The URL can be used to link to this page

Home My WebLink AboutOC1971-0901 - ESTATE OF SPRAGG! LAST WILL AND TESTAMENT -of- JOSEPH W.SPRAGG ***** I,JOSEPH W.SPRAGG,of the City of Washington,Commonwealth of Pennsylvania,do hereby make my Last Will and Testament,and revoke all Wills by me at any time heretofore made. ,.!;'" ITEM 1.I direct the payment out of my estate of the expenses of my illness and funeral. ITEM II.All the rest,residue and remainder of my estate,real and personal,I give,devise and bequeath to M9-ry Alice Spragg,her heirs and assigns,conditioned,however,that in the event 'of her death in my life- time,or in the event of her death within the period of three months after my death,the said devise and bequest of residue shall lapse or be divested,and in either event,I give,devise and bequeath the said residue of my estate to Susan Spragg,her heirs and assigns.I declare it to be my intention that should Mary Alice Spragg be living at the expiration of three months from the'date of my death,the estate hereby devised and bequeathed to her shall vest in her absolutely and in fee simple,free of all conditions.I authorize my executrix to payout of the income or princip~l'of my estate reasonable amounts for:the support,maintenance and comfort of Mary Alice Spragg, and as well the expenses of any illness and of her funeral and gravestone, should she die within said period of three months. ..<•-(•,Ii ,.... ~u _. <:.....'-" :".'.~- .~",-~.~-..-......_-.....:'.. " ."'~':\<- I nominate,constitute and appoint Mary Alice Spragg,Executrix of this my Will,and in the event that she be unable or unwilling to serve,I pominate,constitute and appoint Susan Spragg,Executrix of this my Will, provided that she has attained ,the age of 21 years and if she has not attained such age at the time of my decease,I nominate,constitute and appoint John H.Davidson,Executor of this my Will,and I direct.that they shall not be required to enter security in any jurisdiction in which they may act. IN WITNESS WHEREOF I have set my hand and seal to this my Last Will and Testament,which consists of two (2)pages,to each of which I have ~'''." affixed my signature,this I:J daYOf~1956.. I! Signed,sealed,published and declared by Joseph W.Spragg,the above named testatorJ as and for his Last Will and Testament,in the pre- sence of us,who at his request,in his presence,and in the presence of each other,all being present at the same time,have hereunto subscribed our names as witnesses. (Seal) G:,3-7J-c;c I, i\ffi~auit (@f 1fxrrutnr (@r i\~mini!ltratnr j ............................~.. Execu1KJr·~lmiaihbnl:t~~~r~x t;tutr of JrllllByluulliu.~ss: ClLOUllty of DlIus4illgtOll \ Personally before me,the undersigned authority,a .No.tax:y;P.ublic ..in and for said County and State,appeared J1~EY...Alts.!'?~.1'.!'.~gg,:who,being duly sworn according'to law,deposes and says that s he is the execu~~~mmm:of the estate of ...............................~.J.~.~.~p.~W.:~P.E~gg deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of...J..Q.§.~.l}h..H."S.p.r.ag.g.;, deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Execu=~x:lHdm.~KX Swoin and subscribed before me this3..Q./!:::.. d~i~~~~~~.·~·..-.ra. MY.Co"!rnJaIoft Ex.._August 3,19 IONAL INSTRUCTI 1.An inventory must be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 lJuututnrg nub ~pprni5pmtnt of the goods and chattels,rights and credits which were of J.!?~.!'?p.h R~~.p.k.f.l;gg late of QR:n.t.9.n 1Qxm.6h.i.l}.~. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS CENTS PERSONALTY 1967 Buick Coupe 1550 00 Chevrolet Truck 750 00 400 shares of Washington Steel stock 6000 ee Final paycheck 900 00 Checking Account -Mellon Bank 500 00 TOTAL ~9700 00 .,.........v (" c...,.J 'Vd "0:)NOlt)NIHSVM S11111,j OtJ31 SItl3H ONldVli~l13SS0H rAx'DUE-7//.99 J.J0T ffibm.s/oll/h:2 OJ 5'(,.3/ 10 -J/~7/7 (".gto g.30 6AL. me\).?cL :#b~o ~~ 13AL.. 1iJr ~1/trj7f.57 S 6 1b o/dY,/77 -to;)5 (p 0 ~.Pd.039.g3 -j'-f.