurer, 1973 County Taxes \ '.,/ _________'"--I' The Court is respectfully requested to determine proper distributio~~ Counsel for Accountant!, •• tlO '"'I-'>!i !i'i~z0ri~!cn'"1 t:l 9t'C ~ig1;U1 ~(':>:D\§t:l ~ins»o 0 ..~:1 i jWl'II '"'...~:::;'po r;s::t=t:s (1)....:.>'0 ....il'll.....~!'J,.~,~,II a;J i&~~•(1).....:'"C1ll 0 .... r rt ....til'P po tot .tt ill'~g ....S'(1)i !ig~'"1 III !a;J t;:j iICD::J (':>UlIII(':>!...iP:~~S't:l 0 t1 it1 ill'>"3 ~~~>t:l II i"i~->"3 :...a"Ct::S,,,>t;:j ....t;:j r'SlfIQ","'"~'t:l iC04....6 '"1 0•0'"1 '"'(1)!t1 I:tJent:l '"''"(;'(1)i....rt (1)I:l'<0'.... r VI·'"'(1) W Q 9 ~ 0 '"1 ....co>'"1 0 >...(':>~....(':> (':>po (':> Q 0 (1)0 -='"'-=t:l 9 0 I:l....0 .... III -=t:l 0 '"1 0............ ··6 L fO AOp ····························S!4l loas 10!:l!HO puo pu04 AW ssaul!M ........·....·..········........··....··......oN 0l pal!f foaJa4l sfOOJd Aq aJusp!Aa so 'lJn0J fO sln~puo alnlolS Aq paq!JJssJd JSUUOW S4l U!lUnOJJO U!4l!M a4l1 fO 6u!I!f S4l fO pauJaJuoJ suosJad 110 0l aJ!lOU 106al uaA!6 aA04 I l04l AJ!lJaJ op I ············6l f O AOp ....................S!4lJ aw aJofsq paq!JJsqns puo UJOMS 'SAa!lsq AI!JaA··············..........·.·..···....····so paJJOJ puo SnJl S!PSlOlS so '55 {'A1Nno::>N01~NIHSYM 'YINYA1ASNN3d :10 31Y1S "••• ---~-'f ~-:-' .' ESTATE OF M_ar_y_B_a_rn_.B_!_h_,·D_e_c_e....a,s_·.te_d_e ""'-""__..._ ADJUST1,1ENTS -FILE NO.63-71..871 /. .DEBTS &DEDUCTIONS FORI·l -AHOUNT CLAIMED LESS IT2i·IS DISALLO~'lED: ~;$----- ., $---- $------ '..~..'.~..'.".....,'.."':.,. $--------.$----- $----- ..'::.'.'.,.,.." , ..:. - " .. .•BALANCE .ADDITIONAL DEDUCTIONS -ACCOm~T &AUDIT \....... - ..TOTAL l1.LL0'.1A3LE DEDUCTIONS $------- $------ $---'._- $-------$---- ~t~ Date Approved ." RUSSELL MARINO,REGISTER OF WILLS By:, ..I I ..'T' ...•: I. " .'., ,,. ,. "- .,•• t \: ESTATE OF -Mo.:o.;.8~r!......._B_q_r....i.1 .....fl a....h....~:--D.-.e...(_·e.....8_8e_,d..,.;..--.._ ADJUST~~iTS -FILE NO.63-7l-811 • ""DEBTS &DEDUCTIONS FORN -AHOUNT CUD1ED LESS lTE·IS DISALLO~'lED: 8.- $---- ','$. \ $-------. $'-------$,----- .. ,BALANCE ', ,ADDITIONJ\L DEDUCTIONS -ACCOm~T &AUDIT ..- ,".-: ........::.........':...;-:...,....."• • "I ','•'..•~" $,----- $,------ $--,.' "TOTAL ;.,T.T...O';J.ABLE DEDUCTIONS ., $---- $'------ I5ate Approved RUSSELL MARINO,REGISTER OF WILLS By:, .'.... ....: t. ,."... .\ •• In t4t OInurt nf OInmmnn 'ltua nf Dlfua4iugtnn OInunty, 'tnnsylnuniu,(0rp4aus'Qtnm minisinn ESTATE OF Mary Barrlesh Deceased. No.63-71-871 In the matter of the~_F_f_i_r_s_t_nm_d_F_in_a_l_ Accountof Steph~nn9 Blank and Frank Bittner,Jp.,Admr,. ADJUDICATION AND DECREE And now ,19__,this matter came on for hearing, al,.ldit and distribution atthis session and testimony taken;and thereupon,upon due cons ideration thereof of the balance for distribution in the hands of the Accountant is determined to be $and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of disribution hereto attached and made part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Balance per account _ Balance _ Deduct Clerk's Costs &Receipts _ Attorney__....IF.:...JrI..:JS;u.D.wkI:l.....-..:Cl.Lou..nLLlLr,!i.!.e!l _ $---- $,---- • ,' "',\ • 0 »:J Z-+.n p~m n -+1II 0 :r0'c:CD:::I-+-+.v-t.CD 3=0 0 0ty-+.-+-+.-+....CDt"\..,e-o-+.....-+=:rt=CD ~N ~ ~~~~~ .~ ,< ••,. IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. In the matter of :the Audit of Account filed in the Estate of 2Q3-238 2,1971 Docket )Date of dealb August \No,63-71-EiLL,Term,19__•A.A. )Deceased BARNASH ,Mary TO THE AUDITING JUDGE: Enter my ,appearaillce for the Commonwea~th of PennsylWl'nia,claiming tI"ansfer inheritance tax in the above estate,as follows: DR. To appraised Vialue of Estate:Realty $_ Personalty $._ Additional Assets per Account,Subject 'to Tax _-.$_ Addrtiona,l Assets per Audit,Subject to 'I1ax - _- -$ GROSS VALUE __- -$,._ CR. Debts rand Expenses per Account;see Note Additional Debts and Expenses per Audit II ) $---_.._-- $--_._-- $------- $------- $------ $ $----_. $--- TOTAL DEDUCTIONS,$ NOTE:The following credits claimed in the Account are held not deductible a's against the tax: CALCULATION Gross v:alue . Less Deductions _ Clear Value..................._ ) T•..I able at 2% $ ~Tax------ able ..._--at )15% $--. TAX PAID ON ACCOUNT Total Tax ___.._..__$.__.._ Less amount previousJy pra1id.................................................................$_ $------ $---.--- $------ $--_.._--- $ Balance __..___---$ Interest__yrs.__mos.__days @ __% -$------- TOTAL TAX AND INTEREST DUE $ .__._ .J .,•• ~ (')0;:"D;::00»z m~(') m "D»m t::lti-l "II ~J:"II 0 0 0 :0 ~"II :II » '" "D "Dm"D 0 Z m ~~z »UI :0 ~0(»i Z~(')... m ~z I);wl1) !l)>~~~ '. Are there any advance- ments by decedent to be considered on distribu- t'ion and has any distri- bution on account been made by accountant to any distributtee? (p) • No '.til .... If prior accounts have heen filed,list number and term. (q)Give brief location of any real estate sold.None (r)None Wherefore your petitioner asks that distribution of principal and income be awarded to the persons thereunto entitled and suggests that the balance of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts):- The accountant suggests that distribution be made to Zofia Bittner,sister of the decedent since no other heirs have been found. County of Washington,ss. The above named petitioner being duly doth depose and say that the facts set forth in ~he foregoing petition are true to the best of h.~knowledge and belief. to and sub ribed efore me this/LjII-day of.......... ,19 '23. -t2~j[L~.~~ I"aA8lN M.SANFORD,NOTARY PUBLIC IWASHINGTON,WASHINGTON COUNTY·····_····"····t.lv·co;,n.Hss,.i:iN··Ei'iiiES··~·piiiL·~i·,:·...1915·······················..········· Member,P!e~n~ylvanl~AssociationofNotaries And your petitioner will,etc., A fJu..........._,:..:..:~;. (Signature of Petitioner) - - FORM IN CASES OF INTESTACY N-o..__._,_Term,19 ,A.A. IN THE ORPHANS'COURT WASHINGTON COUNTY,P A. Estate of Deceased. Sur account of _. PETITION SUR AUDIT In Conformity with Court Rule III, Sec.5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH 1.The letters of administration. 2.A copy of the inventory and appraisement. 3.Proof of advertisement of the grant of letters, if not filed with accountant. 4.An appearance for those represented. 5.Inheritance tax receipts,if any. 6.Certificate of liens in case any of the funds for distribution are derived from the sale of real estate. 7.Copy of Federal Estate tax return,if estate is subject thereto. 8.Signed elections to take in kind,if any. ; • Attorney ~9 for Accountant. ••J '1INTHECOURTOFCOMMONPLEASOFWASHINGTONC011JTY,PA. ORPHANS'COURT DNISION • IN RE: Estate of MARY BAR NASH , Deceased. ( ) ( ) ( ) ( No.63 -71-871 , 0( z0(>-'>-1IlZZ1&1D. ~.BEFORE: l-e>.z :r1Il0( 3 ~APPEARANCES:itI-1Il o .J0( ~o:J~TIME; I- "N HEARING ON AUDIT The Honorable PAUL A.SIMMONS,Judge of the said Court. FRANK CONTE,Esquire,of Washington,Pa., representing the Accountants. Friday,September 14,1973,at 10:00 A.M.,EDST iiia:Id~THE COURT:The estate of Mary Barnash.oD.Ida: I-a: :Jo~THE COURT:The next estate is the estate of Mary Barnash.I)j ~MR.CONTE:Your Honor,lin this estate there are,)l6'~'II complications,and I don't know quite how to handle them,and perhaps the Court could direct me what we should do.This is a case involving a decedent who died here in Washington Countty. She had at that time,she had four brothers and during her lifetime,had four brothers and two sisters. THE COURT: t ~, She left.thes·epeoole. ----------------------------;---- MR.CONTE:Yes.The only living person was a sister,Soph'a, -, who is living in Washington County. now some of these people ha ve died,is that correct? she actually died,the four brothers and two sisters were livin~;• THE COURT:Just so I can get this straight in my mind,when of deceased brothers and sisters lived in Poland.There are sister was Sophia~here in Washington County.The children four in number,according to our information.Whether or no they are still living,we do not know.I have been in touch with No,Your Honor.When she died,the only liviWR.CONTE:iM 0(~>-III Z "ZIIIII. Zol-e>z :J: III0( :l: .:~~the Polish Consulate for over a year;last July I first wrote tc IIIo ~them,asking to help discover the whereabouts of these four u o ~persons.I wrote another letter,I think,August of last year. J:l-I' N THE COURT:Sophia lives here in this country:. of deceased brothers and sisters would take,if they are living. MR.CONTE: THE COURT: iii0::III~MR.CONTE!oII.III II: I-0:::lo U .J« uLi:lLo Yes.This is a case where I think the children The shares that their parents would take.. So that another complication'i;s that~- THE COURT:Excus e me.Where does Sophie live? MR.CONTE:She lives in vvashidgton County.,Another complications is that there.appears to b~slome pro perty in Poland,according to Sophie,who lives here in Washington COl nty, who is illiterate,by the way,which further complicates this IT atter. "--------------'''--------------------------------------------- •• So that there should be included in this ~state.it would seem t D me,under the law,personal property which would exist in Po and -in the name of the decedent,,Mary Barnash.I understand als that once again,-I don't propose to tell the Court I'm an expert at Polish law,but I understand there is some property in the nature of real.estate which may be owned in a Communist Nati pn such as Poland and Russia,that they may,for example,own an apartment or something like that,that is the case here. THE COURT: MR.CONTE: Like a condominium. Yes,Your Honor.So that I ha ve,since July of last year,not heard from the Polish Consulate.On August 27, after notifying the Polish Consulate of this particular Audit Petition,I received a letter from David M.Jones of the firm Erskine,W:ollfson,Matzko &Pierson.,attorneys in Philadelphia. The substance of that letter I will put on the record is,"I repres ent the Consulate General of Poland in so far as that officer is charged with the responsibility..of.fepresenting and protecting the interests of Polish Na tionals in the estates of Pennsylvania decedents.Under date of August 20,1973, the consular's office forwarded photocqpies of your letters of July 20,1972 and Augus t 31,1972.I would appreciate it if you could advise me as to the status of the administration of the estate,as the Consular's office has furnished me with a list of the decedent's heirs at law."That's the end of the lettE r. THE COURT: • • He didn't send you the list of them. Your Honor,I think the list that he provided 4 to David M.Jones is the same list which I provided him with. I'm just not sure that he has an independent list.This mornine, after I came over here,I received a call from an attorney in Pittsburgh named Michael Boyle of Pittsburgh,who asked my secretary to ask me to agree to a continuanc e of this matter \ so that he could study it and determine in'which direction he wishes to go.I informed my sec.retary to call him back and indicate thatw:e wo uld inform the Court of'his w ish for a con- tinuance,but that I certainly did not want to agree to it,since they have had over a year to give me some indication of whether or not these people exist.Other than that,in this estate all the bills have been paid. THE COURT: MR.CONTE: THE COURT: MR.CONTE: What is Sophie's last name? ~'Q.ph~Bittner." Does Sophie have an attorney?, No.She has no independent 'att0:r:-ney.The accountants:her.Er,Stephanna Blank aq,d 'Frank Bittner,.Jr., are her two children.They are ,the Administrators of this est,teo She has no independent counsel.I have pepresented her in the past.I have drawn her Will and soforth. THE COURT:It would seem to me though,that your people are in the nature of stakeholders here at this point,and I wou d 5 say there could be,as I look at it,a conflict of interest.I think you should remain as attorney for the Administrators,bl t t here should be an attorney specially designated for her, because her interests might be adverse to the rest of them, depending on the situation.Now the Court is going to set down a date for a hearing,wherein we are going to notify the Polish Consul to come in here and prove who these people are,if any (At the direction of Mr.Conte,off-the -record discussion was not recorded by the stenographer). CONTE:And the other problem,the problem is not only, Your Honor,of identity and existence of the heirs,but also the identity and·existence of prop erty,real and personal,in Poland,which may be part of the estate.If the Court please for services which I deny. because I feel we failed to notify the claimants. there is one other outstanding claim'in this estate. MR.CONTE: I~'s a claiIp From who? I believe once again,it's a goo,d thing it's contir ued, iiill: III l-ll:oII.III~THE COURT: ll::>oo .J« \) ii:II.o THE COURT:We are going to give you ample time.Wha tis the nature of the claim or claimants? MR.CONTE:It's a claim for services. THE COURT:We will have a hearing and get rid of all of this. MR.CONTE:I will find the name of that claimant. .\'""••(j THE COURT:Would you announce this estate,please,the estate of Mary Barnash? MR.ZERMANI:Your Honor,I received no response. THE COURT:Is anybody in the Courtroom interested in the 14 at 10:00 o'clock. A UDIT CONTINUED) estate of Mary Barnash,deceased? of this estate.So this case will be determined on November Hearing no reslJonse,the order of the Court as (NO RES PONSE ) A.M.,1973,a hearing will be held tomake the following of any heirs here or in Poland;three,to identify the existencE of any property,real or personal,in Poland which may be parlL determinations:One,to determine the validity of any claims against the esta te of Mary Barnash;two,to identify the existe·nce to this audit is as follows:that on November 14 at 10:00 o'elOl k THE COURT: rtiI!:III l-I!:oDoIII ,I!: l-I!:::Io U oJ<uii: II.o • ~ z~>oJ>-IIIZZIIIDo i0I-CJZ :rIII~~ t-=u I!:I-IIIe0 oJ~ ~C::I., :tI-"N 1 • , , • "l_I --.• ",. • .,oi \.'',f r 0( z~I hereby certUy that the proceedings and evidence are eont_ln.d ~, UIZ~f¥Uy and accurately tn tbe notea taken by me OD the heariDi of the above II. i ~cause. ~z x:UI 0(::: .:u 0: I-UI C oJ0( UC:J., :rI-,.. N and that tMe copy 18 a correct transcript of the aame. C~,~..c~~L. ()fiic~Stenograpber V .~.~..IJ By tbe Court. The fore,oioa retord of the proceedings'upon the bearing of tti0:I&l I-0:oII. I&l~the above caUle i.e hereby approved and directed to bellied. 0: :JoU oJ0( uii:lI.o ~~~ul A.Simmons.J. ------------------- I I I .'..,\:.', _,...._~r-_.'• • " ., f'" • '. .'.,'. _,'tt).,.,t .....(.. .. , ."".J ~... ,. '........... " ," .) • ----------------------------------------;---- •J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY;PENNl . ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF )No.63-71-871 ) MARY BARNASH,) ) Deceased.) HEARING ON PROBLEMS PRESENTED AT AUDIT Whoiis Mr.Lowe appearing for? Wednesday,November 14,1973. If the Court please,I am appearing on W.'REID LOWE,ESQ.,of Pittsburgh,Pa., representing four heirs.of the decedent. FRANK CONTE,ESQ.,of Washington, I Pa.,represe nting the Accountants. T~E HONORA BLE ~A UL A.SIMMONS, Judge of the said Court.; ,, '.l, '..' t f ., MR.LOWE: THE COURT: iiia:IIII-a:oII.III a:TIME:I-a::lo U ..I<u ii: II.o ~ ii: l- II)o .J APPEARANCES:0( u o :l., :l:...r-III 0( z0( :i>-II)zZIIIII. ioI-ClZ I: II) 0(~BEFORE: ,, ), • • Ie behalf of three heirs of the decedent,who are Nationals of Polanc . I can give you their names. THE COURT:Would you please,for the record,and spe the names if you will,please. '----------"-----------------------~------ •• MR.LOWE:Zoria Krol.The next name is Jozef Gasienica-Lemko.The next name is Jan Gasienica. Stanislaw Gasienica'.• THE COURT: MR.'LOWE: I AH these pepple are sui juris? ,.I. ,,'\.-...•",,,~t Yes.There is one more,Your Honor., .'., me if I'm wrong.First,·we were to determine the validity of any claims mad~aga inst this estate.Are there any claims? MR.LOWE: •f·~ Four people. -, There are three or four people there? As I understand it,Mr.Conte,you correcTHECOURT:ioI-elZ I:III«s: ~T!IE corn T: «~ ~IIIZZIII0. r:u •~MR.CONTE:There is one outstanding claim for persona III o~s ervic es,which I think we can take up at a later time. uo~THE COURT:Are you willing to admit it? :I:I-",N 11VIRI:I"CONTE:No,I am not willing to admit it.And the II an, rti0:~Michael Mrenak--- oD-III 0:THE C OURT:Is he a claimant ?I-0: :J 8 MR.CONTE:He's a claimant for a·small amount of .J« u'~personal services. o THE COURT:How much is involved?Was he advised of tris bearing today? MR.CONTE:No.This hearing was really for Mr.LOWE to appear on behalf of those persons in Poland. THE COUR1:Actually,though,we were to take up all "these things today.But that's all right.We will give you another --------~-------------------------..,....---- ••3 hearing da te. THE COURT:Is it possible,Mr.Conte.this claim could be THE COURT: MR.CONTE:• ".-compromised? Yes.Your Honor.' While you are searching there.what type o~ 0( z 0(services were these.like fixing up the home or carpenter work?~>-UI~MR.CONTE:Personal services rendered over a period ~: be more or less adverse to the claimant's. out around the house,fixing up.that kind of thing. representing the interests of thes e oth er people.which w oold for the recqr9.especially while Mr.Lowe is here.He's • . Take your time.We ought to establish this of time for this.eld;erly~ady in a great variety of ways;helping hEr •-:-,.,.....,I ..:THE COURT: u irI-UIo .J0( Uo ;)., :tl-I'-N i,0l-e>z :rUI0( ~ indicates he is willing to settle for $200.00,but he has never come into my office to talk about it and I believe it can be THE COURT: compromis ed. Under the circumstances,Mr.Lowe.while He estimated his claim at $350.00.He!Ii MR.CONTE: ll:III l-ll:oQ. III ll: l-ll: ;)oU .J 0( u ii:...o _you are here.although we haven't really es tablished the efficacy of your people's claims here.it seems to me for $200.00. if the claim has any merit at all,it would cost more than $200.0( of your time and Mr.Conte's time. MR.CONTE:I think the reason it was not adm itted is ------------------------,-;----- • I I,there was some feeling on the part of the heir here that it not be ,~~: ! I /"r admitfed,and that was the reason. this.And as far as the he"ir'here is concerned,you represent that party,do,You,Mr.Co'nte?• THE COURT:• I Let's use our best offices to try to compronise died in Poland witbout having any children. the existence of the heirs here or in Poland.Can we make a died August 2,1971. helpful. Yes,I will agree to thCl:t. On that one,would.you agree to that? Yes,I do,Your Honor. Mary Barnash is the decedent here.She My informationis that she had four brother Now the next point,of cours e,is to identif I will stipulate to it,Your Honor. If we can stipulate to it,that would be very The sis ter,one of them was Clementina,whoandtwosisters. compromise? MR.CONTE: MR.LOWE: THE COURT: !Iin:IIIl-n:olLIIIIl: l-ll::Jo U THE COURT:oJ 0( U ii:ll.o 0( z MR.CONTE: 0( ~>-UIZ Z IIIlL iol-e>z :IUI0( ~MR.CONTE: ~u it THE COURT:I-UI o oJ0( !:!o :J., :tI-,... til MR.CONTE:A sister here,Zofia,who I represent. THE COURT:Is she living presently? MR.CONTE:Yes,she is. THE COURT:Do you agr .e.e to that,sir? MR.LOWE:Yes,I agree to that. 5 MR.CONTE:The brothers were Joseph,who died in Poland ...