~3~' ?~~~ ~ STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law,depose and say that the above account •as stated is true and correct as .L verily believe. ;'1 &Sworn and subscribed before me this c.::x'.Co.. '.'~";I~ My Commlalon ExPirea August 3,1974 .Washington County,ss:I do certify that I have given legal notice to all persons concerned of the filing of Ithe within account in the manner prescribe.d by StatU'te..anejl R~e of C~u3rt.as evidence by proofs thereof filed to No.....~.J£)l.~:2..._.....31....... witnesfI,~a:~::+~;dal seal th;~.Jg~ day af ~~197~ Register of Wills f, .........!c\''v' Ci I \~ti,! '(Y)! ~I oz -'0 ----~.._------_._--, J lUD uno:>:>v JOf JasunoJ •".;1 ------------------------~ ,. ... • r ----, t 3 .-..'."'- IN THE COURT OF COMMON PLEAS OF HASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN HE:ESTATE OF JOSEPH W.SPRAGG, Deceased ) ) ) ) NO.OF 1972 FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 FIRST AND FINAL ACC01JNT OF MARY ALI.9LS~RAGg.,..J~)~ECYTRIX TO AMOUNT OF INVENTORY AND APPRAISEMENT FILED C RED ITS Funeral statement Debt to Mellon Bank Mary Alice Spragg,Executrix's commission Fergus,Martin and Fergus,attorney's fees SUMMARY TO AMOUNT OF INVENTORY AND APPRAISEMENT FILED TOTAL CREDITS BALANCE FOR DISTRIBUTION $9,700.00 1,675.00 450.00 485.00 500.00--.-..,..--,,-_.- $3.110.00 $9,700.00 $6,590.00 I..Observer -Reporter, WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION EXECUTRlxrfoTlbE -~~. ESTATE OF J9f'eph "y..Spragg de:i !ceased late,of qtyof ,W,ll$,hingtpn,, Washin!!t(,nGoul1tY,~iE'.~!!l}a..\ -Lettei'lo Teil.tamentiii'y'.l¢on theI'above ~state "11 an~dtotheundersig"a;.' ing claims aga . quested to ;;.mtotheun" and all pe cedent are re ,Iment to th,~i)un gned ..~.",,9ay.....", I Mary Alice 'Spragg-IExecutrix_ 1831 The Circle Washington,Pa.15301Eergus,Martin and~~~[!r~~yS _'~I27S.College st....~ Washington,Pa.15301 ..,71213-Fri-3t 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,S8:. Personally appear,ed before me,a Notary Public in and for said County and State,Ri.c.h.ard S.•....C.ow.an ,who being duly s,worn according to law,deposes and says that he is the Yi.~.~.:::J?:r~§.i.gg~t of the Obs1erver Publishing Company,a Penns,ylvania corporation,and its agent in this behalf;that the said Com.pany is,the owner and publisher of the Observer-Reporter,succ'essor to The Washington Observer,established Septelllbe,r 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 continuollso1y for more than six months·prior to the publication of the notice hereto attached;tha;t the pr.inted notice or advertisement hereto attached is a 'copy of an official advertisement,official notice,legal notice or legal advertis,ement,exactly as printed or published in the Obsterver-Reporter in its regular editions on the following date or dates;. ..............................S.ep.tem.be.f 1Q _.,11._..~_n.d 2.4.,...__19..7.1 . that neithe'r tne affiant nor the Observer Publishing Company is interested in the subject matter of said notice or advertising and that all of the allega- tions of this affidavit as to the time,place and charactero~ublication are tme.£:'I~.I-)~~(. sUbs~/efore .me tA14..d~L$.~Pt~~p..~.~1971ff1~~~::,~G~o:~i~1~ MY COMMISSION EXPIHES MAY 6,1972 r .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}SS. STATE OF PENNSYLVANIA Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the offici3Jl 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 ;.~.!~.~.!~?..!~.?.?..~. 