~.'Durinformationis that the children are Joseph,Stanisl w, John and Zdf.ra,who I think are the children who were just died in Poland unmarried,no children. children that would take an interest that their parents would have and four persons who are nieces and nephews of the decedent. Lowe,are they suffic,ient? Yes,Your Honor.If they are properly Do you war:t any formal proof here,Mr. That is &'orreet,Your Honor. No.He died in Poland.And Stanislaw He would be a recipient.Is he living yet? Actually,you have two interests;one sistEr Mr..Conte,will you concur these are the fDur John died in Poland without children.Albert is notidentified. Conte,or will the papers tha t I see exhibited he re by Mr. married and Ihad;;}o children.,-.f +.,j,~ • taken if they would have'iived?t .referred to by Mr.Lowe. MR.LOWE: MR.CONTE: THE COURT: THE comT:: MR.CONTE: THE COURT: THE COURT: ·• 0( z·0('> ,..I>Ill.Z Z 1&10. i0I-~Z J:I/) 0( ~ t-=u 0:l-I/)•0 .J0( U C:>., J:.1-,.. III ui0:1&1I-0:00.. III 0: l-ll::>0u ..I0( uii:II.0 e MR.LOWE:If the Court please,these are Powers of Attorney appointing David M.Jones,Esquire,of Philadelphia, wno represents t!le Polish Consulate in this countrYI as Attorney In Fact.They were executed in the presence of Michael K.Cline Consul of the United States of America in Warsaw,Poland.Ana -----------------------------------------:-------, , ! ,' (j the Ren£wtE appeared personally before him identifying themselves to be the persons named in'the Power and the children of Joseph, ., the brother of Mary Barriash.f ' , THE COURT: MR.LOWE: Let's ha ve these three documents identifiec . There are three of them on one document, Your Honor,and one on another. THE COURT:Let's have them marked as exhibits,then determine,Mr.Conte,whether you would accept thos e document~ as,in your mind,as sufficient legal proof of the identify (<if thesE people. (Stenographer marks Exhibits "A"and "B "). THE COURT: MR.CONTE: Mr.Conte, Your Honor,on these Powers which have jlust been marked as ,Exhibits in this case,I would like to have an opportunity to have a copy of thos e and also,to send to the Emba:sy in vvarsaw where these were taken,I believe,and to investigate the manner in which these persons are identified.I don't think we will be delaying this case because we also have a second problem here,and that is the identify of assets of the decedent which might exis t in Poland. THE COURT:We understand that.We haven't quite gotten to that point.And also,the claim wb ich you mentioned.Could yo~ gentlemen tell me roughly in your experiences here,how long 7 would it take;y?'u~to accomplis h this?Would it be until January to get this done,have depos itions taken by the American Consul a"e depositions,Your Honor.Mr.Conte did inform me that his clier t• at Poland? MR.LOWE:I have never had any experience with it would be fairly easily identifiable. real estate in Poland,and if that is the case,it would seem to m Consulate or its properly designated persons to take depositions that problem.He has corresponded with the counsel in Warsaw, What about tbe matter of having the Ameri<an to establish in their mind,at least,that the persons who represl nt but has not received any reply.Mr.Conte is of the opinion that i is thought there was some property in Poland.I 'asked Mr.Jones >; who was Attorney In Fact,to try to find out what he coul,d about f-:'u ItI-IIIC ~THE COURT: u o :J., :t l-I'N « z«>oJ>-IIIZZ 1&1 II. iol-e>z :I: III«3: • themselves to be these heirs are,in fact,those people? THE COURT: that,Your HonOE. !Ii0: 1&1-I-0:oII.1&1~MR.LOWE: 0: :Jo U oJ< uii: 'll.o I haven't had any personal experience with What do you think,Mr.Conte?We want to try to set this up for a hearing at your convenience. MR.CONTE:I donIt kn ow how long it would take,but I think from the time that you got into this,Mr.Lowe,was about late in August,up until now. THE COURT:You tel~me now;write your own ticket.But II-tt--:I~w~a:::,:;n:.:t:....::.:to~h~a::...;v:....::e;:....:;::a:...::..;ti==m~e_'s:::...:::.c~h::::.e~d..:::u=.le::::...:...-4 _ I ".• MR.CONTE:I would say that late in January would be best. -,- ,THE corn T:.',"..Why don't we.saY',the first part of Februar)? '.•Will that b~agreeable?That will give you ample time~all of December a~d ,all 'of January,to try to accomplish thes e things. hearing for.Namely,to determ ine the validity of any claims to determine the same points that actually,we scheduled this thing had to do,of cours e,with the real or personal pro perty of 'against the estate of Mary Barnash,one;secondly,to identify thE No,I wasn't. 'We il,for your consideration,the third Now ,the third point that 'we talked abOut at the audit-- --were you .~~-or 1--•.,.T.~ Poland,which you have mentioned.So now let'~again set up a he::tring at the audit? THE COURT: t-=u it I-UI C ..I« u c :l., :tI-,... N ~z«>..I>-UIZZIIIDoi MR.LOWE: ol-t' Z J:UI«~ • iii0:IIII-0:0DoIII0: I-0:":l0U,..I« ~11.11.·0 e existence of any heirs,here or in Poland;and"three,to identify the existence of any property,real or personal'in Poland which may be the part of Mary Barnash's estate. Now in regard to this matter,let's set February 5 at 10:00 o'clock in the morning,1974. MR.CONTE:I can assure Your Honor,at that time we VI ill be able to conclude this. THE COURT:That will take care of all three points.- Is that agreeable? MR.LOWE:Yes,that's agreeable. ••9 THE COURT:One other thing.Do you want to move the admission of these exhibits at this time,and allow him to get Xerox copies?Do you have Xerox copies? •MR.LOWE: THE COURT: No,I don't,Your Honor. If it's agreeable with you gentlemen,we permission,if yOU want tha t done . Jozef Gasienica-Lemko,and Jan Gasienica,appointing David And we will retain these as part of the Cou rt records with your will admit these and then you can go downstairs,both of you. Yes.If the Court please,I would present M.Jones,Esquire,of Philadelphia,Pennsylvania,as Attorney Powers of Attorney signed by Stanislaw Gasienica,Zofia Krol, right down at the foot of the steps,and we will do that today. I will trust you with the documents,and get Xerox copies made 0( z0(~>-Ul Z Z 1&I0. iol-e>z I:Ul 0( ~ ..:u ~MR.LOWE:IIIo .J0( ~C :::l.., J:l-I'N • In Fact.And they are identified as Exhibits "A"and "B". letter? MR.LOWE: iiiII 1&I l-IIo0. 1&III I-THE COURT:0:: :::loU .J 0( uii:u.o Would you identify the exhibits as to the The Power of Attorney of Stanislaw Gasien"ca is Exhibit "A".And the Power of Attorney of Zofia Krol,Jozef Gasienica-Lemko and Jan Gasienica is identified as Exhibit "B". THE COURT:They are admitted.No objection from you, Mr.Conte? MR.CONTE:No,Your Honor,no objection. !• ... ,'I THE COURT:you gentlemen may take these exhibits dow I., 10 i •'"~,~f,'' ! ( ,stairs',make appropriate copies'and return them to Mrs.Hamm d, our Court Stenographer..;, ,.•I . ************t"I t ,....., .I By the Court, The foregoing record'of the proc eedings upon the hearing of the ~~ Paul A.Simmons,J. I hereby certify that the proceedings and evidenc e are c ontained fully and accurately in the notes taken by me on the hear ing of the above caus e,and that th is copy is a correct transcript of·the same. uill: III l-ll:o0. III II:above cause is hereby approved and directed to be filed. l-ll: :loU .J« U' ii:lI.o ---------------------------,-----~----.---- -,••J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN1\. ORPHANS'COURT DIVISION CONTINUED HEARING ON PROBLEMS PRESENTED AT AUDIT MR.CONTE: • • .. IN RE: ESTATE OF MARY BARNA'Sl!" «z~Dec eased. >-Ul Z Z\&III. iol-e>z' :tUI«~BEFORE: ..=u II:I-UI o ~APPEARANCES: u o " :::l '.., :t~,.. N uia:\&II-a:oII.\&I ~TIME:a: :::loU .J«uii:II.o No.03-71-871 THE HONORABLE PAUL A.SIMMONS, Judge of the said Court. F RA NK C ONTE,ESQ.,of Was hington, Pa.,representing the Acc ountants. W.REID LOW E,ESQ.,of Pittsburgh,Pa , representing four heirs of the decedent. Tuesday,February 5,1974,at 10:00 o'clock A.M. This is the continuation of a hearing on thE Audit Petition in the estate of Mary Barnash.You may recall, Your Honor,that at the last hearing,we were to decide several items.Firs t of all,I want to be sure of the identity of persons in Poland who are repres ented here by Mr.Reid Lowe,Esquire And I have satisfied myself that those persons who did appear --------..---------------------------...,....-------------;------, ••2 and whose names appear on those Affidavits are,in fact,Polish residents and citizens and also heirs under the Will.So we are willing to stipulate to tha t today. The second question I believe at that time was a two-part question,was there any part of the estate in Pola~d, any property in Poland.And it appears that therewas a devolutio of some property in Poland,real estate,wh ich,according to Mr.Lowe,he will compound that later,would go under the Polish law,'which would give it to the us er of the land at the time. Then the question b'ecomes,what happens to th,e land in Poland. Does it go under the Polisp.law or does tne Court here dis tribut the estate according to Pennsylvania law?And also,look at the Polis h law and consider that the decedent ~died having ow ned Lmd in Poland.And if the persons here should not .be given any' ,. detrimental treatment because of the additional amount that they would get by virtue of the Polish property.So that is a legal iss ue h ere in this cas e. THE COURT:You are no t contending we have jurisdiction over Polish land,are you? MR.CONTE:No,Your Honor.I don't think that we can make it devolve to anybody else.I'm saying does this Court take cognizance of that law"because of that devolution. THE COURT:Do you have any cas es on that? MR.CONTE: •• No.Your Honor.I don't have any cases on i I believe that will be a question for decision.I suggest that since we have stipulated who the heirs are,that I file an amended Peti ion Sur Audit,setting forth the items that I have just mentioned. THE COURT:Just so I understand.are you suggesting that maybe in order to equalize the amount taken by each one of th.e heirs,for example,heirs in the Continental United States should get more to adjust for the fact that they didn't get land in Poland MR.CONTE:Which they would have gotten under the Pennsylvania law;at least that would have been taken into acc oun . So I would suggest that we could find an amended Petition Sur Audit.setting forth thes e items and the legal issue involved,and also add the names of the Polish persons as heirs. THE COURT:Are you going to submit briefs then;without the necessity of any argument 0 n the question? MR.CONTE:That's what!would suggest,if Mr.Lowe would go along with it. MR.LOWE:If the Court pleas e,as.r Mr.Cont e said, I don't think there is any issue cone erning the identity of the heirs. It is my position that whether or not there was property in Polan:! is irrelevant to the disposition of the Penn~)Uvania estate,and th t• •ilhatyshouldbedistributedjustasifthat were the only estate of the decedent. 'TH"Fi'('(1-(.In other words,you don't think we should m3.ke • 4 any a9justments due to the fact that the heirs that resided in Poland would have favored treatment because under Polish law, they are on the land,and they would receive the property there over the exclus ion of the people that lived in the Continental Unib d States. Honor. THE COURT: this ques tion ? 0(MR.EOW,E:i.:z0(~»UlZZ 1&1 II. ioI-~MR.LOWE: xUl0(:= That is my position. In other words,do we have any case law on I donIt have any case law this morning,Yau ~~THE COURT:It raises an interesting question. I-Ul o .J MR.CONTE:If the Court was to determine this was relevilnt, 0( u g the valuation of the propertj would,of course,have to be., :t I-~established. is a third issue which has to do with a claim,La$~,I ~understand it, THE COURT: MR.CONTE: iiia:~THE COURT:a:oII. 1&1a: I-a: :::loU .J0( uii: LI.o In Poland. Yes. Which might be a difficult thing to do.Therp that was filed against the estate. MR.CONTE;~I don't know whether they are in Court here today or not.Do you want to come up and state your name? You Ire not repres ented l:y counsel. MR.MRENAK:No.He was supposed to come in,but he ha~ to go to Pittsburgh,George Stegenga. THE COURT: MR.CONTE: • Are you going to adm it this claim? I have been informed by my people here that they do not wish to admit this claim,Your Honor. THE COURT: MR.MRENAK: THE COL'RT: MR.MRENAK: THE COURT: MR.MRENAK: Who fs the gentleman now? Mike Mrenak. Do you have a claim against this estate? Yes. You don't have an attorney here to represen you. No.He was supposed to go to Court to Pitts urgh or something lh,e that he was telling me,George Stegenga.And he said maybe they could put the hearing back later on. THE COURT: MR.MRENAK: How much are you claiming? I'm claiming $350.00,which is not half of what I should claim for the work that I done and service that I do e for that lady.We carried her opt of the hous e one afternoon to t e ?octor's down there at BurrgettstowQ.She was s,o sick.And I had my sister-in-law there.She stayed'there everyday with her There was nobody there but her.I'm not claiming wages for my sister-in-law.I'm claiming wages for my~elf.., THE COURT:Do you want to litigate:;over'$350 ..00? How much money is involved in this estate? MR.CONTE:About $35,000.OO~I belie've is the approximate amount for distribution,1.our Honor. THE COURT:It seems to me this thing ou ght to be settled ----------------------------,-----------, • if this man has done this work,it's only fair he ought to be paid for it.This doesn't sound to me like the type ..of thing that ought to be litigated.The cost of heatings and soforth would exceed,,'..I',. !•the $350.00 . MR.MRENAK:Your Honor,if I go into ano,th e'r hearin[5, I'm willing to settle for $350.00. below what I should have and I should have had more.But I think I would go bach.further and have a little bit of bill on it, •but I want to be fair on it,and I took that $350.00;and that's waj Do you have your clients here in Court? 0:( z0:(~>-CIl Z Z1&1Do ioI-~ Z I:CIl 0:(~THE COURT: taking care of this decedent,it seems to me $350.00 is not very THE COURT: mucp money. • t.=u it MR.CONTE:I-CIl o~T HE COURT: ~o~MR.CONTE: :tl-I'- til THE CO"CRT: iiilI:1&1l-ll:oDo1&1lI: l-ll: :Jo U MR.{~JOWE:: oJ« Uii:Il.o They are here in Court today. Take them out in the hall and talk. Following this hearing,we will talk to them They've got to be fair here.This man was What do you think about this,Mr.Lowe? I'm not going to oppose the claim,Your HonJr. Let's do this:we are going to have to set a date for a hearing in case we can't get it settled.Why dontt you take your people out there now,Mr.Conte,and see if you can't get this settled up for $350.00.In a $35,000.00 estate,it seem to me to be ridiculous. MR.CONTE:It is agreed,Your Honor,that this claim wi I be paid in the amount of $300.00. • • THE COURT:Come over here,we want to swear you in. Mr.Conte,you interrogate the witness here as to whether or nc t he is willing to settle the claim . MICHAEL MRENAK IS DULY SWORN. 7 EXAMINATION By MR.CONTE: • 0( z 0( ~~Qz Z1&1 D.Azol-e>~Q Ul 0( ~A vill:1&1~AoD.1&1ll: l-ll: :Jou A .J 0( U~Qo A . Giv~'Y6urname and address to the Court. Mike Mrenak. What is your address? Hickory,Box 228. And you made claim against the estate for some $350.00. Yes. This is for personal services that JOU rendered to the decedent, Mary Barnash. Yes. Te 11 the Court wltat you did. It would take me two hours here. The kinds of things that you did. ., 'Took the lady to the stor e;I mowed the grass;I helped to put hay in;took her to the doctor's;I took her to the slaughter house' THE COURT:Those are the types of things you did. A That's right.She had no way of going. Q You have no attorney here todaY,withyou. ---------------------c;----------. •8, A. i.,Q .A Q.• No,sir . Are you willing to settle this,claim wHhout ,an 'a ttorI).ey2 Yes . You and I talked now out in the hall,and is $300.00'the figure upon which you are willing to settle the claim at this ,time? to settle this claim for this sum too. the claim be settled for $300.00. all parties are in agreement. you represent are willing to settle this claim for that amount. Yes,Your Honor. Could we put your stipulation on the record s Mr.Conte,as I understand it,the people That is corr ect,Your Honor.I am willing Mr.Lowe,as I understand,y Ct1 are willing to the identity of the heirs who should take here in this estate,if you will please,and I will approve the stipulation.As I understc nd, THE COURT: MR.CONTE: THE COURT: MR.LOWE: THE COURT: A ies,$300.00.·0( z 0(>oJ>-UIZ Z\&III, i0l-I'Z X UI 0( ~ ~U 0: I-UI,0•oJ:5~ C :J., :tl-I'III lti0:\&II-0:00.Llla: l-ll: :J 0U oJ< uii:II.0 MR.CONTE:Your Honor,it is stipulated by and between couns el for the heirs who reside in Poland who have already beer enumerated in the record and by the heir res id ing here in the United States and the Administratrix and Administrator of the estate that the identi(y of the heirs residing in Poland as set fort 1 by Mr.Lowe at our earlier hearing are true and accurate,and •9 they are heirs entitled to share in the distribution of the estate. THE COURT:vvould you specifically enumerate all of the heirs addresses as you enumerate them. here i'n the United States as well as in Poland who are the heirs •who w ill share in this estate?And ifyou will please,give theil Gasienica and Stanislaw Gasienica,all of whom live in Zakopane, res iding in Poland are as follows:Zofia Krol.That is a woman. Zofia are all children of the decedent's.de~eased brother,Jozef Jozef Gasienica-Lemko,who also lives in Zakopane. '. Jan The heir res iding here is Zofia Bittner Thes e persons,aStanislaw,Jozef,Jan and Jrl:\..,sLt one person here in the United~States.·, How are thes e pers ons relatu~~d to the And she lives in Zakopane,Poland. She lives where? If the Court please,the heirs of this deceder t Poland. decedent? Gasienica. of Burgettstown. THE COl:RT: MR.CONTE: MR.LOWE: THE COURT: MR.LOWE: 'lOHE COURT: MR.LOWE:0( z0(>oJ)0- IIIZ Z\&I0. i0I-~Z x:III0(~ r:uirI-III 0 oJ:5, ~0 :J., :tI-,... (II iii0:\&II-0:0Q. III II: l-ll: .":J0U oJ« 0ii:Ll.0• • MR.CONTE:Yes. .THE COURT:It is the understanding now of the Court that the fou r persons enumerated are all heirs and w ou ld s hare in •10 an equal amount.Is that correct? MR.CONTE:That is correct,Your Honor. -" or not there should be some sort of an equitable adjustment as to then that you are going to submit a brief on this question as to wrether• THE COURT:Now it is further the understanding of the C<urt :!:z the property in Poland.<~>~MR.CONTE:Yes,Your Honor. zIIIlL to the Court some idea of the valuation of the property in Poland or is th is poss ible ? i THE COURT: ot-elZ I:Ul<~ Now,Mr.Lowe,are you going to furnish information?We hate to delay this. for you to find out at least whether or not you can furnish th is should be able to find au t ifaa:valuation is passible,at leas t withir a month. Do the best you can.How long would it take I hate to delay it mys elf,Your Honor.I I will attempt to find out through the Polish I don't know if it is possible or not.Consulate. THE COURT: r:o~MR.LOWE:Ul a ..J< ~a::l..., :tl-I'-til ~ IIIt-o:olLIII II: t-MR.LOWE: 0: ::loU .J« uii:II.o THE COURT:Let's have a hearing on this matter in Marc~. Is it agreeable to submit this matter on briefs rather than come up here? MR.LOWE:That's agreeable to me. MR.,CONTE: 'rHH'rnTrR'r· That is agreeable with me. T,pt'R Rubmit th is on briefs s ettine-forth th I> •1 1 issue involved as to whether or not there w culd be an equitable adjustment due to the fact that Mrs.Bittner evidently is not competent to inherit property in Poland.Is that the size of it? \•MR.CONTE: THE COURT: That's w hat the Polish law appears to be. Therefore,the argument is that all of the property.That would be ·about the issue.Let's have briefs subm tted, I think that concludes this matter for today.' determine as to whether or not you can give me an idea of the United States,to equalize the fact that she cannot inherit Polish .. In the meantime,you will Under the equitable pqw ers .of th e Court,is Your H~:mor,if I find any law on that,I thin! evaluation of the Polish property in terms of American dollars '. . it poss ible?That's the question. I'll publish it. then by the 20th of March.If you have findings of law on that,I' certainly be obliged. by four,and with Mrs.Bittner given her money here in the property should be put in hotchpot,you might say,and divided THE COURT: MR.CONTE: 0( z 0(>oJ>-III ZZ1&1Q, i0l-e>z I:III 0( ~ •t-=0 1I:I-III C oJ0( 0 c::>., :tI-,... N lIi1I: 1&1 l-ll: 0Q, 1&11I: l-ll:::>0u oJ« u ii: lI. 0• • (Proceedings Closed) •• &,•0( z 0(>.J>-UlZZIII Il. i0I-0Z xUl0( •~ ..:.0 e::,I-Ul•C .J0( ~C :l.., J:I-"(II I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same. c 1.:~.•••J o~cial-~nograPher V \' The foregoing record of the proceedings upon the hearing of the By'the Court, -r"Vaul A.Simmons,J. iiie:: III l-e::oIl. III~above cause is hereby approved and directed to be filed. e:: :loo .J0(, oii:II.o• ."•• IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DNISION INRE: Estate of MARY BARNASH, Deceased. '..1,,' ,'. ( ) ( ) ( ) ( o R D E R No.63-71-871 "AND NOW,this 4th day of February,1976,it is the order of the Court that the net estate of Mary Barnash after the deduction of all expenses of administration shall be divided as follows: One-half to Zofia Bittner,the deceased's sister;and the balance shall be paid as follows:One-eighth to John Gansienicza,nephew; one-eighth to Joseph Gansienicza,Jr.,nephew;one-eighth to Stanley Gansienicza,nephew;and one-eighth to Zophia Hruik,niece. And further the audit of this estate is ordered closed. By the Court, ~I The Supreme Court of Pennsylvania,L ss: Western District TO THE JUDGES 0/the COURT OF COMMON PLEAS ~ORPHANS I COURT DIV for the County 0/WASHINGTON The Commonwealth of Pennsylvania - \ GREETING:We being willing for certain causes to be certified of the matter of the appeal of ZOFIA BITTNER from the Order of February 4~1976 of Paul A.Simmons~J.~of your said Court~ at No.63-71-871;IN RE:ESTATE OF MARY BARNASH~DECEASED. e before you,or some of you,depending,DO COMMAND YOU that the record and proceedings aforesaid,with all things touching the same,before the Justices of our Supreme Court of Pennsylvania,at Pittsburgh,in and for the Western District,mJXtlrexxxxxxxxxxxxx:xM:mmx)OOf FORTHWITH mcx ,so full and entire as in your Court before you they remain,you certify and send,together with this Writ,that we may further cause to be done thereupon that which of right and according to the laws of the said State ought. Wttntll BENJAMIN R.JONES Court,the 4th one thousand nine hundred and ,Doctor of Laws,Chief Justice of our said Supreme day of March in the Year of our Lord seventy-six.~~ PROTa~lOTARY ............:zi ~~I '0 0 ~...(1):zi H·~~H::q rI.l OW ~§w m i~~+'r-l~(1)W (1)0 .w C)D::OH :zi J:il (1)(Y) ~E-4 (1)J:il OA 0 H l!'\=0 ~A :zi ~...+'r-l ~E-t fJ:.t8 ::q :xl ~w0~E-t OD:::zi E-t :xl~E-4 &::H ::>H H R 0 be mUll=Q 80 ::q ~s:::::Pol~~:xltwl=l ~p:;o W ~r/ 5 ;:i ::>~~R H r-l ...Z 0-0 (1)s::::: tw ~fJ:.t fJ:.t ow ~~(1)0 ~ril 0 0 ~~•§+'E-4 N R H bD~Ul P::l .....s::=ril E-t Ct-l sP-l 0 ~:xl A ..r/ tia:~0 ....D::;:II ~H :s ..c:....E-t ~o I::....~rI.l W r-I ;:s ~:xl 0 m~P::l m II:...0 ....:xl l!'\:stJ.0(1)ow ~Rp.~~~~.s:::...~~~~....;:s :xl.......~~0 ~..... \..0 0\ :::::::;;:.::_:::::::-------------------.._ _.._ _ _- ,'- 'papU1lU£U£OO a.L1l am U~'lmm S1l 'puas pU1l fiJ~1.LaO am ·u~vu£a.L fl.a'l~J sn a.Lojaq S1l a.LHua puv unj os 'au£vs a'll1 t5u~'llOn01 st5u~'ll1 UV pU1l 'ssaoo.Ld puv p.Looa.L CJ'll.L :p~.L1S~a U.La1saM.a'll1 .Loj puv U1 [jUHns '1l1Uv(tlf1.suuad Jo 'll+1vamuou£u£o;)a'll1 Jo 1.LnO;)au£a.Ldns a'll1 Jo sao11snr a'll1 alqV.LOUOH a'll1 OJ, • • j Rule 56. RULE 56.Forthwith upon entering his appeal,appellant shall serve notice thereOf on the opposite party or his counsel;on the stenographer who took the testimony,if the official transcript thereof has not been filed;also on the judge who made any ruling or entered any order,judgment or decree,of which appellant complains and the reasons for which do not already appear of record;and shall promptly file in the court below proof of the service of such notices.' A failure to comply with this rule and promptly to serve no tice on the court below,with a concise statement of the mat- ters complained of and regarding which it is alleged the reasons therefor do not appear of record,may be considered as a waiver of all objections to the ruling,order,judgment or decree in question.On the receipt of the notice here re- quired,the official stenographer shall forthwith proceed to have his notes transcribed,approved and filed,and the court below shall forthwith file of record at least a brief statement,in the form of an opinion,of the reasons for the ruling, order,judgment or decree therein referred to,or shall specify in writing the place in the record where such reasons may be found,and this opinion or writing shall be attached to the record and printed as part thereof.(See Rule 22) 1.Chartiers Valley Building &Loan Ass'n v.Ende,281 Pa.396,397,126 A.763. IN RE:ESTATE OF MARY BARNASH, Deceased Orphans!Court No.63-71-871 To Honorable _J_U_D_G_E_P_A_U_L_A_._S_I_MM_O_N_S__ Pursuant to Rule 56,printed above,you are hereby notified that on March 4,1976 an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at No.96March Term,19 76 by Zofia Bittner ,and that appellant complains of the following matters,the reasons for which do not appear of record:------'~~-IbL-L)- DaVld L.Gl1more ,1976March ,Service of the foregoing notice is hereby accepted. ~(~ons,Judge To ...,--,Stenographer: Pursuant to rule 56,printed above,you are hereby notified that on an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at No.March Term,19 by . Attorney for Appellant. ,Service of the foregoing notice is hereby accepted. FILE IN COURT BELOW -,• NOTE-Rule 6:l requires appellant.immediately upon entering his appeal,to serve notice thereof on the opposite party or his counsel and to file promptly in the Court below proof of the service of such notice. ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. IN RE:ESTATE OF MARY BARNASH, Deceased To Appellee or his Counsel: 63-71-871 No.Term,19 (Number in court below) You are hereby notified that on.M_a_r_c;..::h_4L,-=1£9..L7...:.,6 _ an appeal was taken to the Supreme Court of Pennsylvania in the above entitled case at No.96 March Term,1976,by Z_o_f_i_a_B_i_t_t_n_e_r ___ --------andthat this appeal will be on the 1i st for the Week 0 f _ Attorneys for Appellant. ___~M~a=r~c=h=~~------------_1976,Service of the foregoing notice is hereby accepted. FILE IN COURT BELOW &3--'7/--g7/No. (Number in court below)--~---- - I.Notice of Appeal and Acceptance of Service. --r:r-:-.......~~;::E:::0 O""l __ ~»m -,-=e::_,.,cn~j;5;r -eli ::0 '-.r~t~-4 ---..:::_:it -~~N ,rn ,-.-' --~-,<11~--'" ==::~~~~~-. :~~=~~-;:~'--:::=:t => ~~~-.......'i>-{.;-'1 :_-, 4-- •... ill THE COURT OF COJVDVION PLEAS OF WASHINGTON COUNTY,PENNA. ORPHlNS'COURT DNISION INRE: Estate of MARY BARNASH, Deceased. ( ) ( ) ( ) ( No.63 -71-871 OPINION SIMMONS,J.April 26,1976. The facts of this case are briefly stated as follows:The decedent, Mary Barnash,died intestate in Washington County.The assets of her estate included personal property as well as real estate all of which was located in Washington County,Pennsylvania.In addition,Mary Barnash also owned real property situate in Poland. It is undisputed that the deceased1s heirs under the laws of intestacy are Zofia Bittner,a sister;and three nephews and one niece,namely,John Gansienicza,Joseph Gansienicza,Jr.,Stanley Gansienicza,and Zophia Bruik.The three nephews and niece are natives of Poland. By letter of Attorney W.R~id Lowe,dated December 31,1975,it "I 1 has been represented to the Court that a Polish Regional Court in Zakopane, Poland,awarded the Polish real estate in the same manner as we,in Washington County,would award fpe estate of the decedent who died intestate, namely,one-half divided in four (4)equal shares to the three nephews and. niece who are residents of Poland,and one-half to Zofia Bittner,the sister of decedent,who is a citizen of the United States and a resident of Washington County,Pennsylvania. ..•• .; Shortly thereafter,on February 4,1976,this Court made the fo llowing order:.~~, ffAND NOW,this 4th day of February,1976,it is th~order of the Court that the net estate of Mary Barnasha~ter the deducti6n of all expenses of administration shall ·be divided as follows: ,trOne-]1:alf to Zofia Bittner,the deceased's sister; and the balance shall be paid as follows:One-eighth to John Gansienicza,nephew;one-eighth to Joseph Gansienicza,Jr., nephew;one-eighth to Stanley Gansienicza,nephew;and one-eighth to Zophia Hruik,niece. trAnd further the audit of this estate is ordered closed.II For some reason unknown to the Court (since no exceptions have been taken pursuant to our local rules of Court to the above referred to Order of Court),the attorney for Zofia Bittner,Frank Conte,Esquire,has appealed .this Order of the Court to the Pennsylvania Supreme Court.Hence,the necessity for this Opinion. It seems from the briefs and memoranda of law that have been presented to the Court that there are two main issues:First,does the Orphans'Court of Washington County have jurisdiction over real estate owned by a Pennsylvania resident located in a foreign country,namely Poland: and secondly,may the Orphanst Court of Washington County,Pennsylvania, take:into account real estate in Poland in making distribution of the Pennsylva ia estate?/ In answer to the first issue set forth above,it is clear that the Washington County Court has no jurisdiction over real estate owned by a deceased Pennsylvania resident located in Poland.This Court derived its powers by statute and the powers of this Court are limited in that they do not confer jurisdiction of this Court of Washington County,Pennsylvania,over land in foreign countries.See Wolf v.Lewisburg Trust and Safe Deposit Company,305 Pa.583 (1931),Fulginiti Estate,25 D.&C.2d 784,7-'89 (1961]. -2- • ,~....,,, • It is certain that the descent of land is g6verned by Ifl ex loci rei sitae!!.:Bee the Wolf case cited above.'The descent of real estate belonging to a deceden •"t l , is governed by the law where the land is situate regardless of where the,~~ ", decedent was domiciled.See Wells Est.161 Pa.218. Applying these principles to the case at land,it is certain that Poland has the sole power to control and adjudicate questions as to the ownership of land situate within its bqrders just as the Commonwealth of Pennsylvania acting through its legislature and courts has the power to control and adjudicate questions as to the ownership of all land situate within the boundar es of the Commonwealth of Pennsylvania.Accordingly,it is an undisputed general principle that all questions pertaining to land are decIded in accordance with the state and/or the law of the country whffi€the land is situate. Section'3301jb)of the Probate,Estates and Fiduciaries Code recognizes the aforementioned legal principles by stating: rtReal estate outside of Commonwealth.--The inventory shall include at the end a memorandum of real estate outside of the Commonwealth.The memorandum,at the election of the personal representative,may indicate the value of each item of real estate included therein,but the values so fixed shall not be extended into the total of the inventory or included as real estate in subsequent accountings.It In passing,it may be noted that in Fulginiti Estate,cited supra, the Court,25 D.&C.2d 784, 789,said that real estate located outside of the Commonwealth is included in the inventory not as a basis for the future accountability of the personal representative but only for the purpose of , supplying the creditors and persons interested in the estate with essential information. Further,the Court in the Fulginiti.Estate,cited supra,held the personal representative was not liable for failure to account for the market -3- •,.,....• value of the real estate situate outside of the Commonwealth of Pennsylvania .inasmuch as the Pennsylvania Court lacked jurisdiction over such real estate. Itfollows therefore,in answer to the second issue raised herein, tllat this Court has no jurisdiction to take in account any distribution of property that was made in Poland in order to in some way effect the distribution of the decedent's estate situate in Pennsylvania. Although this Court has never received an official copy of the decision of the Civil Division of the Regional Court in Zakopane,Poland,wherein the real estate in Poland allegedly has been distributed identically and to the same persons as who have received the real estate and personalty in Pennsylvania,it is the opinion of this Court that the holding of the Court in Poland is immaterial to the decision in this case.If the Court in Poland ,has made distribution as alleged by Attorney Lowe,this appeal should be " "moot in any event.''However"it has bee'n argued by Mr.'Conte,Attorney for Zofia Bittner,th.at Mary Barnash,the decedent,many years ago left Poland ,. and by so'doing -left her real estate and personal property (if any),irrevocabl in the hands of-her 'heirs in'Poland.Mr.Conte makes the further argument-,. that the heirs presumably had the use of this property during the lifetime of the decedent,Mary Barnash,and therefore,he contends that since they had t e beneficial use of this property located in Poland for so many years,this beneficial use was therefore in the nature of a gift or advancement to them. Therefore,he apparently argues that all of the property situate in Pennsylvanla and situate in Poland should be valued,the value of the use of the Polish property over the years by the polish heirs should be valued,and the sum of the three valuations should be placed in hotchpot and then distribution should be made in equal shares,one-half to the Pennsylvania heir of the decedent, and the other one-half to be divided in four parts and distributed to the three -4- .. ,, •.-..'11 •.., Polish nephews and one niece.Mr.Conte cites the case of Lau hUnls Estat /\in support of this proposition.354 Pa.43;46 A.2d 477.The Court has read Laughlin's Estate several times and is unable to comprehend how Laughlin's Estate is dispositive of the two issues above set forth in this Opinion. In pas~ing,the Court would also like to note that the appeal to the $upreme Court should not be permitted at the present time for the reason that the attorney for the exceptant,Zofia Bittner,has failed to file with the Clerk of the Orphans'Court exceptions to the order and decree of this, Court dated February 4,,1976. ,t It . The Pennsylvania Probate,Estates and Fiduciaries Code states quite clearly at 20 Pa.S.C.A.Sec.731 as follows: Any judge of an orphans I court division,whether or not it consists of more than one judge,may hear and determine all matters jurisdiction of which is exercised through the orphans I court division.His determination thereof shall be a final decree,unless exceptions thereto are authorized by rule of court or the decree discloses that it is not intended as such.(Emphasis added). Section 7,Rule 1,of the Orphans I Court Rules,as prescribed by the Supreme Courtof Pennsylvania,states as follows: Exceptions shall be filed at such pla;e and time,shall be in such form,copies thereof served and disposition made thereof as local rules shall prescribe. The Local Rules of Practice of the Orphans I Court Division of the Washington County Court of Common Pleas,Section 7,states as follows: Rule 1.Form and Place of Filing -Notice Exceptions shall specify the item or items complained of and reasons for exceptions and shall be filed in the office and to the same number as the decree or other order to which the exception taken is filed.Notice of the filing of such exceptions and copies thereof shall forthwith be given to the Court and all attorneys of record.All exceptions shall be accompanied by a certificate of counsel that they are not intended for delay. -5- "I ~.,• • .. I· Rule 2.Time of Filing' Except where otherwise provided in these rules or by Rules of the Supreme Court or by special order of this Court,all exceptions shall be filed within ten days after the filing of the adjudication or order or schedule of distribution complained of. Rule 3.Failure to Comply. No exception will be given consideration if provisions of foregoing Rules 1 and 2 are not implicitly complied with at time of filing. The Supreme Court case of Sniderman Estate,450 Pa.133 (1973), ~peaking through Justice Pomeroy,made it absolutely clear that when the l~cal Orphans'Court ru les authorize es:ceptions to be filed,the Order of the Orphans'Court is not final.The Supreme Court,in Sniderman,stated as follows: The Orphans I Court Act thus defines as not final (and hence not appealable)an order or decree from which exceptions are authorized by rule of court.The rules prescribed by this Court leave the matter of exceptions to local court rules,and the rules of the lower court which heard this case clearly authorize exceptions from these orders.None having been taken,the appeals must be quashed.(Emphasis in original)(450 Pa.at 137!• Here in the instant cas'e,the Honorable Supreme Court has no jurisdiction of this matter sinc~'exceptions were not properly filed in this Court.It is readily apparent that exceptions should have been filed in order to give this 'Court 'some idea"as to why this appeal is being taken under the circumstance.s.,This Court has attempted to write this Opinion based on memoranda and briefs in letter form that were submitted to the Court in the course of the adjudication of this matter.It is clear that the issues would l have been more specifically delineated by the contending attorneys if exceptions had been filed and arguments had been made in the usual course before this Court. This Court is of the opinion that the Order of February 4,1976, should be affirmed. By the Court, ~~J. -6- '..• '"\..,,-" • ~. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF MARY BARNASH,Deceased ) )No.63-71-871 ) PETITION TO PERMIT EXCEPTIONS TO DISTRIBUTION AND DECREE NUNC PRO TUNC AND NOW,this ,.f dayof_-6-~-f:III"=--=-:~_''1976, comes David L.Gilmore,Esq.,counsel for 2qfia Bittner, intestate heir of the deceased,Mary Barnash,and petitions your Honorable Court as follows: 1.That an Order of Distribution in the above captioned case was handed down by your Honorable Court on February 4,1976. 2.That instead of filing exceptions as permitted under the local rules of the Orphans'Court division,your petitioner filed an Appeal in the Supreme Court of Pennsylvania. 3.That this was done because in the County of Washington the court en banc in the Orphans'Court and the auditing judge are one and the same person,and that a great deal of time had elapsed between the Petition Sur Audit and the filing of the Order of Distribution. 4.That the question presented is one of complex nature and required considerable research time. 5.Argument had already been held on the case by your Honorable Court and there would be little chance of obtaining a contrary result on exceptions filed. record. Zofia Bitt er • •....,. • 6.That the petitioner,if permission were granted WHEREFORE,petitioner prays your Honorable Court to permit the filing of exceptions to the Decree and Distribution filed February 4,1976 nuc pro tunc.- exceptions as of this date,and the prejudice to your petitioner might be great as apparent from the questions involved in the by your Honorable Court,would file the exceptions attached hereto and made a part hereof. 7.No prejudice has been worked by the failure to file ...... IN THE COURT OF COHMON PLEAS OF HASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION No.63-71-871 i,.'. .."..,. .~......,~ .,.,.\.'\•11.\ -~C". ~~n. '"1:'j :C:-:::l c.~ ...,).. -.-,.. <::::l -J (,N ESTATE OF BARNASH,Deceased -i ~. ~---=v::~i ?-,,~ IN RE: ~'->, "- s:::J .'-AIl..... ~ -e e -PETITION TO PEP~IT EXCEPTIONS TO DISTRIBUTION AND DECREE NUC PRO TUNC ..:. ~~... David L.Gilmore,Eso . 50 ~.Wheeling St.. Washington,Pa.15301 /:11-/17 ·,)...~..• ,- IN THE COURT OF COl1MON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION MARY BARNASH,Deceased IN RE:ESTATE OF ) )No.63-71-871 ) EXCEPTIONS TO THE DISTRIBUTION DECP~E Exceptions to the Order of February 4,1976 at the above number and term are made as follows: 1.Exception is made to the award of the real estate shown on the Petition Sur Audit without taking into account property located in the People's Republic of Poland. 2.The personal property received by John Gansienicza,Joseph Gansienicza,Jr.,Stanley Gansienicza,and Zophia Hruik by way of the use of land in Poland should be considered in evaluating the estate for distribution. 3.If the property in Poland is considered to be real estate,exception is made to failure to include that real estate in the audit calculations for distribution to the various heirs. Zofia Bittne IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION No.63-71-871 -, EXCEPTIONS TO THE DISTRIBUTION DECREE =c.-==-=:::J c~ c;-, ._~,j II <:.-':) (..--l ........," c=>= Dec·eased ESTATE OF :."':-l ~.:_. ~j ;-....{?-...c..-; David L.Gilmore,Esa . 50 W.Wheeling St.- Washington,Pa.15301 MARY BARNASH, ~:::.::'":J("-i ~?-i.,.,..."-J Cf)<...?:-- '"•~=-:'.7:;."'--._,"-l ...--r'-~ ;J.7-/%( IN RE: ~.~-~~ ~~~ ............. ,. \.' I,• \ - -e e ,: " "!.. \ .. .. " J ~n t4~~upr~ntt OIllUrl nf Jl~nu$l!hmnia ~~si~m ~istrid IN HE: ESTATE OF MARY BARNASH, Deceased 96 Appeal from the Order of February 4,1976,of the Court of Common Pleas,Orphans'Court Division Appeal of ZOFIA BITTNER of the County of No.63-71-871' WASHINGTON May 14,1976,Pursuant to Praecipe for:discontinuance this day filed, .:' this'appeal is hereby dis'continued. 1 have,hereunto set my hand and the seal oj said Court at Pittsburgh,Pa.