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 1hereto 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. • • •• •• •••• • • ••••• SPRAGG,JOSEPH W.,Dec'd. Late of Washington.Washington County,Penna..Executrix:Mary AlIce Spragg,1831 The Circle,Washington,.Penna.15301Attorneys:FerguS.Martm.&Fergus, 27 South College Street.Washmgton, Penna.15301 that the affiant or the corporation in behalf of whioh he is acting is not interested in the subject matter of said notice or advel11:ising and that all of the ",I,..ti"",of ""'""m,rn ~to "'"~md "''''''''&5 publi,";"" '"tru,._._._..••.~.~ Sworn to and subscribed before ~_------~. .....30.:th day of ~ep..t.ernQe.t.,19 1J .f)r';~~~ JOSEPHINE T.SCIAMANNA Notary Public,Washington,Washington Co. My Commission Expires July 1,1974 • ,- COURTOF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS'COURT -AUDIT DIVISION J BANIEL F.SVIDRO,ESQ. AL"DIT CLERK Washington County Courthouse WASHINGTON,PENNSYLVANIA 15301 ~98 March 20,1986 Area Code 412-228-6905 228·6906 Scott H.Fergus,Esq." 27 South College Street Washington,PA 15301 Re:Estate of JOSEPH W.SPRAGG,NO.63-71-0901. Dear Mr.Fergus: The above-captioned estate was brought to audit on September 14, 1972.Enclosed are copies of the October 1,1980,and March 30, 1983,letters of the previous audit clerk requesting action on the above-captioned estate.In addition,our notes indicate that the previous audit clerk contacted you on January 23,1975.To date there has been no response. The following matters need your attention: A.Explain why the Inventory lists 400 shares of Washington Steel stock,value $6000.00 and the Inheritance Tax Return lists 600 shares of Washington Steel Common,value $8550.00; B.Explain why the Inheritance Tax Return lists 196 shares A.E.Staley Manufacturing Co.,value $5586.00 and Inventory makes no mention of this ass~t; C.Explain why the Final paycheck,value $900.00 is listed on the Inventory but not on the Inheritance Tax Return; D.Explain why the Mellon Bank Checking Account,value $500.00 is listed on the Inventory but not on the Inheritance Tax Return; E.Explain why the First and Final Account lists Executrix's Commission of $485.00 and the Inheritance Tax Return claims $750.00; F.Explain why the First and Final Account lists Attorney's Fees of $500.00 and the Inheritance Tax Return claims $750.00; i.! Estate of JOSEPH W.SPRAGG -2-March 20,1986 G.Absence of a Petition Sur Audit:this document should list the two inheritance tax payments as credits; H.Absence of a Decree; I.Inventorying and payment of inheritance tax on remainder interest in Greene County~ Please give these matters your prompt attention. DFS/njw Encs:2-letters COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS'COURT -AUDIT DIVISION DANIEL F.SVIDRO,ESQ. AUDIT CLERK washington County Courthouse WASHINGTON,PENNSYLVANIA 15301 ....9<!!1 May 22,1986 Area Code 412·228·6905 228·6906 Scott H.Fergus,Esq., 27 South College Street Washington,Pennsylvania 15301 . re:Estate of Joseph W.SPRAGG,No.63-71-901 ,Dear Mr.Fergus: To date I have not received a response to my letter of March 20, 1986,concerning the above-captioned estate.Please give this matter your attention. Very truly yours, _.r;:/'.,1 .I~~;)/~~/v'.,,.../~. .//. ./ct~J~?~'Daniel F.Siidro -------------------------- Area Code 412·228·6905 228·6906 COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS'COURT -AUDIT DIVISION washington County Courthouse WASHINGTON,PENNSYLVANIA 15301DANIELF.SVIDRO,ESQ. AUDlTCLERK July 23,1986 Scott H.Fergus,Esq. 27 South College Street Wa~hington,PA 15301 . Re:Estate of JOSEPH W.SPRAGG,No.63-71-0901 Dear Mr.Fergus: The above-captioned estate was brought to audit on September 14, 1972.The previous audit clerk wrote and requested the completion 6f this estate on October 1,1980,and March 30,1983.I have requested its completion by my letters of March 20,1986,and May 22,1986.To date I have not received a response. Please give this old estate your prompt attention. hVc~ytrUlY~Yours, ~. .