~n 'ij!tJti~~lItnrertnf, this 14th day oj May 19 76 Appeal of ZOFIA BITTNER CERTIFICATE OF DISCONTINUANCE CERTIFIED COPY OF RECORD March Term,197696 SUPREME COURT IN RE: ESTATE OF MARY BARNASH, Deceased No. \. ~ f ./ 'Vd "O:j i'\,Ji':HflSViI\ Slll'.\'::'1 :,-,I.s\n3H 1.~;'~'f'',',:i."\~\VH U0 Z \:d l!t:m~l 9L 'O-~·-il.I1.-I \I -\.'I I .'_I May 17,1976 SUPREME COURT OF PENNSYLVANIA IN RE: Your No.63-71-871 ESTATE OF MARY BARNASH, ~Deceased Appeal of ZOFIA BITTNER No.96 Mareh Term,19 76 _--''----~-=-=-_+_---=~L---------197 i.Received hom the Supreme Court of Pennsylvania,estern District,in the above entitled APPEAL,A CERTIFICATE OF DISCONTINUANCE AND ORIGINAL RECORD. PLEASE SIGN AND RETURN ONE COPY OF ACKNOWLEDGMENT) Mr.Harvey Stuart Register of Wills Court House,Washington County Washington,Pa.15301 7' f PLEASE RETURN TO Supreme Court of ~ennsylvania. 801 CITY-COUNTY BUILDING PITTSBURGH,PENNA'.'15219 ,...) •J u .J I No. ..) . I ----96 I .J .J ~ March Term,19 76 v "- Lvs. <.J u u ) I '/ ) - I,..J I '\ld "0;)J'!()l~~tlHStrJJl 81111.:\.-10 1~~11Sf:)3,~ 1d~'~:"'J..~;'.'~:"U)/11 -.J 00 2 ~!d 1)~AVJJ:9L .) ,tt 1""1'····..1 ·~~~'l ,..,:j'..~'I '1 _: '\!.•.•.......'~...,,';::':;...- ., ACKNOWLEDGMENT / -! _.-/ - .,,,. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION MARYBARNASH,Deceased IN RE:ESTATE OF l No.~~-71-iZI PETITION TO PERMIT EXCEPTIONS TO .DISTRIBUTION AND DECREE NUNC PRO TUNC AND NOW,this 30 ....,~ comes JAMrc,f/.;fI/{(uAlfi ,1976 ,counsel for Zofia Bittner, intestate heir of the deceased,Mary Barnash,and petitions your Honorable Court as follows: 1.That an Order of Distribution in the above captioned case at No.63-71-871 was handed down by your Honorable Court on February 4,1976. 2.That instead of filing exceptions as permitted under the local rules of the Orphans'Court division,your petitioner filed an Appeal in the Supreme Court of Pennsylvania. 3.That this was done because in the County of Washington the court en banc in the Orphans'Court and the auditing judge are one and the same person,and that a great deal of time had elapsed between the Petition Sur Audit and the filing of the Order of Distribution. 4.That the question presented is one of complex nature and required considerable research time. 5.Argument had already been held on the case by your Honorable Court and there would be little chance of obtaining a contrary result on exceptions filed. ·, 6.That the petitioner,if permission were granted by your Honorable Court,would file the exceptions attached hereto and made a part hereof. " 7.No prejudice has been worked by the failure to file exceptions as of this date,and the prejudice to your petitioner might be great as apparent from the questions involved in the record. WHEREFORE,petitioner prays your Honorable Court to permit the filing of exceptions to the Decree and Distribution filed February 4,1976 nunc pro tunc. ~vn1~~~~ttorney or-PetItf ner,Z~ia Bittner .: COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF WASHINGTON ) The undersigned,being duly sworn according to law, deposes and says that the facts contained in the foregoing Petition to Permit Exceptions To Distribution and Decree Nunc Pro Tunc are true and correct to the best of his information, knowledge and belief. Sworn to and subscribed before me this ~0 ~day of ~,1976. ,.- ~My CpmmissionExpires :_ MYRA J.FRANK Notary Public,Washington,Washington Co. My Commission Expires March 12,1977 " .. 'c:(9~7z0N'PENNSYLVANIA 15301 PETITION TO PERMIT EXCEPTIONS TO DISTRIBUTION AND DECREE NUNC PRO TUNC -..'cr: c_(:.=:,- - '--......,..._.....- --,"'-' ..J:..- en Estate of MARY BARNASH, deceased. JAMES H.McCUNE ATTORNEY AT LAW WASHINGTON TRUST BUILDING IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHZ?'?J~T D/,ISION No.--~ In Re: '" .t " '. .• .0:';... 'J" '. '--- ~ (f):E=»t..Z (f)~=»»OZ-l3:"~~d JTI "00:u Ul 1'1 Z Z~~~:c ~~»3:r--l -l<0~~~('));r :E C_!2 Z III Z JTIwG) 0 ,'. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF MARY BARNASH,Deceased ~No.tJ -71-f7/ EXCEPTIONS TO THE DISTRIBUTION DECREE Exceptions to the Order of February 4,1976 at No. 63-71-871 are made as follows: 1.Exception is made to the award of the real estate shown on the Petition Sur Audit without taking into account property located in the People's Republic of Poland. 2.The personal property received by John Gansienicza,Joseph Gansienicza,Jr.,Stanley Gansienicza,and Zophia Hruik by way of the use of land in Poland should be considered in evaluating the estate for distribution. 3.If the property in Poland is considered to be real estate,exception is made to failure to include that real estate in the audit calculations for distribution to the various heirs. - CO~10NWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF WASHINGTON ) -- The undersigned,being duly sworn according to law, deposes and says that the exceptions filed herewith are not filed for the purpose of delay. Sworn to and subscribed before me this So ti day of ~,1976. ~~ My qommission Expires:~__ MYRA J.FRANK Notary Public.Washington.Washington Co. My Commission Expires March 12.1977 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPH~S'COURT DIVISION No.b,g-21-f71 In Re:Estate of MARY BARNASH 1 deceased. EXCEPTIONS TO THE DISTRIBUTION DECREE 0"} '"' --.en c__c= •::J ,-::': r~-~.''J j- I~,\~.~~..~~ ~~~z ~t..~=~>OZ-l3::Z ~-l JTI o 0 0 (I);ll Z ~ Z -l III.:IZ;u 0(• o(fl c I:0((fl ~3:'r -l ' , ~lD r-0 Z C ~n>j=~C_g Z III Z JTI t.l Gl 0 I· <---JAMES H.McCUNE ATTORNEY AT LAW WASHINGTON TRUST BUILDING WASHINGTON.PENNSYLVANIA 15301 (,-l.j.(j t./.-~ • IN THE COURT OF CO~rnON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'CO~JRT DIVISION In Re:Estate of No. MARY BARNASH,deceased.63-7/>Z7( o R D E R sf-::?-/~dayANDNOW,this 1976,upon consideration of Of~JR~77 the Petition of James H.McCune, Esquire,Attorney for Zofia Bittner,it is hereby ORDERED AND DECP~ED that the said Zofia Bittner through her counsel may file exceptions to the Distribution and Decree handed down by this Court on February 4,1976. ,,u • 'r--.., ill THE COURT ·OF COJVOVION PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DNISION .ill RE: Estate of MARY BARNASH" Deceased. ( ) ( ) ( ) ( No.63-71-871 SECOND AND FINAL OPINION AND ORDER Simmons,J.March 29,1977. The facts of this case are briefly stated as follows:The decedent, Mary Barnash,died intestate in Washington County.The assets of her estate included personal property as well as real estate all of which was located in Washington County,Pennsylvania.In addition,Mary Barnash also owned real property situate in Poland. It is undisputed that the deceased1s heirs under the laws of intestacy are Zofia Bittner,a sister;and three nephews and one niece, namely,John Gansienicza,Joseph Gansienicza,Jr.,Stanley Gansienicza, and Zophia Hruik.The three nephews and niece are natives of Poland. By letter of Attorney W.Reid Lowe,dated December 31,1975, it was represented to the Court that a Polish Regional Court in Zakopane, Poland,awarded the Polish real estate in the same manner as we,in Washington County,would award the estate of the decedent who died intestate, •I -name~y,one-half divided,in four (4)equal shares to the three nephews and niece who are res.idents of Poland,and one-half to Zofia Bittner,the sister of decedent,who is a citizen of the United States and a resident of Washington ·1 ,"J County,Pennsylvania. ,. Shortly thereafter,on February 4,1976,this Court made the I foLLowing order: "AND NOW,this 4th day of February,1976,it is the order of the Court that the net estate of Mary Barnash after the deduction of all expenses of administration shan be divided as follows: "0ne -half to Zofia Bittner,the deceased's sister;and the balance shall be paid as foLLows:One-eighth to John Gansienicza,nephew;one-eighth to Joseph Gansienicza,Jr., nephew;one-eighth to Stanley Gansienicza,nephew;and one-eighth to Zophia Hruik,niece. "AnO.further the audit of this estate is ordered closed.rt On March 8,1976,the attorneys for Zofia Bittner appealed to the Supreme Court the Order of this Court which was filed February 4,1976. Inadvertently,the attorney for Mrs.Bittner did rio t file exceptions to this Courtls Order pursuant to the local Rules of this Court.This Court,on April 26".1976,filed its Opinion and in saio.Opinion,brought it to the attentio of Mrs.Bittner's attorneys that inasmuch as exceptions had not been filed pursuant to the local Rules of this Court that Mrs.BittnerIS appeal to the Supreme Courtof Pennsylvania should be quashed.On May 14,1976,the attorneys for Zofia Bittner petitioned the Supreme Court for a discontinuance of Zofia Bittner IS appeal (See No.96 March Term,1976,in the Supreme " Court of Pennsy;lvania,,Westerl1 Dis~rict).,, Prior to the praecipe for discontinuance on April 29,1976,the attorneys for Zofia Bittner attempted to cure their error in failing to file, , exceptions to this/Court's Order of February 4,1976,by requesting permissi n to file exceptions to said order nunc pro tunc.After the appeal to the Suprem Court was discontinued as above noted,this Court on September 21,1976, a~lowed the said Zofia Bittner,through her counsel,to file exceptions to the Court's Order of February 4,1976,nunc pro tunc.This Order was based on a petition filed June 30,1976,requesting said relief. -2- i On October 28,1976,a hearing and argument was held on the ,exceptions to the Court's Order of February 4,1976,and the Court allowed as additional evidence a document which had been marked Estate Exhibit "CII which was a certified copy of the records in PoLand and which indicated how the Polish property was distributed.This certified decree of the Polish Cou t verified the aforementioned letter of Attorney Lowe dated December 31,197 and indicated that the Polish real estate was distributed in the same manner in Poland as said real estate would have been distributed in Washington County had the decedent died intestate. It see'ms from the briefs and memoranda of law that have been presented to the Court that there,are two main issues:First,does the..'. '.. ,Orphans'Court of Washington County have jurisdiction over real estate ! owned by a Pennsylvania resident located in a foreign country,namely Polan and secondly,may the Orphans'Court of Washington County,Pennsylvania, bike into accou'nt how real estate was held in Poland in making distribution of the Pennsylvania estate? In answer to the first issue set forth above,it is clear that the Washington County Court has no jurisdiction over real estate owned by a deceased Pennsylvania resident located in Poland.This Orphans'Court derived its powers by statute and the powers of this Court are limited in that they do not confer jurisdiction on this Orphans'Court of Washington County, Pennsylvania,over land in foreign countries.See Wolf v.LeWisburg Trust and Safe Deposit Company,305 Pa.583 (1931),Fulginiti Estate,25D.&C. 2d 784,789 (1961).It is certain that the descent of land is governed by 1l1ex loci rei sitaetl •See the Wolf case cited above.The descent of real estate belonging to a decedent is governed by the law where the land is situate regardless of where t~e decedent was domiciled.See Wells Est.161 Pa.21 • -3- '"~II''...'.,,..;f .., -.,:--" ;,Applying these principles to the case at hand,it is certain that,.:~ "- Poland has the sole power to control and adjudicate questions as to the owner ship of land situate within its borders just as the Commonwealth of Pennsylva ia acting through its legislature and courts has the power to control and adjudic questions as to the ownership of all land situate within the boundaries of the Commonwealth of Pennsylvania.Accordingly,it is an undisputed general principle that all questions pertaining to land are decided in accordance with the state and/or the law of the country where the land is situate•. Section 3301 (b)of the Probate,Estates and Fiduciaries Code recognizes the aforementioned legal principles by stating: IlReal estate outside of Commonwealth.--The inventory shall include at the end a memorandum of real estate outside of the Commonwealth.The memorandum at the election of the personal representative,may indicate the value of each item of real estate included therein,but lhe values so fixed shan not be extended into the total of the inventory 01'included as real estate in subsequent accountings.1I In passing,it may be noted that in FUlginiti Estate,cited supra, the Court,,25 D.&C.2d 784,789,said that real estate located outside of the Commonwealth is included in the inventory not as a basis for the future accountability of the personal representative but only for the purpose of supplying the creditors and persons interested in the estate with essential information. Further,the Court in the FUlginiti Estate,cited supra,held the personal representative was not liable for failure to account for the market value of the reaL estate situate outside of the Commonwealth of Pennsylvania inasmuch as the Pennsylvania Court lacked jurisdiction over such real estate It follows therefore,in answer to the second issue raised herein, that this Court has no jurisdiction to take in account any distribution of property that was made in Poland in order to in some way effect the distribution of th'e decedent's e~tate situate in Pennsylvania. , -4-.. .. .t Although this Court has received an official copy of the decision of the Civil Division of the RQgional ~ourt in Zakopane,Poland,wherein the real estate in Poland allegedly has been distributed identically and ~o the same persons as who have r~ceiv~d the real estate and personalty in Pennsylvania,it is the "pinion of this Court that the holding of the Court in Poland is immaterial to the decision in this case.If the Court in Poland has made distribution as alleged by Attorney Lowe,this appeal should be moot in any event.However,it has been argued by Mr.Conte,Attorney for Zofia Bitt~er,tl1atMary Barnash,the decedent,many years ago left Poland ,,(I and by so doing left herJ~eal estate and personal property (if any),irrevocabl' in the hands of h~r heirs in Poland.Mr.Conte makes the further argument , that,the heirs ,'presumably had the use of this property during the lifetime of ..the decedent/¥ary Barnash,and therefore,he contends that since they had the beneficial use of this property located in Po land for so many years,this beneficial use was therefore in the nature of a gift or advancement to them. Therefore,he apparently argues that aU of the property situate in Pennsylvariia and situate in Poland should be valued,the value of the use of the Polish " property over the years by the Polish heirs should be valued,and the sum of the three valuations should be placed in hotchpot and then distribution of the " decedent's property should be made in equal shares,one-half to the Pennsylvania heir of the decedent,and the other one-half to be divided in fou parts and distributed to the three Polish nephews and one niece.Mr.Conte cites the case of Laughlin's Estate in support of this proposition.,354 Pa. 43;4'6 A.2d 477.The Court has read Laughlin's Estate several times and is unable to comprehend how Laughlin's Estate is dispositive of the two issue . above set forth in this Opinion.Mr.Conte's innovative theory for the distribution of the decedent's estate is rej ected by this Court. -5- c ~ •.. This Court is of the opinion that the Order of February 4,1976, which Order awards the decedent's estate as follows:one-half divided in four equal shares to three nephews and niece,who are residents of Poland, i'.• ,~.. and one-half to Zofia Bittner,the sister of the decedent who was a citizen of the Unite~S~ates and a resident of Washington County,Pennsylvania;should be affirmed. .. o R D E R .AND NOW,this 29th day of March,1977,it is the order of this Court that the Order of Court inthe above captioned case dated February 4, 1976,is hereby affirmed as the final order of distribution in said case,i.e., the decedent's estate shall be distributed as follows:one-half divided in four equal shares to three nephews and niece,who are residents of Poland,and ,v one-half to Zofia Bittner,the sister of the decedent who was a citizen of the United States and a resident of Washington County,Pennsylvania. By the Court, -6- -Jl ~u t4,r <traurt of <trl1Ututnn ,truB of lJuB4ingmn <traunty, Jrnnsylnnniu,®rpqnns'Qlaurt J3iniswn ESTATE OF No.63 71 -871 MARY BARNASH, Deceased In the matter of the First and Final Account of Stephanna Blank and Frank Bittner,Jr.,Administr~tors _A JUDICATION AND DECREE /, .And n~w.../l .:$I ,19n this matter came on for hearing, audit and distributIOn ott IS session and testimony taken;and thereupon,upon due consideration the£iof3tgi bglance for distribution in ,the hands of the Accountant is determined to be $..'.and the account is accordingly confirmed;and it is ordered, adjudged and .de~ree~that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. ~ee::. SCHEDULE OF DISTRIBUTION Balance per account _ Credit:Inheritance Tax Paid,not reflected in account Additional Credit -Audit Additional Credits -Supplement to Audit Balance Petition Deduct Clerk's Costs &Receipts and Advertising Attorney Frank A.Conte Harvey Stuart,Clerk of Orphans'Court, Certification of Real Estate Recorder of Deeds,Recording Certification of Real Estate 5,169.1 383.0 2,282.6 56.5 $35.202.61 30,033.49 29,650.49 $27,367.84 27,311.34 27,307.34 27,298.34 Redebit:Inheritance Taxes paid on individual liability of Frank Bittner,Jr.155.30 27,453.64 36,453.64 32,788.22Credit:Noh 2robate assets included in account W.Reid Lowe,attorney for John Gansienicza,-I Joseph Gansienicza,Jr.,Stanley Gansienicza and Zbphia Hruik,1/2 residue,cash per agree 16,394.1 16,394.11 ment Contribution by Zofia Bittner to maintain real estate in kind 105.89 16,500.00 Debit:Additional value of real estate per agreement of parties Zofia Bittner,1/2 residue,real estate in kind valued per agreement of parties and as certified herein 16,500.00 NO BALANCE tIII ~ 0...~ f :;-z B -+p i ::rr:(1) 0 a 3 ;::....0 a... ~ (l ~ ... 0... = :tGl § t:Y ~a~ ,.." '\\ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTO COUNTY BY THE CLERK OF THE ORPHANS 'COURT DIVISION Mary Barnash,Intestate Grantor,to Zofia Bittner,Intestate Gran - ee,all the right title and intere~t of the Intestate Grantor in and'.to: ALL that certain tract of land situated in Hanover and Jefferson .Townships,Washin~ton .County,Pennsylvania,bounded and described as follows: BEGINNING at a white oak stump on edge of public road, cornertommonto land hereby coriveyed and land of Freshwater;the o .. nce by land of Freshwater South 89 54'East 830.97 feet to a ostake;thence by same South 23 23'~ast612.30 feet to a stake 0 right of way.of the Pittsburgh,Cincinnati,Chicago &St.Louis Railway;thence by said right of way in a We~terly direction alon a r~ght hand curve whose radius .is 2427.75 feet,a distance of -.'0393.59 feet to apoiht;thence by same South 79 15'West 222.57 . feet·to a .point;thence along a left hand curve whose radius is 1200 feet.,a distance of 577.97 feet to a stake;thence by same North 36 0 25'West 24 feet to a stake;thence by same South 49 0 59'West 830.80 feet to a point;thence by the same South 77 0 44' West 649.59 fe~tto a .point;thence by the s~me North 84 0 54'wesl 1158.76 feet to a stake;thence bY,.land of Curry North 80 Lf''10" J West 2913.70 feet to a stone;the~ce by land of John Bird South o'..85 4'East 833.61 feet to hickory stump;thence by same North 4'•. -.0 West.:535 .96 fee-tto a-stake;thence by land of McCough North 66.-. • ' I57'East 1017.11 feet·to a post,thence along public road South 26 0 33'~ast 2519.50 feet to the place of beginning.'.."i .;'.'Containing 197.434 acres.The above description being made from .survey of I.E.Stone,C.E.,dated April,1915. l BEING the same prope~ty conveyed to Mary Barnash by deed of C.P.Ing~aham ~t ux,etal.d~ted August 16,1940 and ofrecor in the Recorder's Office of Washington ,County,Pennsylvania in Deed Book 637,Page 675. UNDER AND SUBJECT and together with the same exceptions, reservat~ons,conditionsand privileges mentioned in said deed and prior instruments of record. .j. " ,~" ",',-t ..i ,;t IN RE: ." IN THE COUHT OF cor'~'10N PLEAS OF WASHINGTON COUNTY, 'PENNSYLVANIA ORPH~~St COURT DIVISION *** ******** **** * * * * * NO.63-71-871 ESTATE OF MARY BARNASH, DECEASED. In the matter of the FIRST AND FINAL ACCOm~T-'-···stePhanna-Blankand- Of Frank Bittner,Jr.,_oJ .......Admini strators,---~------- ..,~.".. .- ***** * ***** ******* ** AWUDICATION AND DECREE-'-------~-..-----.-::..---_._-.........-_--- .a-n-d SCHEDULE OF DISTRIBUTION••In.''_."_-.'._..~-w.__......._"".__M',~__...... d-a-t-e-d October 31,1977_....._-----f-i-l-e-d******~***t ***** i-n-c-l-u-d-i-n-g t-h-e f-o-l-l-o-w-i-n-g, ************ •, ** ** *** ." ,' IN THE COURT OF COMHON PLEA'$.OF \IJASHINGTON COUNTY,PENNSY-t,.VANIA ORPHANS t COURT DIVISION .'" ,j..\-~~,\.;-~ ....; "REAL ,. ESTATE:TO BE CE'RlIF~ED TO THE RECORDER OF l1EEDS OF \-lASHINGTON I .:,',... "-',"-. '·CoUt~1;y.'eX ~a;E:~~J;:IiK,~QF:~HE ORPHANS'COURT DIVISION -'.:j,:'if:'~l,"1 '...!"";'.,.~.:;t~,.._~~:~..I ,. ...•.'>~ ..~. ." l1arY~Barnct~,hf~nt~~~~~e~Gr~nto~':-'to::,ZOfia Bittner,Intestate Grant- "'~',..~~j ~,{-.~,-'-::.t .~~\;t ~.'.t ee,all the,right ti tIe "and lnt'e.rest of the Intestate Grantol'in" and to:, .'ALL that certa.:in tract of land situated in Hanover and '. TefrersOri Tot'1oships ,t-lashington 'County,P,ennsylvania,:bounded and., 7'~"1l •..;,,',~. 'described;a~,fol,lows: ,BEG.INNINGat a white oa~stump oJ;1 ede;e of pU,blic road,.... corner OOIDt-lOq'to rand hereby conyeyed ,arid la.l1'dQ f Fr€h~h.tvater;the- a ',:",.' nee ,D¥}and of ,Freshwater .south 89':'54,1.East.830 ~9tfeet to a :'... stake ;then'~-6bY $a~e Sou>th 23°23 ~East 612 .30'feet'to a stake on right 'of:'v:S.yof tne Pitts'}~1Jrl3h,,Cincinnati,Chipago "&Bt.Louis,:~.~ ,, Railway;thence by said 'right ofwayip a Westerly d:i,.r~ction p.lone; " a right"hand curve hhose ra.d1u~\is 2427.75 feet,a distance of'' ""'.,",'". 39.3..5.9'f~etto a:point;thefice by sam,e South 79 0 15'Hest 222.57.-'. f¢et to:a.'paint;.thence 'aloI1,galeft hand cUrve Vlhose radius is...:;".,'";,'-'"-,,.',"..,.~,-:""'.. ',1200,feet,a distance of .577 .97 feet to a cta'ke ;th'enceby sarle " 'i'forth 36<:25'West 24 feet to a stake;th~,noe by same sou~~'::A9° 59'West'830.80:~fee.t to a:point;tfie~cebY'the sam.e South 77 0 :[,4' <'...'-.'-.'',,'• :West 649 ,di'9 feet''to a ,Pbi:~t';!,thenceb'y the same'North 8/+°,54 t v.lest l158.1Q 'Ceet to a 't3take-.;'th~hce·by lanuof,Curry North 8°,'~'lo,n.,·' ;"0;' We'st '2.913.70 fee't to a'stone;'thence ,by laud of John Bird-South.,~o "• "•. 85 4'Eqst 833.61.feet tQ hi~kory'g.tump;t.henceby same Nortb 4' "'("~",,,0 ,West 535.96 feet to a sta.ke L thence by land of 'McCo1,lgh ;Jlorth 66.,"~"-,',.',. .,~ ·57'East 1017 .11 feet ~6'a post ,thenceaJfong public'road South ~.J.. ,2"6°33-E~st2519~50 feet to the place of 'beginni~g.•./ ,Containing 197.434 acres.'The above descriptfonbeing ma.de froI11;~urvey of'I.,E.''stone,,~.E.,'dat,e'dApri¥;;lY~?-5.," I~ ," j.-" ::.~"".+"-~~·~,"·i~ .~.,>: ,.t:> I I +;;,1 !,"'~ ..' <;'0 t:f °t",...:'- .. .« "':0"1"..".;;.Jt;. II t ~i' of ~.' ,<, -.:.. '~:~;;\..<. .dn·'~Sj\" BE!NG<thesame property conveyed to l'1ary Ba,r.nash by deeq of C.P.~graham et ux,et al.dated August 16,1940 and of record ,< in the Recorder's Office of Hashington County,Pennsylvania in Deed Book 637,Page 675.... UNDER AND SUBJECT and together with the same exceptions, reservati<n1s,conditions and privileges mentioned in said deed and prior instruments ofrecopd • ,.< ~,.,"~,01"-1;;:' <,' ',:ru8 HAoel'''-. ;.>P:k";"r.'7c7-W" 4 <'.,!,':~ {'~'; 'lli ,',.,r"t'"r"'""- ~.,' t oJ''.;,:,.......... .'ti.,.' ;;,,"'. T ...~ i:'-" .~ <.r. ,. .-' 'f'.;; ,i:,. ~<K'<-.1":1 ,., /....., ~.-' (" --'>- I '<...\ .. .jI,: t -A-f.,-.,~.1.,..':'·1' ;'4-"t~',:,<:'".''J(.;t~ .. .~;~'~":it--. i'".\.J .~" of, .. ,.',' '"..':'...., •'i' ..1.;..- "'" ., ","'""f,. ,:/. " \ ". J " ;,.J,'.:f,.,./h'~, i " ';I "<-',',. C '$'...... J',C ",. -f ,.,' ,C,1'j ., r~:<i' ...,';"t." IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION J, I IN RE:ESTATE OF ) ) MARY BARNASH,) ) DECEASED.) No.63-71-871 KNOW ALL MEN BY THESE PRESENTS,that I,W.REID LOWE, ESQ.,attorney for the Polish Consulate,do hereby acknowledge to have received from Stephanna Blank and Frank Bittner,Jr., administrators of the Estate of Mary Barnash,deceased,the sum of Sixteen Thousand Five Hundred ($16,500.00)Dollars in full payment of the amount awarded me under the Decree of the Orphans'Court Division of the Court of Common Pleas of 'Washington County,Pennsylvania entered at the above number. And I do further authorize and direct the Clerk of the ;Orphans'Court Division to enter a receipt on the Docket in my name,place and stead. 1977. WITNESS: WITNESS my hand and seal this '"l.day Of~' '"~·····'''i· -..J , ::tE --I*::J"'!'".-rr;~=),!'o-o-'er(}t.<'"')..IL_rr-1~...-r,.~L..C0 ;r ,-;b--~J_,-'i ,'\'18v- ;..t"CD ¥."'""""",~..\~--{""'.,J ",-",;t::;.:-,()L"'"..c ..~"Y~..,~~Xc:., '-'::;'~~l:,~~r~:'}'-u~••}r ~';'-j -...;'v i-N~~:-~...(;)(;A)co ..J MEYER,UNKOVIC &SCOTT ATTORNEYS AT LAW WILLIAM A.MEYER ALEXANDER UNKOVIC HOWARD I.SCOTT WILLIAM G.BOYLE JAMES VICTOR VOSS W.REID LOWE MICHAELJ.BOYLE LAWRENCE B.NIEMANN WILLIAM A.MEYER,JR. FREDERICK J.FRANCIS RICHARD G.KOTARBA P.CHRISTIAN HAGUE WILLIAM P.GETTY RONALD D.MORELLI KEVIN C.HANSEN KENNETH G.JUDSON ROBERT MAURO JOSEPH A.VATER,JR. THOMAS A.BERRET ROBERT P.STRUBLE 1400 FRICK BUILDING PITTSBURGH,PA.15219 AREA CODE 412-456-2800 OF COUNSEL THOMAS W.NEELY,JR. W.EDWARD SELL IN REPLY REFER TO FILE No. 8863 WRITER'S DIRECT DIAL NO. 456-2811 February 6,1978 Register of Wills Courthouse Washington County Washington,PA 15301 RE:Estate of Mary Barnash No.'63-71-871 Dear Sir:~ I enclose herewith a Receipt of David M.Jones for the amount awarded to him by Decree of the Orphans f Court Division in the above Estate. Would you please file this Receipt with the record. ~~~ W.Reid Lowe WRL:NJC Enclosure t'·y.... ,", "' .,; •'f ""-p :e -.l ;;J;:'"co J l>,...,_.... "":l-en :t:.,.., :r:-)Z1.rr1 r-~'--(j');.::o:J ~.....-of <::~..fij ~~;.l"'!1 rn '" ~:7,J -<-..J '; 0 0 " C> . Z v") "Tj Z~:I:>o ... ,7)~.- p )........... -t. -r ;n -0 r--1:»(1'.1<c:::>..::- 1/25/78 WRL:NJC IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY·,PENNSYLVANIA ORPHANS'COURT DIVISION number. full of the amount awarded me under the Decree of the And I do further authorize and direct the Clerk of No.63-71-871 WITNESS my hand and seal this:Jo dayOtluory , KNOW ALL MEN BY THESE PRESENTS,that I,David M. Orphans'Court Division of the Court of Common Pleas of on the Audit Docket in my name,place and stead. Washington County,Pennsylvania,entered at the above 1978. Gansienicza,Jr.,Stanley Gansienicza and Zophia Hruik Thousand Five Hundred and 00/100 ($16,500.00)Dollars in and Frank Bittner,Jr.,administrators,the sum of Sixteen the Clerk of the Orphans'Court Division to enter a receipt do hereby acknowledge to have received from Stephanna Blank IN RE:ESTATE OF ) ) MARY BARNASH,) ) DECEASED.) Jones,attorney-in-fact for John Gansienicza,Joseph WITNESS: --'~~.&.~~'-.1.&iuJt=~'Y:!:!J.==--__.r-=:.~:J-!,~~~::=;::===-_(SEAL)~Jones " rn o IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA IN RE:ESTATE OF MARY BARNASH, Deceased ) )No.63-71-871 DEC R E E AND NOW,this day of __---'-,1977, upon agreement of counsel,a Decree is entered as follows: 1.Zofia Bittner shall receive 1/2 of the value of the estate made up of real estate plus cash.The real estate is valued at $16,500.00.She will receive $280.22 in cash. 2.The remaining cash in the amount of $16,780.22 is hereby distributed to W.Reid Lowe,Esquire,as attorney for the following persons:John Gansienicza,Joseph Gansienicza,Jr., Stanley Gansienicza,and Zophia Hruik. It is further ordered that the real estate distributed in this case is hereby certified over to the Recorder of Deeds of Washington County,Pennsylvania for recording in the name of Zophia Bittner. BY THE COURT: J. I ~ I ,l'\' ,;, l .. IN THE ORPHANS 1 COURT OF WASHINGTON COUNTY,PENNA, No.63-71-871 IN RE:ESTATE OF MARY BARNASH,Deceased DEC R E E .. "\ 1\. LAW OFFICES FRANK A.CONTE 50 WEST WHEELING STREET WASHINGTON,PENXSYLVA..'HA 15301 • ',' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA. (Orphans I Court Division) ) DECREE OF SIMMONS,J.,DATED FEBRUARY 4,1976. HEARI~GpN 'EXCEPTIONS TO THE DISTRIBUTION MARY BARNASH,~ ,'.,. • 0( z0(~>-IIIZZ1&1II. Z0"l-e>z ::tIII0(~ ..,:uQ: ~is..~uis ::l., :I:l-I'N In re: Estate of I ....~~~;11'"_, ,~",,·i/#·h"'" Deceasea.. BEFORE: TIME: I t. "" .. /;'iI'·I '..·,, '"•. ) ) ) )"No.63 -71 -871 ).. H I ,• -'t~- ),,'":y ".J:'.II r )-.:,.4 .. THE HONORABLE PAUL A.SIMMONS Judge of the said Court. Thursday,Odr::lt>er 28,1976,at 3:35 P.M• APPEARANCES:JAMES McCUNE,ESQ.,representing Zofia Bittner.the Appellant. RONALD D.MORELLI,ESQ.,of Meyer.Unkovic &Scott 1424 Frick Bldg••Pittsburgb.Pa.15219, representing the Polish heirs. MARY JANE DREYER -Official Court Be~porter ..", I .!.,.,•. 2. THE GOURT:This is the time and place set for an argument in regard to certain exceptions that were taken to an Opinion and Order of this Court in re the estate of Mary Barnash,deceased • to offer this into evidence. the Polish heirs in this estate. has been previously written by this Oourt,reference was made to which is a certified copy of the records in Poland,indicating how Yes,your Honor.in the opinion that Now,Mr.Morelli,I understand,in a Yes,sir.My name is Ronald D. James McCune for Zofia Bittner,one MR.MORELLI: MR.McCUNE: the manner of distribution of the propert y by the Polish courts,and Morelli,of the firm of Meyer,Unkovic and Scott,and I represent of the heirs. in 'this case. the Polish prop~rty'was distributed,and at this time I would like MR.MORELLI: prehearing sta~ement,that you might have an offer of evidence here THE COURT: I have here a document which has been marked Estate Exhibit "C", Would you please erter your appearances on the record.•«z«~>-IIIZ' ZIIIQ, i0I-elZi1Il«~ ..:uitl-f/);.S .J~US~.., (~,:; I-,.. N vilI::'IIIl-ll::0Q, IIIlI:: l-ll::::J0U .J«Ui;:u.0• . .. • Do you have an objection?THE COURT:.'.--, •; ''1---:;',r •,q•..,-.. I • '\,:-l'.iI,'....'"".. ,- ,'. " - J.. ..'"\1~....iI '""';.I 3. MR.McCUNE:"',',"'Ii :'0(;'~';,.,Y,es,your Honor.I'll put a couple- t, of objections on the re90rd.Number one,1';:G>bje'ct~(tci,it on the.,i ..',.,..I .i "j'.grounds it'has'not been properly authenticated.Number two,I will and I believe there is a notarization also authenticating the foreign testifying that they are --- a certified copy of the Polish records, proper evidence.I believe he should offer testimony. THE COURT:All right,may I say to Mr.lVIorelli, Your Honor,I have not looked at theMR.MORELLI: notary to'the American Consulate,I believe,and I believe that the law of Pennsylvania? is a provision that if the foreign notary's seals are affixed---weir object to it being entered as proof of what the law of a foreign not offering it for proof of what the law is,but sim:ply as a proof tablish what the·law of a foreign nation is,he should do so by should be accurate to authenticate this as a public record.We're nation is.I'll eesubmit that,Judge.If Mr.Morelli wants to es.,. are the proper seals and so forth on this document,applicable to Statute recently,with regard to n'otarial seals,but i believe there • 0( z 0(>oJ>-VlZZIIIa. :i0I-~~:x:lI) 0(~ ....u itl-ll)•S .J0( 0Q::l"'l ,--....%.."",N iiilI:III l-ll:0a.III11:, l-ll:::I8, .JC~-,J>.Lo.0 e of a public record of what distribution was,in fact,made of the '.property. THE COURT:Now,it's my understanding that, 7 '.• '/.'4• according to this document,that distribution was made in Poland ,",.-.-"- in the identical,;tsame fashion that -the bank here in Washington ~,,~-1~,. l'j.,f f,'..-t ~.'....~'..I I C 6un'ti ~Pen'nsylvania~~m:ade. MR.MORELLI:".:/Yes,I believe the document states that half,one-half interest in the property was given to Zofia Bittner, ..;,-.....r /r",.~,,l~ and the other half w~s distributed among various nephews and nieces of Mrs.Barnash. THE COURT:In the same identical proportion as was done here in Washington County,Pennsylvania,right? MR.MORELLI:Yes,your Honor: THE COURT:All right.I'm going to overrule Mr. McCune's objections,pro forma.The Court will examine this document.If necessary,you gentlemen may both get copies of the same,and if you want to file supplemental briefs as to the validity or authenticity of the document,the Court will accept the same. However,the Court does reserve the right to reverse itself on this point,if supplerrienta1 briefing and law indicates that these documen s should not be admitted. (Discussion not reported,at the request of the Court.) THE COURT:We'll close testimmy in this matter. '.. "J '.....,,..,.,. - Be:#63 -71 -871 Court adjourned in this matter at 3:45 P.M.,on Thursday,October 28,1976.) + + + + + + + + + + I hereby certify that the proceedings are contained fully and accurately in the notes taken by me at the hearing in the above cause,and that this copy is a correct transcript of the same. ,. t.- 5• ..;'':i .- ~r,~.:II~~ , The foregoing record of proceedings at the hearing in the above cause is hereby approved and directed to be filed. By the Court, ~·/~J.p~Simmons,~~ ~-:'7 =.£--=__...-----...~--..~~~~~;~_.~~Qd~is-·s~r6-~on~~~~-kt~;u~~d-zerii~...-._....---.. ----.....;.-...;--=-===== .:=.--~;;..~;~rakow$ki~...-~..'~_No'Ny~Tir:~::-~WOlewodztwo POwlat ~;;;,;-~~~~;~U ~cirwILNEGO ~~:K.Q.~~~·.~.)1~:~9.::~w.ft.~~w;,~.~~-------,--.-~-~.-----\.• .. ==----..';" .FOLSKA.nZECZPOSPOLITA LUDOWA.~:.--,..:::::-~.=...~-=--.:.--=====: dnia·...2.8,.•.:1.2.:::..:.:....19..;·13:.i-:~~ -.rFJ·-.~~-=.--\.----.-,..- •--;::_--~__R _=-=:.-:i _ - -._-----Banna~SttIczu18·.- ----- to" ". '. '. • • ·e. ., f --• •...,/. ..it.. ..-......'.'--..34814 • '•..•,It it ;: .'},.J'•. I Dokument stanu cywilnego w sprawie spadkowej po Mary BARNASH ~" [-.-.:-;:-'-//" t '.,.n ".,,,,,..~_.'/__~.'If >."'/', .;'<.,/'<4'', " /,'.",::-~>'~;'>~\J,~~60. i .....,_'/<-"";.-;;~f~\j JI~-<d,;""-),;..:;..<.;J~i!f~-<?1,."\ ,~\~;~::~7~.'f.l.~q;:~\~ •.,...,Y \.~-r~~i.\~,,,,\I ,V'"\~'\lil\".,;;.}·0··'·I:c-:>! ,,.,"'f..lt~'''.;:,I.~•""L,/~"',".--'l.',••f A ,~i,;;'0.-!.,~~,,.;,(~:.,,~~/J '-=-1/'/i,#"',J''''.-__-'i'L'-<,-~~.........../..'j~/"".A}"'""/(",~//~"..'.,'~"'.,.'"~~~::~~,;/ -0'It";v:::r~'vI - PEOPLES REPUBLIC OF POLAND CITY OF WARSAW, EMBASSY OF THE UNITED STATES OF AMERICA ,• I SS / 1,.}lj,..Gb.~.~J,..:K..•...GJ;i.P'.~,.......................Consul of the United States of America at Warsaw,Poland,duly commissioned and qualified,do hereby certify that ~~~z.r.lJ.K......whose true signature and official seal are,respectively,subscribed and afixed to the annexed document, .was,on the 10-t.b day of u.~p.w;l,ry ,19 74,the date thereof,~~rJkJtl.l..Ath.:,~~!r.)..r.Qt Min....oi...For.eign...A.fh1its ,to whose official acts faith and credit are due,and who is duly authorized by the laws of Poland to authenticate signatures of the lawful custodians of the public records of thot conutry. "-IN WITNESS WHEREOF I have hereunto set my hand and affixec{:!the seal of the Embassy at Warsaw,Poland,this 5th ·day of J~.p.rn.~r.y.............,1974.. 2·'- \. ....UL;{:~... American Consul Tariff Item No.:48 Foe:dol.2.50 ...-T ran s 1 a t i ~,j State Emblem.Polish People's Republic. Province:Cracow.County:Nowy Targ. Vital Statistics Office in Koscielisko-Wit6w. ABRIDGED COpy OF BIRTH CERTIFICATE' 1.Surname:GASIENICA 2.Name/s/:Marianna ;.Date of birth:27th June one thousand eight hundred and eighty seven /June 27,1887/. 4.Place of birth:Koscielisko.- 5.Father's surname and name:G~sienica Jan. Profession:---- 6.Mother's name and maiden name:Agnieszka Gqsienica. Profession:---- This is to certify the conformity of the above copy with the birth certificate No.10/1887. Koscielisko-Wit6w,28th December,1973. Chief of the Vital Statistics Office lsi Ranna Styrczula Seal:"Vital Statistics Office in Koscielisko-wit6w". Revenue stamp at the value of 20.-zlotys cancelled. - 2 - REGISTRATION NUMBER 28/SP/74. Ministry of Foreign Affairs certifies the conformity of this document with the Law valid in Poland. Revenue fee of 50.-zlotys collected. Warsaw,10th January,1974. /s/Jan Sztuk,M.A. Senior Legal Advisor Seal with the Polish State Emblem:"Ministry of Foreign Affairs". There follows the legalization of the signature of Jan Sztuk,Senior Legal Advisor in the Polish Ministry of Foreign Affairs,by Michael K.Cline, Consul of the United States of America at Warsaw, I Poland,dated February 5,1974,duly signed and sealed. .{WithinThisistocertifythatthebaove is ~true and ~OIIect translation of tho criginal....l.~.~.~.h.....dccument attached hereto.'/exhibits / New york:·..·~·0.::....\.J.T..··19 1!1 I do h(..---1 certify that the within docu~.· has.........been authenticoh·;~~~"'~~~;'~';"~~;~~~;b~d by the laws of the b.:' People's Republic. In witm~:lS tr..eleof,I have hereunto set my h(,:r' and th(l seal of CQIlsulate General of the Polish Peoph.· Ucpublic this I.?day of...l~~.19..?0.. PElNOMOCNICTWO Niniejszym podaje si~do og61nej wiadomosci,ie ja (my) stanis~aw G~sienica jako spadkobiefica (y)i najbliiszy (i)krewny (i')bqdi zapisobierca (y),bqdz beneficient (ci)zmarlego Mary Barnash czynie (my)ustanawiam (y)i .mianuje (my') David M.Jones -1600 Philadelphia National Bank~Building-Broad and Chestnut Str.-Philade~phia ~;rct¥n~cf'{~~~iln0~nasz~m)rzeczyw\Istym i prawnym pelnomocnikiem do podejmowania wszelkich odpowiednich lub nieod- zownych czynnosci w celu uzyskania odszikodo-wafJ., wynagrodzefJ.,naleinosci ubezpieczeniowych i korzysci, przyslugujqcych na skutek smierei wyiej wspomn'ia- nego zmarlego,w jakilkolwiek spos6b spowodowanej, do zaj~cdasi~spadkiem w razie potrzeby lub do zapewnienda ustanowrienia zarzq,du sipadiku '-dajqc lllmeJszym mojemu (nas'zemu)wyzeJ wspom- nianemu rpelnomocnikowi peIne upowainienie i pra,wo do zast~po-wania mnie (nas)we wsz,ystkich'Sqdach, urz~dach liltb komdsjach we wszystkich sipTawach,.do zqdania otrzymywania i kwitowania w mOlim (naszym) imieniu przypadajqcych mi (nam')udzia16w w spadku po wspomnianym zmarlym i wszelikich innych fundu- sz6w z jaikichkolwieik zr6del,kt6re by nalezaly sd~ bqdz mnrie (nam),bqdz masie spaJdikowej wspomnia- nego zmarlego, do zqdania,otrzymywania i inikasowania o;d wyko- nawc6w lub za'rzqdc6w wspomnianego spadku,bqdi od innych os6b zadnteresowanych tq Siprawq,zapd- s6w,dziedzicznych cz~sci majq1Jku or,a,z sum mnie (nam)przy'padajqcych,do wydawaJnia rpokwdto,wafJ. z odbioru tychze,do zrzekania s-t~wystosowywania i dor~czania wezwafJ.,do wyzmaczania zast~pc6w dla wyst~powania w moim (naszym)imieniu w jakim- kolwiek po'st~powaniu, J POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS,that I (we) stanis~aw G~sienica being either an heir or the heirs-at-law and next-of-kin or a devisee or devisees or legatee or legatees or an insurance beneficiary or benefiaiaries of Mary Barnash deceased,do hereby make constitute and appoint David M.Jones -1600 Philadelphia National Bank Building-Broad and Chestnut Str.Philadelphia, mf~lhm~~~1{RJltir~fu~~t10Q~y for me (us)and in my (our)name and stead, to do any and all acts or things whatsoever or neces- sary for the purpose of collecting damages,awards,· insurances and benefits arising by reason of the death of said deceased,however,caused,and to probate the estate if necessary,ocr-secure appointment of admi- nil-strator,or executor, hereby glvmg my (our)said attorney,'full power and authority to represent me (us)in all courts, boards or commissions,and for all purposes,and to demand,receive and receipt for in my (our)name distributive share or shares in the estate of said dece'ased and for a.ny and all money from any source whatsoever,which may be due to me (us)or to the estate of sa1id deceased, to demand,receive and coUect from the executors Or administrators of said estate,or any other persons, whom it may concecr-n,any legacy,bequest hereditary or sum due me (us')and upon payment thereof to give en effectual receipt and discharge for same,to waive the issuance and service of any citation in the estate,to authorize appearance by attorneys on my (our)behalf in any pro,ceeding. I~ do angazowaJ'lJia adwokat6w dla wszystkich wyzej wspomnianych cel6w i do pokrywania wsl.elkich wy- datk6w i honorari6w l.tym l.wiqzCIiIlych,przYl.najqc niniejs'Zym mojemu (naszemu)peinomocnikowi z na- leznych mi (nam)fundusl.6w kwot~,wystarlczajqcq na pOlkrycie wszelkich kos~t6w i wydatk6w l.wiql.a- nych z tym zast~pstwem, do indosowania i realil.'Owania wszelkich czek6w, prl.etkaz6w pieni~znych,weksli i innych parpier6w wartosciowych i srodk6w piatIlJicl.ych w moim (na- szym)imi.en1u,do sprl.edazy i l.byeia w sposob,jaki moj (nasz)pelnomocnik b~dzie uwazai l.a stosowny, wszelkich akcji na okaziciela,obligacji i papder6w wartosciowych,More obecnie lub w prl.ysziosci b~dq mrrie (nam)nalezec si~jakiegokolwie'k prl.edsi~bior stwa,sp6lki lub stowa;l.ysl.enlia,oraz wsl.elkich obli- gacji,akcji lub innych papierow wartosciowylch,wy- danych prl.ez rl.qd Stanow Zjednaczonych wzgl~dnie przel.wiadl.e komunalne lub stanowe,oral.do otrzy- mywania l.a nie ws·zelkich wpiat, do sporl.qdl.aIliia,uznawania i wydawania prawomoc- nych akt6w kupna i sprl.edazy,oral.do otrl.ymywania i kwitowania ceny kupna, do zqdania i pobierania c'l.ynszow,l.yskow i dochodow l.nieruchomosci lub l.udl.ia16w w tychze,mnie (nam) przypadajqcych, do obj~cia w posiadanie i do l.arzqdl.ania nierucho- mosoiq,prl.ypadajqcq mi (nam),do podejmowania i uzycia wsl.elkich srodkow prawnych dla odl.yskania wsl.ystkich wspomnianych cl.ynsz.ow i zyskow,jak rowniez dla ul.yskania lub 'zatrl.ymania w posliadaniu wsze~kich obiektow,zaj~ty,ch przel.osoby,nie do.trl.Y- mujqce zobowiql.an, dajqc mllleJsl.ym rowmel.wsrpomnianemu peinomoc- nikowi peine upowaznienie do pokrywania koniecl.