~,:\r Daniel F.vidro DFSjnjw TUE ORPHA:-;'S'COURT OF'WASIIIXGTOX COUXTY DIYISlo:-;,OF'COM)oIOX PLBAS CounT T.....EXTY-SEYEXTII JUDICIAL DISTRICT OF'PE:-;'XSYLYA1HA THOI'AP,S J.TERPUTAC PRESIDING JUDGE "'ASHIXGTOX,PA. October 1,1980 No.63 -68-4092 oj•.~ No.63-72-803J~ No.63-71-339 No.63-75-759 ~ Fergus,Martin &Fergus Attorneys at Law 27 South College St. Washington,Pac 15301 In Re:George M.Beierlein Estate Danie1P.Beier lein Es tate Mary A.Jones Estate Sarah CLarke Kelly Estate Joseph W.Spragg Estate No.63-71-901 V John C.·Griffin Estate No.63 -77 -74 Myrtle Savannah Shaffer Est.No.63-69-1227 ~ Gentlemen: The above entitled estates were called for audit in, past terms of Court but remain incomplete. Judge Terputac has requested that I write you concerning these estates and ask that a written progTess report be filed with the Audit Clerk as soon as possible,which' report 'IlJill include a prospective time schedule for completing the estates. In cases where a satisfactory explanation is not forth- coming,a rule to show cause why the necessary proceedings have not been taken or the proper papers filed will be issued on or about November 1,1980. Very truly yours, Chris Vlachos,Audit Clerk CV/vh Chris Vlachos,Attorney Audit Clerk Washington County Court House Washington,PA 15301 ~1arch 30,1983 Honorable Thomas J.Teroutac,~. Orohans'Court Division Washington County Court House Washington,PA 15301 Dear Judge Terputac: In accordance with your request that I check incomnleted audits and renort to vou those upon which I have made no progress,please be advised that after several telephone conversations and written re~uests, the followinq estates of Fergus,Martin &Fergus remain incomplete: 1.Estate of Marie J.Swingle,No.63-80-196,called for Audit Aoril 1981.Attornev renorted Audit Petition not vet signed. 2 .Estate of William A.Prideaux, .called for Audit October 1982. tax remaining unoaid,although is involved. Jr.,No.63-80-244, Personal Pronertv substantial estate 4. 5. CV/njw Estate of John C.Griffin,No.63-77-74,called for Audit 1st quarter of 1978.No Audit Petition has ever been filed. Estate of Daniel P.Beierlein,No.63-72-803,and d . Bstate of Seorqe ~1.Beierlein,No.63-68-409,called ~ for Audit 3rd Quarter of 1975.Both of these estates had hearings set and the sublect of which were com- promised,but no final report has ever been made on these two estates. Estate of Josenh 1\1.Snragg,No.901 of 1971.No Audit I--- Petition. Very truly yours, /j -!,/'/..//Zt...-lj ~~~<~A~ Chris Vlachos,Audit Clerk Conv to Fergus,~artin &Fergus .......').. ,Judse T~rf)utac: -2- tlarch 30,1983 Note:If substantial nroqress is not reoorted within twenty days a hearing will be set by the Judge at which your aonearance will be required to determine how these estates will he finalized or disposed of and the possible assessment of fines and or costs. Chris COURT OF COMMON PLEAS OF WASHINGTON COUNTY ORPHANS'COURT -AUDIT DIVISION I DANIEL F.SVIDRO,ESQ. AUDIT CLERK Washington County Courthouse WASHINGTON.PENNSYLVANIA 15301 ~91! August 28,1986 Area Code 412-228-6905 228-6906 Scott H.Fergus,Esq. 27 South College Street Washington,PA 15301 Re:Estate of JOSEPH W.SPRAGG,NO.63-71-0901 Dear Mr.Fergus: This estate was brought to audit on September 14,1972. Mr.Vlachos wrote to you requesting completion on October 1,1980 and March 30,1983. I have written to you on March 20,-1986,May 22,1986 and July 23, 1986;you have not responded. Unless this estate is completed by October 7,1986,I will be forced 'to bring this matter to the attention of Judge Rodgers. Very truly yours, Daniel F.Svidro •I I I I ! IN THE COURT OF COMMON·PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA •ORPHANS'COURT DIVISION -J IN RE:ESTATE OF JOSEPH W.SPRAGG, DECEASED. ) ) ) ) ) o R D E R NO.63-71-a9a1 fiLED" /~-9~f/; J.'