- nych wydatkow i siusl.nych msl.czen w stosU!nku do spadtku po wymienionym zrnarlym,oral.do regulowa- nia z masy spadkowej sprawdzonych dlugow,jakie zrnarly za swego zycia l.aciqgnql,0 He rodzaj i cha- ralkter tego spadku zel.wala na zaspokojenie tego rodl.aju l'osl.cl.en,' dajq'c mmeJsl.ym rowmez wspomnianemu pelnomoc- nikowi pelne U!powaZnienie oj prawo do zawierania wszelkich ugod i umow,do sporl.crdl.ania w maim (nasl.ym)imieniu wszelkich zrzecl.en i pokwitowan odnoszqcych si~do wszelkich roszcl.en i praw,do spo- rzqdzania z wykonawcq lub zarzqdcq wspomnianego spadku wsze1kich koncowych rachunkow,uzgodnien i l.estawien odnosnie przypadajqcego mi ~nam')udzia- iu lub udziaiow w spadku i innych praw i przedmio- tow z tym zwiqzanych,. To retain legal counsel for any or all of the purposes mentIoned herein and to pay all charges and fees in connection therewith,and I (we)do hereby assign to said attorney from the funds to whiJch I am (we are)entitled,sufficient moneys to pay all charges and disbursements incurred rn the representation, to endorse and negotiate any checks,money orders, notes,bill of exchange,or other instruments for the payment of money in my (our)name and stead, to sell,dispose of,as my sa·id attorney shall deem expedient,any shares of stock,bonds,secuI1ities which I now hold,Or may hereafter hold,in any business,norpo'ration or company,or any bonds, stock 'Or selcurities that maybe isslued by the United States Government,O<I'any munic'ipality OT stat~ government,and to receive payment therefore, to execute,acknowledge and deliver good and suf- ficient deeds and conveyances of warranty Or quit- -claim therefor,and to receive and rece'ipt for the purchase money therefor, to demand and collect rents,profits air income from such real estate or interest therein which may belong to me (us), to take possesion and manage any real estate be- longing to me (us),to take and use all lawful proce- edings and means for recovering all sa·id rents and pro:liits,and for obtaining,recovering and retaining possession of all or any of the premises,held Or occupied by such defaulters, hereby also giving said attorney full power to pay necessary expenses and any jus,t claims aga.inst the estate of said deceased and any just debts owed by him in his.lifetime out of the pro,ceeds of said estate and if s,aid estate ils of such a kind and character that it is subject to the payment of such claims, hereby also giving said attorney full power and .authority to make any and all compromise and set- tlement arid to execute in my (our')name any and all releases or acquittances of any and all claims or rights of action,to settle,compose and adjust,with eitheT the executors or administrator of sa.id estate, "any accounts,agreement or composition,in,about or concerning my (our)distributive share or shares .or other matters or things in relation thereto, • dajqc niniejszym mojemu Inaszemul peinomocnikowi pelne upowaznienie do mianowania zast~pcy,odwol:u,jEl!C nini~jszym wszelkie inne pelnomoc- nictwa udzielone poprzednio,oraz zatwierdzajEl!c niniejszym wszelkie zgodne z prELwem krol;.i,Jakie wspomniany pelnomocnik na podsta- wie niniejszego pelnomocnictwa podejmie. Jednoczesnie wyrazam/yl zgod~ na pobranie z mojego Inaszyc~1 udzialu/owl spadkowego/ychl i in- nych naleznych mi Inaml funduszy odpowiednich kwot na pokrycie wszelkich kosztow poniesionych przez Konsulat Generalny PRL w Nowym"Jorku w zwi&zku z zalatwia- niem niniejszej sprawy oraz opl:a- ty konsularnej przewidzianej od- powiednimi przepisami. .Na dowod czego sldadam.•..... ponizej wlasnor~cz podpis ... i piecz~6,dnia "'.3~miesi&ca paiQ.~ietnika roku .197.3..VI •••••• . . .\l{ars~awie . ······I··~················~······................................ • hereby giving my lourl said attorney full power of substi- tution and hereby revoking any other power of attorney hereto- fore given arid hereby ratifying all that the said attorney may lawfully do by virtue hereof~ I lwei further agree to the deduction from our estate shares or other funds received for me lus/,any costs which may be incurred by the Consulate General of the Polish People's Republic at New York in the settlement of my lourl claim/s/,and a consular fee in the amount provided for by Polish 'law,and I lwei do hereby assign to said to which I am Iwe arel entitled,. sufficient monies to pay said costs and consular fee. IN WITNESS vWIEREOF,I lwei attach the official seal and sign my IOUI'I own name . this .3-::1;'4 ...day of .QQtQQ~:r:•• 19.73,at ..Wa~~aw . ................................ ................................. 2(~~AA.-..~~~.. Stanis~aw Gqsienica -res.Zakopane ul.G~adkie "11 Form F5-88 (Revised Feb.1949)• Certificate of Acknowledgment of Execution of an Instrument (CoUQLry) PEOPLES REPUBU· OF P~~/or other political divisto CiTY OF WARSAW.55. (Namo olloroign ~rvj""am",,) ss: 1 Michael K.Cline --------------Consul,--=.====:.....:.~-=-===--------_4,...;:..:;=:..==-------------- of the United States of America at '\'Iarsavl,Poland ------------------ duly commissioned and qualified,do hereby certify that on this 3rd ------------ day of _""O.><oct.::<.:>!.ob""e"""-r.."..-,,,,1.,L9-L.7'.L-3 __,be/Gte me personally appeared _~-.::...-;:;:;-....:.--;:;:;-;:;:;-:::.-:;;:,:-:::.-=-::..:-=- (Da&e) Stanislaw GASIENlCA -------- ------------------------------------~----------------- to me personally known,and known to me to be the itldividual_described in,whose e --is..subscribed to,and who executed the anne%ed instrument,and beinA d by me of the contents of said instrument ~h~e__duly acknowledAed to me the same freely and voluntarily for the uses and purposes , ""~<• In tvitness whereof 1 have hereunto set my hand and official seal ~.I!!day and year last above written. M,eFfAEL K.St.,NE r practicable all signatures to &document ItiiGMiblil,iOfUfMEitJ_"OlJ1ifi4M OfAMSUCA 0-9521 •• ,..".'." In the Orphan's Court ofu'aehinnt"",Cn;l~;\1 ·o~·,-..~-")'Hi-~J ~,,,,.,tl v~nr...'Y,r u. r"jhihit 11;1 J~N"••fT···.. 'Jate.Thv.-('-1 1 !~TJ . lac4ueUne Hammond,OlHcial Sienog,'apher _.-'._..... ./ ,~ PElNOMOCNICTWO Niniejszym podaje si~do og6lnej wiadomosci,ze ja (my) Zofia Krol Jozef Gqsienica-Lemko Jan Gqsienica jako spadkobiefica (y)i najblizszy (i)krewny (i)b'ldz zapisobierca (y),b'ldz beneficient (ci)zmarlego Mary Barnash czynie (my)ustanawiam (y)i mianuje (my) David M.Jones Esq. 1600 Philadelphia National Bank Building Broad and Chestnut Streets Philadelphia, Pennsylvania 19107b'ldz jego zast~pc~moim (naszym)rzeczywIstym i prawnym pel:nomocnikiem do podejmowania wszelkich odpowiednich lub nieod- zownych czynnosci w celu uzyska[l,ia odszikodowaii, wyna,grodzeii,naleznosci ubezpieczeniowych i korzysci, przysIuguj'lcych na skutek smierci wyzej wspomnia- nego zmarlego,w jakiikolwiek spos6b spowodowanej, do zaj~cda si~spadkiem w razie potrzeby lub do zapewnienda usitanowienia zarzqdu Sipad!ku daj'l'c niniejszym mojemu (naszemu)wyze]wspom-' nianemu pelnomocnikowi ,peIne upowaznienie i prawo do zast~powa[}jia mnie (nas)we wszystkich s'ldach, urz~dach l'ub komdsjach we wszystkich sprawach,do z'ldania otrzymywania i kwitowania w moim (naszym) imieniu przypadaj'lcychmi (nam)udziaI6w w spadku po wspomnianym zrnarlym i wszelkich innych fundu- sz6w z jaikichkolwieik zr6del,kt61'e by nalezaly sd~ b'ldz mnie (nam),b'ldz masie spadikowej wspomnia- nego z:rnarlego, do z'ldania,otrzymywania i inkasowania od'wyko- nawc6w lubza'l"z'ldc6w wspomnianego spadku,bqdz od innych os6b zadnteresowanych tq spraw'l,zapi- s6w,dziedzicznych cz~sci majq1lku or,a,z sum mn-ie (nam)przypadaj'lcych,do wydawania pokwdtowaii z odbioru tychze,do zrzekania si~wystoso,wywania i dor~czania wezwaii,do wYZiIlaczania zast~pc6w dla wyst~powania w moim (naszym)imieniu w jakim- ko~wiek poslt~powaniu, • POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS,that I (we) Zofia Krol Jozef Gqsienica-Lemko Jan Gqsieni,ca being either an heir or the heirs-at-law and next-of-kin or a devisee or devisees or legatee or legatees or an insurance beneficiary or benefic.iaries of Mary Barnash deceased,do hereby make constitute and appoint David M.Jones Esq. 1600 Philadelphia National Bank Building Broad and Chestnut streets Philadelphia, Pennsvlva.nia 19107my(our)trtie ana lawful a tomey for me (us)and in my (our)name and stead, to do any and all acts or things whatsoever or neces- sary fOr the purpose of collecting damages,awards, insurances and benefits arising by reason of the death of said deceased,however,caused,and to probate the estate if necessary,0'1"secure appointment of admi- nJistra,tor,or executc;>r, hereby giving my (our)said attorney,full power and authority to represent me (us)in all courts, boards or commissions,and for all purposes,and to demand,receive and receipt for in my (our)name distributive share Or shares in the estate of said deceased and for any and all money from any source whatsoever,which may be due to me (us)or to the estate of salid deceased, to demand,receive and collect from the executors or administrators of said estate,or any othe,r persons, whom it may concerrn,any legacy,bequest hereditary or sum due me (us')and upon payment thereof to give en effectual receipt and discharge for same,to waive the issuance and service of any citation in the estate,to authorize appearance by attorneys on my (our)behalf in any proceeding. I It ... do angazowa[}Jia adwokat6w dla wszystkich wyzej wspomnianych celow i do pokTywania ws,zelkich wy- datk6w i honorari6w z tym zwiqzaillych,przyznajqc .niniejs'zym mojemu (naszemu)pelnomocnikowi z na- leinych md (nam)fundusz6w kwotEl,wystar1czajqcq na pokrycie wszelkich kose;t6w i wydatk6w zwiqza- nych z tym za:st~pstwem, do indosowall1ia i reaHZlowania wsz,elkich czek6w, przeikaz6w pieni~inych,weksli i innych papier6w wartosciowych i s:rodk6w platniczych w moim (na- szym)imien~u,do sprzedaiy i zbycia w spos6b,jaki m6j (nasi)pe~nomolcnik bEldzie uwaial za stosowny, wszelklich ,akcji na okazidela,obligacji i papierow wartosciowych,M6re obeonie lub w przyszlosCi b~dq mrrie (nam)naleiec si~,jakiego1kolwiek przedsi~binr stwa,sp6lki lub stowarzyszenia,Qiraz wszelkich obli- gacji,akcji lub innych papier6w wartosdowy,ch,wy- danych przezrzqd Stan6w Zjednaczonych wzgl~dnie przez wladze komun,alne lub stanowe,oraz do ntrzy- mywania za nie wszelkich wplat, do spoTZqdzanlia,uznawania i wydawania prawomoc- nych akt6w kupna i sprzedaiy,oraz do otrzymywania i kWitowanda ceny kupna, do zqdania i pobierania c'zynszow,zysik6w i dochnd6w z nieruchomosci lub z udzia16w w tychie,mnie (nam) przypadajqcych, do o,bjElcia w posiadan,ie i do zarzqdzania nierucho- mosciq,przypadajqcq mi (nam),do podejmowania i uiycia wszelkich 'srodk6w prawnych dla odzyskania- wszystk.ich wspomnianych c:zynsz6w i zyskow,jllik r6wniei dla uzyskania lub 'z'atrzymania w posliadaniu wszeN~kh obiekt6w,zaj~tych przez osoby,nie dntrzy- mujqce zobowiC\zan, dajqc ll'~meJszym r6wmez wspomnianemu pelnomoc- nikowi peIne upowainienie do polk,rywania koniecz- nych wydatkow i slusznych roszczen w stosunku do spadlku po wymienionym zmarlym,araz do regulowa- nia z masy spadkowej sprawdzonych dlug6w,jakie zmarly za swego zyc.ia zaciqgnql,0 He rodzaj i cha- rakter tego spadku zezwala na zaspokojenie tego rodzaju roszczen, dajq'c mmeJszym r6wmez wspomnianemu pelnomoc- ni:kowi pelne U!po'Wainienie oi prawo do zawierania wszelkich ug6d i um6w,do sporzqdzania w moim (naszym)imieniu wszelkJich zrzeczen i pokwitowan odnoszqcy·ch siEl do wszelkich r,oszczen i praw,do spo- rzqdzcmia z wykonawcq loub zarzqdcq wspomnianego spadku wszelJk!ich koncowych rachunkow,uzgodnien i zestawien odnosnie przypadajqcego mi ~nam')udzia- Iu lub udziaI6w w spadku i mnych praw i przedmio- ·t6w z tym zwiqzanych, To retain legal counsel for any or all of the purposes mentioned herein and to pay all charges and fees in connection therewith,and I (we)do hereby assign to said attorney from the funds to wMch I am (we are)entitled,sufficient moneys to pay all charges and disbursements incurred in the representation, to endorse and negotiate any checks,money orders, notes,bill of exchange,or other instruments for the payment of money in my (our)name and stead, to sell,dispose of,as my said attorney shall deem expedient"any shares of stock,bonds,securities which I now hold,or may hereafter hold,in any business,t'orpora.ti-on or company,or any bonds, stock 'or securities that may be iss!ued by the United States Government,or any munidpality or state government,and to receive payment therefore, to execute,acknowledge and deliver good and suf- ficient deeds and conveyances of warranty or quit- -claJim therefor,and to receive and receipt for the purchase mOiney therefor, to demand and collect rents,profits orr income from such real estate or interest therein which may belong to me (us), to take possesion and manage any real estalte be- longing to me (us),to take and use all lawful pro::e- ed1ngs and means for recovering all said rents and profHs,and for obtaining,recovering and retaining possession of all or any of the premises,held Or occupied by such defaulters, hereby also giving said attorney full power to pay necessary expenses and any jus,t claims against the estate of said deceased and any just debts owed by him in his Lifetime out of the proceeds of said estate and if s,aid estate is of such a kind and character that it is subjec:t to the payment of such claims, hereby also giVing said attorney full power and authority to make any and all compromise and set- tlement and to execute in my (our)name any and all releases or acquittances of any and all claims or rights of action,to settle,compose a'nd adjust,with either the executors or administrator of said estate, any accounts,agreement or composition,in,about or concerning my (our)distributive share Or shares or other matters or things in relation thereto, • • daj atc niniej szym moj emu Inaszemul pelnomocnikowi pelne upo,1.raznienie do mianowania zast~pcy"odwo1:ujqc niniejszym wszelkie inne pelnomoc-r nictwa udzielone poprzednio,oraz ! zatwierdzaj~c niniejszym wszelkie zgodne z prawem kroki,Jakie wspomniany pelnomocnik na podsta- wie niniejszego pelnomocnictwa podejmie. Jednoczesnie ,ryrazam/yl zgod~ na pobranie z mojego Inaszychl udzialul <hil spadlcowego/ychl i in- nych naleznych mi Inaml funduszy odpowiednich kwot na pokrycie wszelkich koszt6w poniesionych przez Konsulat Generalny PRL w Nowym Jorlcu w zWi~zku z zalatwia- niem rd.n]ej sze.j sprawy o:ra~?,()nlc~~ ty konsularnej przewidzianej od- powiednimi przepisami. Na dowod czego skladam . ponizej wlasnor~cz podpis . i piecz~c,dnia ..3 miesi&ca Pf.3.~9-~J.~rp.J.k:tiol{u .:1973..Vi •••••• yl PFfJ ~~Y'r~13 •••••••••••••.••••••••• ................................ ................................ • hereby giving my lourl said attorney full power of substi- tution and hereby revoking any other power of attorney hereto- fore given and hereby ratifying all that the said attorney may lawfully do by virtue hereof~ I lweI further agree to the deduction from our estate shares or other funds received for me jus/,any costs which may be incurred by the Consulate General of the Polish Peo91e's Republic at New York in the settlement of my lourl claimlsl,and a consular fee in the amount provided for by Pol ish lavr,and I lwei do hereby assign to said to which I am Iwe arel entitled, sufficient monies to pay said. costs and oonsular fee. IN WITNESS '~{EREOF,I lwei attach the official seal and sign my lourl own name . this .Jst....day of October . 1973.,at Warsaw ................................ .'. K~p.._1~~t-_-. Zofia Kr61 -res.Zakopane Spyrk6wka 26 • JlA~J@PI~~~:t~~ienica-Lemko -res.~fJv~~VV~t~P~---------------------,~Jan Gqsienica -res.Zakopane .. Zakopane Klimka Bach- ledy 7 Kasprowicza 24 (COUD~r1) Certificate of Acknowledgment of Execution of an Instrument ~ II • .. Form FS-88 (Revised Feb.1949)•• PEOPLES REPUBLIC 1 d/or o~her political divis ) CITY OF WARSAW,55.ss: J (N.."..01 lo~ign ..r..l""am..) 1 Michael K.Cline ---------------Consul --------------------------., of the United States of America at '~arsaw,Poland ----------------------- duly commissioned and qualified.do hereby certify that on this 1st ----------- day of Ocotber 1973 (Dale) ,be/Gre me personally appeared ----------------- --Zofia KROL,Jozef GASIENlCA-LEMKO,Jan GASIENICA.------------------ ----------------------------------------------------------------------- to me personally known,and known to me to be the individual§"described in,whose name S are subscribed to.and who executed the annexed instrument.and beinA informed by me of the contents of said instrument theYduly acknowledAed to me that theYexecuted the same freely and voluntarily for the uses and purposes therein mentioned. In "'itness whereof I have hereunto set my hand and day and year last above written. _______of the United Statell ofAmeric.. MIGHAE L K.eLI NE Non.-Wherever practicable al1signaturea to ..doc~1I1~1I3.\9u~1iiiCOd8.wE&ieate. OF AMERICt\ 0-9521 •• ,.... In the Orphan's court of Washington county,Pa. t.i'::i\bit...B . D:l~e .Np~;tI}1 fr13 . lacQui;iine Hammond,'Offinia'S~3nOgrap;\cr, ·"' \ \ \ \ T ran s 1 a t 1 0 n Docket No.Ns.47/75. RES 0 L U T rON 9th September,1975 Regional Court in Zakopane,Civil Division, represented by:the Judge.,K.Wlosowicz,the Clerk of the Court:M.Wisniewska,Court Apprentice, after having examined at the session held on 9th September,1975 in Zakopane the case brought in by J6zef G~SIENrCA LE1OCO applying to state the acquirement of'the estate left by Maria BARNA~ sen.ten c e d : that the"estate left by Maria Barnas,who died on 2nd August,1971 in Hanover Twp.Washington,Fa., latiely residing in Burgettstown,was legally acquired by:Zofia Bittner,receiving 1/2 part of the estate,and J6zef G~sienica Lemko,stanislaw G~sienica Lemko,Jan G~sienica Lemko and Zofia Kr61,each of them receiving 1/8 part of the estate. I certify the conformity of this copy with the original.Secretary of the Regional Court: /s/B.Lesniak state Seal:"County Court in Zakopane". This Resolution is valid and executable. Zakopane,1st October,1975. Judge: /s/Bozena Niecikowska,M.A. Seal as above:"County Court in Zakopane". .1 - 2 - I do hereby certify the authenticity of the signature of Barbara Lesniak,Secretary of the Regional Court in Zakopane,of Bozena Niecikowska, M.A.,Judge of the Regional Court in Zakopane, as well as the authenticity of the official seal of the County Court in Zakopane. Chairman of the Court: /s/St.Jasiewicz,M.A. State Seal:"County Court in Zakopane". ""I I-t -3 - LEGALIZATION NUMBER 1979/75 Ministry of Justice certifies the authenticity of the signature of S.Jasiewicz,Chairman of the Regional Court in Zakopane,as well as the authenticity of the official seal. Warsaw,23rd October,1975. Chief of the Division of International Law By authority:lsi Maria Adamczyk state Seal:"Ministry of Justice". REGISTRATION Nm~ffiER 787/sp/75. Ministry of Foreign Affairs certifies the authenticity of the signature of M.Adamczyk, Deputy Chief of the Division in the Ministry of Justice,and of the official seal. Revenue fee of zlotys 30.-collected. Warsaw,28th October,1975. lsi Ralina Malicka Expert state Seal:"Ministry of Foreign Affairs". There follows the legalization of the signature of HalinaMalicka,Expert in the Polish Ministry of Foreign Affairs,by Aubrey Hooks,Vice-Consul of the United States of America at Warsaw,Poland, dated November 7,1975,duly signed and sealed. L I do hereby certify that the within dccument ....................................ho.s,.....been auther:.ticct3d in the rnO:l:r:.c.r p:cscribed by the 1m,s d the Pclish J I , " J JERZY PI ROWSKICO~SUl I " • Sygn.akt Ns.47/75 Po st a now i e n i e • Odpis.- I • Dnia 9.IX.1975 r. SCl:d Rejonowy w Zakopanem Wydz1al Cywilny w skladzie:S~dzia:S.R. K.Wlosowicz,Protokolant:apl.M.Wisniawska.Po rozpoznan1u na . rozprawie W dniu 9.IX.1975 r.w Zakopanam sprawy z wniosku Jozefa GCl:sienioy Lemko,o stwierdzenle nabycia spadku po Mari1 Barnas, s t w i a.r d z a : ze spadek po Marii Barnas zmarlej 2.VIII.1971 r.w Hanover Twp. Washington,Pa.osta~nio stale zamieszkalej w Burgettstown na podsta.wieustawy nabyli Zofia Bittner 1/2 cz~s6 i J6zaf ~sienica .'r,~~k9;'Stanislaw'GCl:sienica Lemko,Jan G~sienica Lemko,Zofia Krol po 1/8 cz~s6i ~azdy.-- - - - - ---_ .\ Niniejszym stwierdzam autent~cznos6 podpisu Sekre'tarza SqdU Rejonowego w Zakopanem Barbary Lesniak i S~dziego SCl:du Rejonowego mgr Bozeny Niecikowskiej .Jbraz pi&cz~ci urz~dowej SqdU Powiatowegon.w Zakopanem. SqdU •• .•..•'1.••... 1 I I 1 .. ,£PEOPLES REPUBLIC 9F POLAND .CITY OF WARSAW EMBASSY OF THE UNITED STATES OF AMERICA 58 I,~~bF~;Y.•H99~~...•••...•..•...,••••..\[:i,c.e:-Consul of the Un!ted States of America at Warsaw,Poland,duly commissioned and quali- fied,do hereby certify that ~~~ip~.r~~f9~whose true signature and official seal are respectively,subscribed and afixed to the annexed document,was,on the .....?~tA ....day of u...........g\op~:r ,19 •.7~,the date thereof, Legal Advisor,.Pol.Min.of roreign Affairs..............................................,to .............. whose official acts faith and credit are due,and who is duly ·"atlthor1zed ··by the laws of Poland to authenticate signatures of the lawful custodi- ans of the public records of that country. IN WITNESS WHEREOF I have hereunto set my hand and affixed the seaI of the Embassy at Warsaw,Poland,this .....1th ••.•••.•. ~/"~'American Consul .<(.) OOffitr nf 1!\rgistrr nf lIills RUSSELL MARINO DEPUTIES GUY A.ROGERSREGISTEROFWILLSANDEX-OFFICIO LOIS MALTONYCLERKOFTHEORPHANS'COURT DIVISION SOLICITOR THOMAS J.TERPUTAC 1IlIItt!i4tu!ltnu~Ju.153"1 ~2 April 28,1976 Supreme Court of Pennsylvania Western District 801 City-County Building Pittsburgh,Pennsylvania 15219 Re:Estate of Mary Barnash,Deceased 63-71-871 Attorney---Frank A.Conte Gentlemen: Herewith find Certification of the Docket Entries relative to captioned Estate from the Court of Common Pleas of Washington County,Pennsylvania,for the Supreme Court of Pennsylvania. ~.~r:':~~;r.~~r:'ifJry~~ Register of Wills,,:and Clerk of the Orphans I Court Washington County,Pennsylvania. • ..,. ;. DOC K E T E N T R I E S~--""""'.P-""""""--""_--~~ Letters of Administration of Mary Barnash of Hanover Township, County of Washington,granted unto Stephanna BI~.and FrOOL~ Bittner,Jr.August 26,1971~who were duly qual~f~ed. November 17,1972---------Statement of Debts and Deductions,filed. November 17,1972---------Report of Inheri.tance Tax Appraiser, executed by Dominic R.DeMaria, Inheritance Tax Appraiser I,filed. April 18,1973------------Inventory and Appraisement filed by Frank A.Conte in the amount of ~.',.$41,093.02. April 18,1973------------FIRST fu~FINAL ACCOUNT of Stephanna Blank and Frank Bittner,Jr., Administrators of the Estate of Mary Barnash.This account was transmitted and presented to the Orphans'Court and confirmed nisi at No.'63-73-380 on August 27,1973. S~ptember 14,1973---------PETITION SUR AUDIT filed by Frank A. ~Conte,Attorney for Administrators. September 14,1973---------TRANSCRIPT OF PROCEEDINGS BEFORE HONOR A'RLR P>:.iil A..~i mmn'Yll=t .Tll/"IIl'p.n'f Orphans'Court.Appearances,Frank A. Conte,representing the Accountants, of the estate of Mary Barnash. J November 14, November 14, November 14, 1973---------TRANSCRIPT OF PROCEEDINGS·BEFORE HONORABLE Paul A.Simmons Judge of Orphans'Court.Appearances,Frank A. Conte,Esq.,representing the Accountan s, W.Reid Lowe,Esq.,representing four heirs of the decedent. 1973---------EXHIBIT B,Power O£Attorney from Zofia Krol,Jozef Gasienica-Lemko,and Jan Gasienica to David M.Jones of 1600 National Bank Building,Philadelphia, Penna,19107,dated October 1,1973, Filed. I 1973---------EXHIBIT A,Power Of Attorney from Stanislaw Gasienica to David M.Jones 0 1600 National Bank Building,Philadel- phia,Penna,19107,dated October 3,197 .Filed. ABRIDGED COPY OF BIRTH CERTIFICATE of the decedent filed. February 5,1974----------TRANSCRIPT OF PROCEEDINGS BEFOREHONORABLEPaulA.Simmons Judge of ,Orphans'Court.Appearances,Frank A. "~.Conte,Esq.,representing the Account- ants,W.Reid Lowe,Esq.,representing four heirs of the decedent. February 4,1976-.-------...-0RDER-:-AND NOW,this 4th day of,February,1976,it is the order of the i Court that the net estate of Mary -.", <..'-'"-1 • J • Barnash after the deduction of all expenses of administration shall be divided as follows: One-·half to Zoiia Bittner,the deceased's sister;and the balarice shal be paid as follows:One-eighth to John Gansieni.cza,nephew;one-eighth to Joseph Gansienicza,Jr.,nephew;one- eighth to Stanley Gansienicza,nephew; and one-eighth to Zophia Hruik,niece. And further the audit of this estate is orderedclosed.By the Court, Paul A.Simmons,J. " March 8,1976-------------CER~rIORARIfrom the Supreme Court of Pennsylvania to No.96 March Term 1976, in the Appeal of Zofia Bittner from the Order of your said Court at No. 63-71-871 ;"IN RE ESTATE OF MARY BARNASH deceased,filed.-··David L.Gilmore, Attorney for Appellant. March 11,1976------------NOTICE OF APPEAL IN RE:ESTATE OF lVIARY BARNASH,No.96 March Term 1976, filed.--David L.Gilmore,Attorney for Appellant. March 9,1976,Service of the foregoing notice is hereby accepted. /s/W.Reid Lowe April 27,1976------------0PINION,Paul.A.Simmons,J.,dated April 26,1976 filed. '"~"I April 29,1976------------PETITION TO PERMIT EXCEPTIONS TO DISTRIBUTION AND DECREE NUC PRO TUNCFiled.," April 29,1976------------EXCEPTIONS·TO THE DISTRIBUTION DECREEFiled.",' I,. // ! .J ....-... ....~ ,--'.----.~..-...,..~.. .,.,.-~,,:i..4·_,....:.,~~·0..~."_...,\;,..::....,.,-., ,_,__'".:,r'>.'., •t'~"~ ."L:~~'"",~~,.....,.:.~,,",,....!~?1f ......'. ;,..~;.-~~ '•. "," .~."-' ""--'!...~;. '~.~_: :•...r ..,::.•'...' .'.....:;'.. ...1 - -t( :£:_:,:~.:.,.,.. .".~;~.....'~-;~'-'.;~"',-,,",-;---;' ~..,: ". '-...:...-.......~,-'~.~~~.:"~~..:....".' --,",..~",:,;£-'7..., .-..,.~."'r LAW OFFICES FRANK A.CONTE. 50 WEST WHEELING STREET WASHINGTON,PENNSYLVANIA 15301 October 12,1977 Chris Vlachos,Esquire Court Administrator Washington County Court House Washington,PA 15301 Re:Estate of Mary Barnash Dear Mr.Vlachos: AREA CODE 412 TELEPHONE 225-3800 J Enclosed please find copy of letter dated September 19,1977 and copy of letter dated October 6,1977,both from W.Reid Lowe, Esquire,relative to the above Estate. Sincerely yours, ~llA (1.~\kn Frank A.Conte,Esquire FAC/drrun Enclosures ----.--------~_.~....,"¥-~-==-=.==......,,~_;;=.;c;:._:-;.;--.;:;;_;-;-.--- /) MEYER,UNKOVIC &SCOTT J / WILLIAM A.MEYER ALEXANDER UNKOVIC HOWARD I.scon WILLIAM G.BoYLS JAMES VICTOIL VOSS W.REID LoWE MICHAEL)'BOYLE LAWRENCE D.NIEMANN WILLIAM A.MEYER.JR. FREDERICK).FRANCIS R1CHAID G.KOTARBA P.CHIIISTIAN HAGUE. WILLIAM P.GErry September 19,1977 AITORNEYS AT LAW 1400 FRICK BUILDING PITTSBURGH,PA.IS219 AREA CODS 412 281.)700 RONALD D.MOILELLI KeVIN C.HANSEN KENNETH G.JUDSON ROBEIT MAURO JOSEPH A.VATER.JR. 0'COUNSEL THOMAS W.NEELY,JR. IN REPLY IEPEIL TO FILE No.8 863 Frank A.Conte,Esq. 50 West Wheeling Street Washington,PA 15301 RE:Estate of Mary Barnash,Deceased Dear Frank: This will acknowledge receipt of your letter of September 14, 1977 and the Appraisal Report enclosed therein. I think we should now go ahead and distribute on the basis as described in your letter of April 12,to wit:One-half to Zofia Bittner and one-half to the four heirs in Poland with Mrs.Bittner's share to be made up of the real estate plus cash to make up the diference in her one-half share. I assume you will take care of the necessary details with the Orphans'Court,but if I can do anything to help please let me know. Sincerely yours, ~J W.Reid Lowe WRL:NJC .. WILLIAM A.MEYER ALEXANDER UNKOVIC HOWAlD I.SCOTT WILLIAM G.BOYLE JAMES VICTOR VOSS W.REID LO'l'E MICHAEL).BOYLE LAWRENCE B.NIEMANN WILLIAM A.MEYER.JR. FREDERICK J.FRANCIS RICHARD G.KOTAILBA P.CHI\ISTIAN HAGUa WILLIAM P.GETTY October 6,1977 MEYER,UNKOVIC &SCOTT ATTORNEYS AT LAW 1400 FRICK BUILDING PITTSBURGH,PA.1~219 AREA CODE 412 281·5700 RONALD D.MOIELLI K6VIN C.HANSEN KENNETH G.JUDSON ROBERT MAURO JOSEPH A.VATER,JR. OP COUNSEL THOMAS W.NEELY,JR. IN REPLY REPEl TO FILE NO.886 3 Frank A.Conte,Esq. 50 West Wheeling Street Washington,PA 15301 RE:Estate of/Mary Barnash 2 Deceased Dear Frank: I have just received a letter from the representative of the Polish Consul in Philadelphia saying that he is under pres- sure to have the above estate cleaned up before the end of the year. I would appreciate anything you can do with regard to com- pleting this matter and if I can be of any help,please let me know. Sincerely yours, \r~j W.Reid Lowe WRL;srf ! ,,,.•t """10...... LAW OFFICES FRANK A.CONTE 50 WEST WHEELING STREET j ASSOCIATE DAVID L.GILMORE WASHINGTON,PENNSYLVANIA 15301 AREA CODE 412 TELEPHONE 225-3800 September 13,1976 Chris Vlachos,Esq. Audit Clerk Orphans'Court of Washington County Court House Washington,Penna.15301 In Re:Mary Barnash No.63-71-871 Raymond L.Schriver No.63-72-919 Dear Mr.Vlachos: With regard to the above two estates,the Mary Barnash estate is still in litigation as well as the Raymond Schriver matter. I will inform you when these matters are concluded. Sincerely yours, /l4dte,Esq. FAC/kd LAW OFFICES FRANK A..CONTE 50 WEST WHEELING STREET J ~ASHINGTON,PENNSYLVANIA 15301 October 24,1977 Chris Vlachos,Esquire Audit Clerk Washington County Court House Washington,PA 15301 Re:Estate of Mary Barnash,Deceased No.63-71-871 Dear Mr.Vlachos: AREA CODE 412 TELEPHONE 225-3800 To supplement my Petition Sur Audit,the following expenditures have been made since the date of the Audit: Check No. 1:24 125 126 127 128 129 130 131 132 133 134 135 136 137 payable ;bo: Void Void F.J.Buckley Insurance Agency-- renewi.of bond Malcolm L.Morgan Mary Call-1973 School taxes Mary Call-1974 Township taxes Michael P.Mrenak Michael P.Mrenak F.J.Buckley Insurance Agency-- bond Mary Call,tax collector Malcolm L.Morgan-1973 county taxes Mary Call-1975 Township taxes Mary Call-1975 School taxes F.J.Buckley Insurance Agency-- bond Amount: $110.00 43.32 100.80 21.17 200.00 100.00 110.00 99.96 45.60 14.40 105.84 110.00 """"'---;:"_,"I Chris Vlachos,Esquire October 24,1977 Page Two Check No. 138 139 140 141 142 143 144 145 146 Payable to: Stephanie Blank John F.Yoney,County Treasurer F.J.Buckley Insurance Agency-- bond Burgettstown Area School District Register of Wills John F.Yoney-1977 County taxes Mary Call,tax collector F.J.Buckley Insurance Agency-- bond Donald E.York,MAl ~~~ Frank A.Conte,Esquire Amount: $100.00 41.38 110.00 106.72 369.12 42.69 141.65 110.00 200.00 FAC/dmm LAW OFFICES FRANK A.CONTE j 50 WEST WHEELING STREET WASHINGTON,PENNSYLVANIA 15301 AREA CODE 412 TELEPHONE 225-3800 October 27,1977 Mr.Chris Vlachos Audit Clerk Washington County Court House Washington,PA 15301 Re:Estate of Mary Barnash,Deceased Dear Chris: Pursuant to your request of this date,please find enclosed copy of Deed between C.P.Ingram,et ux.,et aI,to Mary Barnash. Sincerel yours, Frank~'Esquire FAC/dmm Enclosure -\ --__...lL :;r~..-~...'"_t•.ii.U t"--<:;-':-Jl.":"~iT':,....'L *-:l Per B.A.G.'-... --4V JOHN,H.COOPER,RECORDER :;20 _,n .._tv S Yard r • "i*!",t'i .: ........,\:0IlJ1111S S:l°11. -·~vw l11S hlllldwritloS.and 'lrel'l1y beHe'lrEi"0 ""~annsxed instrun,ont is senuine.I , I -XN TJl:ST!MONY II'ffEREOF.I hereunto SUbS~l'ibe Illy name and at't'lx the seal 0 t'sal d ;1 IICOU1"t at St.01811" 9V111e.Ohio,this 15th day'ot'AUgust 19 40.I "I ,(COI.!MON l'M:AS 1l0U1l1'SEAJ,.)1I0tl'8:rd Dun t'e eelerk.I I(BEJ:.MOl-IT COUNtt),\i X.herebv certir.y that tho residence Of'the Gnantees Ie In Pleasant County &Hen~,,J,! ,lleC01"ded and compared Augus•.•~._.. ;1 *~~'.~I •I'()~P.;1NG1IAM;1rl'tr.t•••ET AL..G ]V D Act Of'April 1,1909 _E.E.Cl'U!nrlne I/ ,",., i; 1 .."Tci Ci'.l},r :.;...:.'';,.:TllIS DEED MADE the 16th day Of'August 10 the 'I-. \;~}~:ti':~;'I . MARy l!A1lI-r.rsltl'i.,\',.YesI'Nineteen hundred and Fo>-ty. -I -:{/I .J ;""• ,'I ..,,;.,:;:1';;,::'f""'JiL\BETWEEN ().p.Ing1"S1JJ.Bt.M11 >-yo • P1e 11 S (lnt 5 Co unt y •"~'.,c/..,-,I I /·.'.i,"~'i'>',lVtlst Vl>-ginie.So d Bertha A.I ngr"""hl s \Vi 1'e.I I:{./I r ·~il~'ry/J.Pleealiii.~~;;·c~u~~~;'';Vest Vhelnla:A.E.:Wilson.St.Mfil"yS,..Pleasants County,lYest V1!"1 t '''/''8ill!e,end .!JoVe Wl1~,'!f;:hle wit'e,St.,Mnrys,Plen4BlltS County.West Vlrglnla:e~d J.A.Mendeo_1 I hell,HOlliday·s O"'lriJj\:,a l1 11 oon k.Oounty,West Vlrginia,and Or,Pha Mendenhall,his wlt'e,HOlliday,qO~ve.HancOok count.Y..',;~~';,Vligl~la,gr"ntors,ann Mary Bar nlsh,Smlth Townshlp,Wn~\lngton Co un '_ •J'•'\I ty,1'ennSyltran!Ii grantee;I '.,,I IYrTNESSETrr.~lat in conSideration Of'the sum Ot',:l'wo'ThoUSiUJd ($2,000.00)dOl~ars,DOll.~_• I /hand paid,,the reoeipt WlJereo.f Is hereby aCirnO'~lM~ed,tho ...••GU.V grant and _'; '\IfI\:--_.L"~__ .~I f ! I I I i ') '- i -"~-I '.{ ,,'1..~!"II d.t 'f1'- fftil:I,-J)l~ .:~i -~ .. r "2- I.E..i The above desoription being made trom survpy of otumpi thenae by samb-North.4 minutes West 535.1J6 tJet to a atoke;thance by land of MCGough vey to the sn.id grantee,ALL that certain traot of land si tuated 'in Hanover Bnd J'efferson 'rovm4 !V·Iships,lAsh ington Countyf Penno..,bounded and dssor1bed as follows:! Beg1.nnlng at R white oak stump em edge of public road,corner COIl"Jnon to land I I hereby conveyed and l(md 'of FreDhtvater;·thence by land of Freshwater South 89 degrees 54 mtnut18 East 830.97 feet to a stake;thence by same South 23:)23'}<~ost 612.30 feet to a stake on rl ght I IofwayofthePittsburgh,Cincinnati,Chicago &.St.Louis Railway;thenoe by saidrlght of way I in a Westerly direction along a right hand curve whose radius is .2427.'15 teet)·a distance of Z9.3.59 feet to a point;thence by same South 79 degrees..15.minutes.West 222.67 feet to a pointJ thence along"lett hend ourve whoas radius is 1200 test,a distanoeot 5'17.97 Teet to a 'stakej thence by same North 36°25 9 West 24 feet to a stakej thence by same South 40°59'West 830 ...80 feet to a point;thenoeby the same South 77°44'v~'est 649.59 to a.point;thence by the same. North'S4°54~West 1158.76 feet to a stake;thence by land of Curry NO~l SO 4'10 seoonds West I2913.70 feet to a stone;thenoe by l~d of ~ohn Bird South B5?4'~ast 833.61 teet to hickory .1 i North G6~57'East 101?11 feet to a,post,thenco along publio road South B6~33'East 2510.50 teet to the plaoo of beginning. j ! I I I i I! Excepting Bnd reserving suah exoeptions Bnd reservations as were oontained in -t :': t:~t:~: J'T ~ ... ,~ .•I ..#i-~ ~...~~ ft'''.'-.:t~~'.,-- "~ :~ ~.. t •",-Il~:..~-~~, 1 t':~'i·-'~l.~~~-~. ";.'.{ ...,~.;.~._. ..,,'"'"f'»,.~, ;/'i ~...~ ., !-".. I ..\-.~-;,",,.1 "'I,\..,.:t."\/~~-;:~f t\ 3 .' Subject also to all roads,highways, !I~BnIO trnct of land convoyed by David Walkor,Bellaire,Belmont CountyJBeinethe the Deeds for said real estate to Hanover Coal Company to highway roadbed,which was abanqoned.along .--........t. ,-t'privilege is hereby granted Ii,Ipipelines,telephone and telegraph.lines,and any and all other rights of pUblio utilities up~n and over said real estate.\I ---,I.,IExceptingandreservingallooal!h"1d ~11 011 and·gas,and all rentals 8..Tld roy-ali • ties therefrom underlying said premises..Subjeot also to any existing oi~and gas leases.,I Excepting and reserving also the right of the,grantors',their heirs wld &ssisnT' to use all roads and htghways now constructed on'l said reel estate,including the former countyI the ~~rth easterly line or said .farm...._I and her.heirs and assigns I to fjaid grantee/to uS"s gas for dom~st1o purposes I only,for one house ,from one gas well,so long as gas i 8 produoed,from ~~\aid well in paying I j Ohio,to the grantors herein by deed,dated the 7th day of August,'1940 recorded in the Recordetts Office for Wfl.8hlngton County,Pennsylv8..."1iq in Deed Book NoJ:!LPage NO.~'71..·., --quantities and as provided by leesa on record~ ~~d her heirs and assigns .(their) grantee/is g1ven privilege to mine ooal for her/own domestio use,rrom the Pittst burgh Number 8 Vein,but at no time to ir~ter~ere with the operations of the grantors'1n the rt- i Imovalofooalfortheirpurposesun4ersaidtaI'l".l1o ;-:I i .y1 ,"I ·1 ..IN WITNESS \~1IEREOF J t t~?said Gr:antora have hereunto sat their handS..~d';'8et11S'I !the dey end yeer first above written,.,IJ,,:,.~/~:..ti'And the said C.P.~"gr"",.and Bertha A.IngrllD1.hie wife A.E.Wl1r~~i;,::t Dovt .. ':J\;;~~.~~l.;~},r·.~;':hi.S _wi:r~and J ~A.Mendenhal~~;:~:.ffPha Mendenhall,b,is Wi~e,grantors wl+~r.~r~2.r~J~ene-r! ,i ~,.~",.,;./,t,t;~:(, "I .'~';i!Jr;.:,..".,:" .'.";,,..~.[:.':~I:~"('!l~.~·..,:1"'''''-{rt<~''''-<~~•·-,~...1.~7~~.i I :""".f,.~.~4l."·r\i "I'.t ...,-;i\'\,."-..".",-0.-..-.- _._.(.~~""l ~...,.-..__\'_"l ..t·!,.~.~}lo~#J~i_';~~~~~~~I.-~_~.i::;'f~Ta.:.i~-·~::"':~i'!I'.1._:~1:"\"'~~,"~1~~tr''::.)fi~~~.?~'i"t~·J1;~1-~l;--;~·)t:~itt~t~··-..' JU3-7/-8,i1 COMMONWEALTH OF PENNSYLVAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COllECTION.S COUNTY OF''!~~~9.~~.. .. Form RCC-33 RESIDENT DECEDENT IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is .granted hy the Secretary of Hevenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF AFFIDAVIT OF__~!~~~r.mUW· (State full name of decedent))All Hanover fWp.,waeh11lftOn ADMINISTRATORLateof,,,,.......................County ::,:l.;_~=~__~=~~~::=}'" ,~~p~~".,~~.,I.X'ft'Nn.".,..;,I.., Administrator •of the estate of the above-named decedent being duly sworn,deJl10se and say . Decedent dJed ~~~~~l ,.,. (Month) Name and address of atto'rney or} other authorized representative to whom all correspondence should be mailed,. ...,19.7.1..,J ~ICPUUXX.D"X8CK } (Day)(Year).Lintestate ,'. ~~I\~~!.~~~~......~~q!. .~~..tfflt'~~~~~f.l'll'~~~.'.....,.,....,...,,.,.".....,...........,. Wa8h1.011,PODal,.1.".la15301 h h Mm,in18uatorGd t··f '1''th th if'f 'd t t d thTatassuceponen-'s ami lar WI e a airs 0 sal es a e an e property con- (Jo;x",clItnr·Administratnr) 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 lIe.l..lOD tiaC10na.l.RAIUr •TJ:U.~CO.a.1*.OJ;, '..,-J:Y ,•- That the contents of said safe deposit box or boxes are itemized under Schedules al Iltf this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonweal th of Pennsylvania of whic.h 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,orin 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 agreement they are designated as tax free,of the United States,or any state,or political subdivision thereof,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 by decedent,.together wi.th the fairly estimated market value thereof;all bonds and mortgaltes 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 m~rket value b~less than the face value,it sets forth briefly the reasons for such depreciation as to each i tern;all moneys payable to the estate from life insurance polictes 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. ••.~ 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 inte~est 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 tfieagreement) together with a statement setting forth the character o.f the business,its'location,a"1d such other facts pertaining to the 'business as may be pertinent to a fair and just appraisal of the.decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers.In the case of 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.Therl~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. !h~t 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. !hatSchedule 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 Impaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section .651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said 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 amotrnt 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. Subscril:>ed and sworn to before me this ......c2.