/S"//YI. REGISTER Of WIttS AND NOW,this 9th day of October 1986,the Executrix,MARY ALICE SPRAGG and ~h~~ttorney fo~.the Estate,SCOTT H.FERGUS,are hereby ORDERED,to SHOW CAUSE why they have not completed administra- tion of the above-captioned estate .. The Register of Wills is directed to issue a citation to MARY ALICE SPRAGG and SCOTT H.FERGUS,Esquire,returnable before the undersigned in Courtroom Number 3,Washington County Courthouse, Washington,Pennsylvania at /O;giJ o'clock A m on November 7, 1986. The ~udit Clerk is directed to serve the citation and a copy of this ORDER on the Executrix and her attorney by first-class mail, postage prepaid. .""", IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF JOSEPH W.SPRAGG, DECEASED. ) ) ) ) ) NO.63-71-0901 AFFIDAVIT OF MAILING to be placed in the United States Mail,First-Class Postage Prepaid, and the issued1986 Oct0 ber I"'1986NormaJ.Wiencek October 7 I , Citation,addressed to: Scott H.Fergus,Esq. 27 South College Street Washington,PA 15301 ,--_.. Ms.Mary Alice Spragg,Executrix 1831 The Circle Washington,PA 15301 • I verify that the statements made in this Affidavit of Mailing are true and correct..I understand that false statements herein are made subject to the penalties of lS·Pa.C.S.§4904 relating to unsworn falsification to authorities. 3ht wQt Olourt of Olommnn 'ltus of BusQtngton Olounty.'tnttsyluutttu (@rpqattn'arourt tHlliniott ESTATE OF aLoututottnttaltq of 'tttttnylttattta aroUttty of lIanq1ttg1ott JOSEPH w.SPRAGG, Deceased. <ntt,uttnn \55: NO.63-71-0901 To:Mary Alice Spragg Sur Petition of:__----""co!!!.!ur...........t'---'O!lL.ord~e""'_r _ ~r.r.rtiug: lit aroututattb lou,__---=.:M=ary=.or.......:Al=ic=e=--..:S=.tp=ragg~_ that,laying aside all business and excuses whatsoever,you do file In the office of the Clerk of our Orphans'Court of Washington County,a full and com- plete answer,under oath,to each and every of the averments of the said petition,on or before_F_r_i~day=-,the 7th.day of_---=N:..:=o....:...ve=m=b:..:=e:=.r _ 19~,at 10:)0 o'c1ock~.M.,and show cause why you have not completed administration of the above-captioned estate.--------- and further abide the order of our said Court in the premIses, If you fail hereof,the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Samuel L.Rodgers,Judge of our said Court, at -----i!'~~A.----,·19.86._.\ _...:....-Esq. Attorney for Petitioner. (Seal)/ IN BE: )u wQr Q!ourt of Q!omltUlu 'lrus of llmusQiugtou Q!ouuty.'ruusyluuuiu (@rp11ann'QIuurt mtlliaiun ESTATE OF JOSEPH w.SPRAGG,atttattnu NO.63-71-0901 Deceased. (!J:nmmnUltltnlt4 nf 'tuullylnauin I llll: QIuunty nf lfanQing1nn ) To:Scott H.Fergus,Esquire Sur Petition of:__-=c:...=:o=ur=..t.::.......:::O=r=de=r::--_ ~rrrtiU9: If.r QInmmanb Inu1 S_c_o_tt_H_._F_er---"gu=------s,=------E_sq-"--ui_re _ that,laying aside all business and excuses whatsoever,you do file In the office of the Clerk of our Orphans'Court of Washington County,a full and com- plete answer,under oath,to each and'every of the averments of the said petition,on or before_F_r_id_a:-=Y",the 7th.day of November '19~,at 10:30 o'clock~.M.,and show cause whyYOu have not completed administration of the above-captioned estate._ and further abide the order of our said Court In the premIses, If you fail hereof,the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable Samuel L.Rodgers,Judge of our said Court, ~ at Washington,Penna.,the10th.day Of~Ci&~~:~o~c~,c..:..t~ob~e:r~~~~:::~:.::;,~i~9~8~6~~;.-=':::~~.