#--/);/of 11~19.'Z~~~!l-"1!~~.!.l.~.........__ .........................k:.~~.!tl.........&~~i!!!..~;fl~;~~..;Ir<..~. KAREN M.SANFORD.NOTARY PUBlI D '?\.(~eet Num~) MY:~H~~~~~~.E~~~R~~G:~~lC~~.N 1975 ...."rsc'bf(y:..:;;...~~...~;gfs~;-f13'1f!:''''''''''''''~-, Member,Pennsylvania AssociationofNotaries '~.....WI\->, NOTE:Before Signing affidavit make sure all blank spaces in the affidavit and schedules annex are ~ filled i~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. >... •RCC-34 (1-64)• 'COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS •TRANSFER INHERITANCE TAX RESIDENT DECEpENT SCHEDULE IlA" 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 with 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. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3) DEPARTMENT VALUAtiON CAUTION (Do not wrIte In this space) a.D.14,Burgettstown Hanover Township 1 Stori:Prame HOUle -814,s. 164.'"aores surf34-6~16 DB 637 -675 '- '420.00 1,980.00 $2,400.00 ",500.00 0.0-7S00 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. $7,500.0(1 •~~~"05 • COMMONWEALTH 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 with another or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaviQgsBonds 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"imd 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,anYMndistributed 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 _DEPARTMENT VALUATION VALUE MAR.KEr VALUE (Do not write in this space) 2 J 2 yellow VOla wed41atbancle 2 gGntletaen'e signet r1ng8,yellow 9014 11841e8 opal 1'!A9,wI t.wowh1te a14.stoMa Savtag_Aooo_t •063-12514 'tfaeh1l\9toa .at1onal laak,BlIrge".town U.S.savings Bonds -S.lea B ..b tb.e__of Nuy .rna..a.fol10vel 7,SOl.44 lS,tJ IJ •M89333072 -2·27~61 - at 89333071 -2-20-67 - M89333073 a-aO-61 • M .'33307.2-20-67 • Ma'S1116!5...26-67 .... M .000426944-1-51- M'000426943-'-51- •38821628 -2-20-67 .. D 8906'960 -9-2-66 - $1,000.00 $1,000.00 '1,000.00 $1,000.00 $1,000.00 $1..000.00 $1,000.00 200.00 500.00 ,.', ..He11G41 DQl\k saVJ.ft98 Cut-lf1oatea 1a the ,...of Mary Barnaeh as follow•• t I SOSS' I 00'53 -2-21-68 .... ..7-11-66 .... $2,000.00 $2,000.00 4,083.88 -;>oil,-0.8.S••1nt'BoDd.-Sel'l•••-I.n the.-...'....of ftau lanaah (dec_eel)aa4 -17 Dana.1i a.follow•• •D 82000.44 ..2-11-60 -,500.80 118210825'...1-11...60 ..1,000.00 M8310825'..2-11-60 ..1,000.00 M 82108251 ..2-11....'0 ..1,000 .00 •82108254 -2-11-60 ..1,000.00 D 83821118 ..10-26-61 -500.00 K 37"'810 -8-7-'7 ..1,000.00 M 3716'811 ....8-'-5'..1,000.00 M 37866813 ..8-1-57 ..1,000.00 D J081.44 ..3-5'..500.00 flou1"a1••of It.ema 3 an4 5 -- Insert this total opposite "Personal Property",Schedule "B"1n the "As Reported"column on the last page of this return. x X ••• llCf-;1;lc-1U rLl\!\lO~'\i·:.\LTH OF PE~NSYLVANU TIUNSFER INHERITANCE TAX S~~HEDULE "c" TRANSFEnS _RJ_SS_·'I.;..D...;.r'.;.;.:~..;;;T...;;.;.D.;.;.EC.;..I;,;;~I.;.;.m:;.,N;..:T •--.--.--------...lJ"illfm:t------. (1)Dirt rtecedent,wHhin two :rears ofdeath,make any transfer of any mateXeJpaa,_JA1\I41:!'teJl without receiving a valuable and adequate consideration therefor?(Answer yes or no). (2)Did rtecerlent,within two years of death,transfer property from himself to himself and another or others (i.ncluding a spouse)in joint ownership?(Answer yes or no)Good (3)If the answer to (1)or (2)above is ill the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of dftrrt"'.aSCb8\ue lB. (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 aftYeS}S .eeh'lche4.B (Answer yes or 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 valuable and adequate consideration therefor under which transferor 1Ieressly 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 riW.to,i'Hff hh64~p-,"rty transferred? (Answer yes or no) (b)The right DeGeda~all'OHsons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)___ (6)If the answer to (5)(b)above is in the affirmative,state whether the right wNQreserved 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?(Ree,aee>rS_e4."Z" (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reservei!power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by oper~~~?~wer yes or 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)_ NOl'E 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 trFinsferre<i,with relationship of transferees to decedent,j.f any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION see SOIle<1\lle "S"'fOt:'P.O.D.bonds and Bonds purchased within 2 years before decedent•s death. MARKET VALUE (Estimated)DEPT.VALUATION (Dep t.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. I "'>'I'l'\ .' RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ~il SUMMARY ·r Estate of BARNASH,MARY (Last Name)(First Name)(Initial) DATE OF DEATH 8-2-71 FILE NO.63-71-871 ~EPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of vlashington 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 ~he last column to the right in Schedules "A","B","C",and "E". Dated:November 22.1972 ~'~\R,~ 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 ~mounts claimed by deponent,except as to those items where a greater or lesser amount is set fotth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction.. Dated:.,......__.__- REGISTER OF WILLS d (,S ¥.1. 41 093 02 .yj o9..}tJ.t...~None .f .,2-3/.j-/ 41,093 02 41,093 02 JS;7t,I S"ICLEARVALUEOFESTATE 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) Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $+_~ Tax on $+__~ Tax on $--------+-_ Tax on $----'-:::T""-:::---.-:--~~ Tax on $---=::..::::4-5;~!--~:......l;.J.~ Exemptions=======:t=;= Total Estate ----_l--_ TOTAL TAX (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death $ $ $ TOTAL TAX BALANCE $ PAID $ BALANCE OF INHERITANCE TAX DUE AdtUPterest at rate.of 6%fromL.:L·2~to 1/-.,1'7 G-$ AMOUNT OF ESTATE TAX ASSESSED $-...---_-L-.. Estate tax paid $__--~L_ BALANCE DUE Add interest at rate of 6%from -------'lto---_- FOR USE OF REGISTER ONLY ADjUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short expla!lation. tUuM.~</~~Jft o/,n.-/0 -/J ?c;-?.J e Will l Administration ~No .Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF MARY BARNASH Deceased HAKOVERT\iP. Late of . .. - County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL - . Funn RCC-2 ,.."tDEPAItTM~:T OF REVENUE.' BUREAU OF COUNTY COLLECTIONS •HARRISBURG.PENNA.17127 COMMONWEALTH OF PENNSYLV1\ilA RESIDENT INHERITANCE TA" APPRAISEMENT November 22 1972DATE.uu u u..uu u..,uuu .. COUNTY u·..u.~~.~~!~.g~.~.~u u u.. FILE NO 6...3..~.7.l.~.8 ..71..u Whereas,Ma.r.y Ba.rna.sh late of Ha.no.v.e.r Twp u •• in the County of W.ashngt.on Commonwealth of Pennsylvania,having died on the u ~u Jl4 day of Au.gy.$..t u 19 7],seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,P..Q.min.i.~B..~.JJ~Ma..r.i.a.,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: I th t th t f tit t i tho t te·t f d itt 11 t I h i f th ddt ftneevenaanyuureneresnisesaisranserrenposseSSionorenJoymenocoaeraers0eeceenaertheexpirationofanyestateforlifeorforyears,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purpoaes $ REALTY: See Schedule "A"attached hereto:7,500 00 PERSONALTY:. See Schedule :B"attached hereto:27.927 60 JT.HELD: See Schedule "Eft attached hereto:'ahn.Ci 42 , ~,, " .,... , Total 41,093 02'. .,".' , form~;v:fhb~:::~h:,w<>rll~;~~~'~a~:re~~~~~1.t;},bOve~lJPraise~e~tis~~de1~2~ .,-n~~·'.u ..~..u..\..u .......u.......~...u ......... Appraiser ..u....u..u...................................................i~..............................'..'.,.,....."...."....,.,............,.,.."",.~-~,7:(P:,:';.'~')Penna..............,...........,...., WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of :MARY BARNASH.......... Deceased. Late of HANOVER T1VP. ~:~Q;:el~:~:J~~;:~~:~····.~.:~j9j)····················'... PQgep[~~~.~No §..~.~.7.~.~.~.7.J . Filed in.Register's Ofjice,,NQ.v."Z2 J9 7.2 A11t-Ount of lax due,$: . DEPARTMENT OF REVENUE Received, Examinedc and Approved,0•••••••••••••••••••• Wrote abo,ut 'Appraisement,-':.,:.. Appeal t1'om Appraisement,,. Entered and charged,,.. - - r. ~P1ea~e check with your Attorney before paying TENTATIVE STATEMENT this statement.PENNSYLVANIA TRANSFEH INHERITANCE TAX J ,Date Q~.~~!?.~.~!.~.L..~.~!..~.. To...§jau~!!~~....~~m~....~...¥.~~.~.J~~:t.~~.~.~;r.~....J..~....~....R!.~.!.....#.....~.I.....~~.r.g.~~.~~.~.~~.t .....?~!..J§9..?~.:~dr.. ...A.ttJ:F.ra.nk C.Qnte ~50 1i Wheeling S.t J{a.ahing.t.o.n.J r.~nna 1S..3.. ESTATE DATE OF . OF ~r.Y.:~.~.~.~~Q~~~.Y..~~~~.t DEATH ~.~.~~.~~..~~~. ...........1..•.s..Q.Q.~.Q.9... .......2.9..•.~.~.7..".§..9... ...........J §.§.~.!!.4.-.~. ....................................................._4.~Q~.~.!.Q2 Personal Property Real Estate Joint Accounts Date County ~ate um 63..71-871 Appraised FiIe ~.~::~.Q~.::.~..............................lIe .. Less Exemptions Less Debts and Administration Expenses ~..p..~.~.~.~.?1 TAXABLE AMOUNT 35,861.51............................................................ TAX on ,@ 0/0 .. 35 861.51 15 5,379.23TAXonI@o/c .. Amount Previously Paid TAX BALANCE 5 088.59.........................,. 290.64............................................................ Interest from S.~.2~1..2 to !!~.?.:J..~. ........6 7'0 on .29.Q.Il.64 .78.48.. BALANCE DUE COMMONWEALTH.369.12........................................................... DISCOUNT (57'0)IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH. PAYABLE TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON,PENNSYLVANIA I I " LAW OFFICES FRANK A.CONTE 50 WEST WHEELING STREET J ASSOCIATE DAVID L,GILMORE ~ASHINGTON,PENNSYLVANIA 15301 October 26,1976 AREA CODE 412 TELEPHONE 225-3800 Register of Wills Washington County Court House Washington,PA 15301 Re:Estate of Mary Barnash Gentlemen: Enclosed is a tentative statement from the Pennsylvania Transfer Inheritance Tax,which shows a balance due of $369;12. Also enclosed is check no.142,payable to Register of wills,which covers this balance due. Sincerely yours, f:1//.~~:t.aJ~~,li!U:ire FAC/dmm Enclosures \'- L/gOO ..__3~~-12. 5 (~~(,.I').... '"T" ;of -5"-¢Cf ;;'w I"1?-... \~, .. LAW OFFICES FRANK A.CONTE 50 WEST WHEELING STREET ~ASHINGTON,PENNSYLV~~IA 15301 October 13,1977 Chris Vlachos,Esquire Audit Clerk Washington County Court House Washington,PA 15301 Re:Estate of Mary Barnash,Deceased Dear Mr.Vlachos: AREA CODE 412 TELEPHONE 225-3800 Enclosed please find copy of appraisal of property located in Burgettstown,Pennsylvania,on the above Estate. Sincer~ours, ~dd Frank A.Conte,Esquire FAC/dmm Enclosure Donald E.York,MAl-CPM James P.Connolly Barbara J.Fiorletta 51 E.Wheeling Washington.Pa.15301 Phone 225-7220 September I",1977 Frank Conte,Esquire 50 W.Wheeling Street Washington,Pa.15301 Dear Mr.Conte: As you requested,I have made an appraisal of the Mary Barnish propertilocated at RD #4,Burgettstown, Hanover Township,Washington County,Pennsylvania.There are 164.77 acres which are further described in Deed Book 637,Page 675. Approximately 45%of the land has been stripped for coal.The land was not restored and is very unsightly. The neighborhood has many old ~oal mining houses of little value.The house has burned down and th~othet:b~ildings are worthless... The purpose of the appraisal was to estimate the market value of the property as of May 25,1977.Market value is defined as the highest ~rice estimated in terms of money which the property will br1ng if exposed for sale in the open market by a willing seller,allowing a reasonable time to find a willing buyer,neither buyer nor seller acting under compulsion,both having full knOWledge of all the uses and purposes to which the property is adapted and for which it is capable of being used,and both exercising intelligent judgment. I have based my appraisal on my experience over a long period of time,a knowledge of numerous sales in Washington County and the three sales listed below: Sale No.1 --T-352,Hanover Township John C.McCune Adm.of Mary McCune Est.to Leonard P.Susso. July 8,1975.DB 1603 P 53.100 acres,some stripped land, mostly wooded,steep frontage then 20%sloping land. Verified by Pete Matoyich,office manager.Consideration: $10,000. -Established 1933 - Sales •Appraisals •Property MllIUl8ement ." Page 2 September 1,1977 Sale No.2 --T-853,Hanover Township Starvaggi Charities Inc.to Paris Sportsmen's Club,Inc. November 27,1974.DB 1586,P 143.$3,500.35 acres, 25%sloping land,wooded. Sale No.3 --T-346(dirt road-rutted),Hanover Township Joseph,George &HermSchwartzmiller to James K.Jennings. December 28,1976.DB 1740,P 162.$14,000.Old house, no heat,no bath,dug well,worth about $2000,(strictly a shell).No other buildings.Traversed by Aunt Clara Creek, 15 to 30%sloping land,60%wooded.Verified by Mrs.Jennings ..In my opinion,the market value of the subjectpropertyasofMay25,1977 was: SIXTEEN THOUSAND FIVE HUNDRED DOLLARS ($16,500) If you have any questions,please do not hesitatetocontactme. DEY/vIc .'.' ~" f-~-•~.I,~:..~... I L! I " I ,', I I ~ !,\ I;t 1\,,\I"', I~:rI~I",,t~_.., 1 } I ~I ~I------ "~I ~~I \ ~~ >1~; I I I 1--- I I I t,.., I f ~~,~~I·~."'.~~': I",,j (.,....... I' I', I I '.""'~"".,~.........,.. ... - - .' - ,... I- r-r- r- - [ r [~ r, ~ z .~0 :>f-'9~0 :c LL l:lD iii ..J (J) :50 0~0a:: -C•::l "0~roQ) I <oj ..J i ....'oJ<oj... §.... I,~III, ,~I §.. \ \ 0 ~ "J § '" ,§/.'..--/1 -1"'1i o I--i I« .. :.. ,~I -.,...,/. STATEMENT OF LIMITING CONDITIONS This appraisal is subject to the following limiting conditions: 1.The property is free and clear of all liens and encumbrances other than those listed in the deed of record ..2.The appraisers ass~me no responsibility for matters of a legal nature affecting the property appraised cir the title thereto. 3.Roth legal description and dimensions are taken from sources thought to be authoratative;however,no respons.i.bility is assumed for either unless a survey,by a competent surveyor or engineer,is furnished to the appraisers. 4.The information contained herein is not guaranteed,but it was gathered from reliable sources which are believed to be accurate. S.Sketches are accurate only for purposes of approximation, and'are included to assist the reader in.visualizing the property. 6.This report is not to be reproduced in part or as a whole without written consent of.the apprai~ers.,~.. .. 7.This appraisal does not "reflect:the va~ue of any equipment not re ferred to in this,appraisal,.and arw other i terns not considered to be forming a part of the real estate. 8.The physical condition of the improvement~was based on visual inspection ..No liability is assumed for the soundness of the structures since no engineering tests were made of the buildings.No liability is assumed for inadequate wells or septic tanks. 9.This appraiser,by reason of this report,is not required to give testimony in Court with reference to the property appraised,unless arrangements have been previously made therefor. " CERTIFICATION" The undersigned does hereby certify that,except ;IS othcnvise noted in this appraisal report: I.I have no present or contemplated future interest in the rca I estat~that is the subject of this appraisal report. 2.I have no personal interest or bias with respect to the subject matter of this appraisal report or the parties involved. ~.To the .best of my knowledge and belief,the st.atements of fact contained in this appraisal report,upon which the analysis, opinions,;lnu conclusions expressed herein are based,arc true ;llld ~:Ol·rcct. ,I.This ;Ipprdisal report sets forth all of the limiting cOIHlitions (imposed by the terms of my assignment or by the undeq;igncu) ;Irrect ing the analysis,opinions and conclusions contained in th i s report. S.This appraisal report has bcen made in conformity with and is s uhj e c t totherequi rement s 0 f the Cod e 0 f I'r 0 f ess iona 1 l~t hie s and Standards of Professional Conduct of the American Institute of Real Estate Appraisers of the National Association of RealEstateBoards. I. b.No one other than the undersigned prepared the analysis,con- clusions and opinions concerning'real estate that arc set forth in this appraisal report. ..7.r have pcrsonally inspected the s'hbj ect property. H.That the amount of the fee is not contingent upon reporting a predetermined value or upon the amount of the value estimate. 9.Disclosure of the contents of this appraisal report is governed hy the By-Laws and Regulations of the American Institute of Real Estate Appraisers of the National Association of Real EstateBoards. 10.Neithcr all nor part of the contents of this report (especially any conclusions as to value,the identity of the appraiser or the firm with which he is connected,or any reference to the American Institute of Real Estate Appraisers or to the M.A.l. or ILr.t.des ignation)shall be disseminated to the public through advertising media,public relations media,news .media,sales rnedi;l, or any other public means of communication without thc prior written consent and approval of the undersigne:d.·!- Ml\-r---'- 'QUALIFICATIONSOF DONALDE.YORK Presently and since 1951,Donald'E.York is engaged in general real c~tute practice with offices at 51 East Wheeling Street,Washington, !';l.Licensed real estate broker in 1956.Partner in York Real ty. ~!:I.ior clients include Washington County Redevelopment Authority,Honessen Ikdevclopment Authority,First National Bank,City of Washington,County of Wllshington,Pennsylvania Highway Department,Hellon Bank NA,Gallatin \j:ltional Bank,First Federal Savings &Loan Assoc.,Equibank NA,The Prudential Insurance Co.,Columbia Gas,B.F.Goodrich,McGraw Edison, Penn Central Railroad,Coca Cola,State Farm Insurance,United Airlines, .Joy ManufaGturing,Atlantic Refining Co.,Bell Telephone,Brockway Glass, llomcquity,and others. SCIIOOLS:Bucknell University -Graduate,B.S.Degree,1951 Uniycrsity of Pittsburgh -Graduate MBA Degree with major in Real Estate,1969 American Institute of Real Estate Appraisers: Course #2 -Urban Properties,1961 Coursc 114 -Condemnation Appraising,1962 Conference-Urban Renewal Assignments,1964 Course #6 -Income Capitalization Techniques,1966" Course #7 -Industrial Properties,1969 Institute of Real Estate Hanagement: Course #2 -Investment Property ~1anagement ASSOCIATIONS:National Association of Realtors;Greater Washington ITOarJ of Realtors,President,1961 &1967;Institute of Real Estate ~'\anagemcnt,CPM;National Institute of Farm and Land'"Brokers;Society of Real Estate Appraisers,SRPA;American Institute of Real Estate Appraisers,Currently President;National Marketing Institute. CO;-.JSTRUCTION &LAND DEVELOPING:Experience -Partner in HolidayConstr~ction Company,developers of 453 lot,plan in North Franklin Township.General contractors,residential and commercial. ,' COURT EXPERIENCE:Have appeared as witnes~in'condemnation cases in Washington,Westmoreland,Allegheny and Somerset Counties.Member of Board of View of Washington Coun~y,1964-1965. AR~~EXPERIENCE:Commanding Officer -Infantry Training Company at l:;liiil)RODerfs~a1i fo rn i a,1953. SALES EXPERIENCE:Actively engaged in selling real estate with York Realty since 1953. TEACHING EXPERIENCE:Instructor of Real Estate,Pennsylvania State lInivcrsity.Subjects -Appraising,Prope-rty ~fanagement,Sales,Theory ~IlHI Prae t icc . RCC-4 (8-68) No·B· ......=::::==::::..~ COMMONWEALTH OF PENNSYLVANIA ..,. DEPARTMENT OF REVENUE ......11906 OFFICIAl.R~CF:IPT •PENNSYLVANIA INHERITANC~~~D.ESTATETA>S RECEIVED IX FOUR HUNDRED and On/1OQ .--..._...-....---..------...------...---...-------.dollars Frank Bittner,Jr.-Paying On Ind.Liab /epresenting Pennsylvania Inheritance or F Estate Tax due from the following estate:rom:GA~.......___.JL.DoIU:ln.---!oI!Jlol.OlLI..JIiL --.--11J!1 2%Tax on $$----------lf;i11 6%Tax on $$----------111 File No.63.71..871 Date of Death---:8=......!!!2~...:....L:""___l 15%Tax on $On Account $_~4..l!:.:OO~!~O~O • $--------·n Date of Payment __D_C'-c_e'-nl'-b_e_r_l'-O-L...'-1..;...;9..;...;1;...;.1::....-__-i Name of Decedent __lr_fAR_Y-'----_B_AR_N_AS_"-'--------l %Tax on $$----------IID Estate Tax,Act of May 7,1927 County W_AS~.~H=I~NC~T::....::O.....:.N _l Remarks: MJR ,., ,I 1" TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of __%from _ to _ 400.00$,--....:....:::..::..:..:::-=----.Il'JI $---------u $---------.111 SEA L TOTAL AMOUNT PAID NOTE:This Tripiicate Receipt ta be retained lar aUdi~J:,~3....2