-.;;; ~ ___________~Esq. Attorney for Petitioner. (Seal),/ ESTATE OF In tJJr mum of aLuw1ttltn 'lras of Ihts~in!ltnn Jtuu6ylnauin (~rp4nn!i'<!lnurt lIinlaiott No,63.-__7_1_-_0_9_0.1 <!ruuntg,J JOSEPH w.SPRAGG In the matter of the First &Final Account of Mary Alice Spragg __----=D"--"E"..,CEASED=--__Executrix._...=:.~ ADJUDICATION AND DECREE BY TH COURT, f'SAMUEL L.RODGERS, SCHEDULE OF DISTRIBUTION And now November 'z8 ,19~,this matter having came on for hearing,audit and distributtion and testimony taken;upon due consideration thereof,the bal- ance for distribution in the hands of the Accountant is determined to be $4700]7 and the account is accordingly confirmed;and it is ordered,adjudged and decreed that the said bal- ance 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 taken herefrom sec. leg. Balance per account ~-,--_ '":...,..~ '" $4700.17 _ Ba lance Fergus,Martin &FergusAttorney"--_....:...1 4700.17 $------- Accountant is to take credit for advancement to herself -4700.17 - 0 - '0 4C'?en 0.- M -I .. M ...J 00-UJ E:);0cr.a::i.J-:zUJ001-,.- J)::r 0:::l-.-r-4 lJ.J Co:) C>l-:z: u.J -~<f):c.0:::c;:.')-en:z C> UJ « U)0:::::=00.. · No.63-71 0901 In the matter of the First &Final Account of of Estate of Mary Alice Spragg Joseph vJ.Spragg ••"i ,~ ., Ab~rntinu nub lIerttt y'ttR iC3,(J??90~ ~2 Testate Form PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY JOSEPH W.SP;RAGGEstateof~:'.~::~_ _.'--'-- Deceased 63..,71~0901No·.~..................................• Fiduciary_._J1~R¥..J:\r:.X.CF.:?.fMG~. Date of ,'.DateoL._.'.." Decedent's death ~~.g~.$.t ~~.I•••J.~.1J..~:·.:Gr~nt··of Letters ~::_:._. '..."·First··&Final . . .This IS the account filed In this estate If there have been former accounts filed in this estate,list file number or number and term_~.._ . Election to take Under or Against will.(cross out one)none Date Election Place of; Filed Record .._ _ _ . Ndme of surviving :'spouse ·_.~~_r;.y.~~.~,s:_~_._fiPE.c?:9.9 :__.:_..__._::___-----..---. List issue,where material: none Did decedent marry after execution of will?(indicate)~.No.Any children born after execution of will?(indicate) ~~.No.·.I!answer yes,n'?~e them _._.___ __._..__.._._..____._._.__._._.._._. Leg.atees Mary Alice Spragg ;"I Relationship Wife Interest 100% .., Fiduciary,if deceased or not sui juris Sui Juris List,if exceptions to above: None If partial intestacy,give facts: .-·'t;.:,. Adeemed:Revoked:Lapsed:Abated: ,'.'II Give Cause: Notice.to interested parties..Have ail parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.No. If any exception gi~~c~use:._._:..~~~y,.!\~_~.C?~...~pt.~9.g·iwas;the sole hei;r;'!and therefore there '-',-.was no reason to give nqt_ice~.· Fi Ie copy of Notice ahd··date 6f'mailing,,~,:~~.·..::,..•...,,'.J.,:.:,,:i.,·::::.:.:.:::::::::. Is estate subject to the filing of a Federal Estate Tax Return?!"!9 -.-. Actual payment made on Pennsylvania Transfer inheritance Tax.Amount $~.~?~.?~_.__._. If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant . none Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they me admitted to be correct;and whether the claim is denied. none Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of ony other facts deemed necessary for the preparation of the adjudication: none Balance for distribution per account, Itemize any additional debits not shown by account: Erroneous credit on First &Final Account for debt to Mellon Bank -$450.00 Total additional debits (Add)$..__3~Q_._QQ _ . Itemize any additional credits not shown by account: Error in inclusion of inventory,cash advance from Mellon Bank -.$500.00 Non-probatable errployee benefit mistakenly inventoried -$900.00 Inheritance Tax payment -$939.83 Total additional credits (Subtract)$__2.339.~.S1.__. Balance for distribution 6590.00$. $47.00 17.. ~ If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); If Family Exemption claimed by Petition,give place of Record:~J.5.'O.O._._.O_Q _._.___.__. If Ftlrnily Exemption is claimed at audit,give name,relationship and basis for C1aim:_ __.. List any advancement or distribution on account that has been made,and nature and amount of same: All advanced to the sole heir and widow. Suggested distributiqn of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: All to widow with credit for advancement• .-, ·r~. COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, I. being duly 9.W9.~D-doth depose and say that the facts set forth in the foregoing petition are true hertothebestoL knowledge and belief. .Sworn .···to and subscrIbed before ~e Ih;s 7..____:dOY Of.f1-:::::"1£l'r>e.!--;U~- Signature of Off,cer..tf!t O~. . .-Notary publ"icTitleofOfflcer..~. And your petitioner will ever pray,etc. ~....~.~.....sv·~··~··\\······················ Office .DONNA J.BAKrl!T:S.N0.TM~Y.'PUGU~explres··,·············W1{SHmGTON:WIiSHf~rT6]·C"(iuRtv······... .",·l·,~ll;·"'. MY COMMISSION EXPIRES'MAY 14 1988 Member,Pennsylvania 1~£s';,ciiHon of'Notaries -':.(.~.. ..~-.. No.63-71-0901 Estate of ~g?~}??..~.~?-}?.M.9.9 __. Deceased Fiduciary_..~..M..z:\EX..ALI.CE__.SP.RAGG__.. PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary wi II submit herewith the following,in conformity with Court Rules adopted effective December 3,1951,being rule No.9:po rag ra ph b-c;and divisions thereof:shown on pages 23-24. 1.'Written praecipes of all Counsel in the case. 2.Copy of order appointing Guardian ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4.Proof of service of above. 5.Letters Testamentary or Administration C.T.A.or an attest copy of WilL 6.Copy of inventory and appraisement. 7.Proof of advertisement of grant of letters if not filed with account. 8.Certificate of liens in case any of the funds for distribution are from judicial sale of real estate. 9.Signed and itemized elections if any d~stribution in kind. 10.Copy of Federal Estate Tax return if es- tate is subject thereto. FERGUS,MARTIN &FERGUS Attorney ~q ~.".';0 FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON,PENNSYLVANIA 15301 HAROLD V.FERGUS (HIIO-1983) EDWARD S.MARTIN HAROLD V.FERGUS,JR. SCOTT H.FERGUS PETITION SUR AUDIT IN RE:JOSEPH W.SPRAGG ESTATE NO:63-71-0901 QUESTIONS RAISED BY AUDIT CLERK TELEPHONE:225-7030 AREA CODE:412 A.At the date of death,the decedent owned 400 shares of Washington Steel Stock valued at $15 per share and thus,your accountant included that in the inventory for the Estate.Subsequent to death,by virtue of a stock option,Joseph W.Spragg's widow obtained 200 additional shares of Washington Steel Stock in her own name.Insomuch as these shares were in her name,they are not probatable assets,however,because they were received by virtue of the decedent's death,they were taxable for estate tax purposes. B.The A.E.Staley Manufacturing Company Stock was a non-probatable asset.It passed to Mary Alice Spragg,Joseph W.Spragg's widow,by virtue of a trust created in Greene County. We included it for inheritance tax purposes because Joseph W. Spragg received income on it during his lifetime. C. return,it decedent's designated tax. At the time of the filing of the inheritance tax became evident that this $900 payment from the former employer was made directly to the widow as a beneficiary,and therefore not subject to inheritance D.There was a cash advance made by Mellon Bank, N.A.approximately 30 days prior to decedent's death,which was believed to have been an asset,but the same was charged back by Mellon Bank against decedent during his lifetime on the date of his death,although notice of this chargeback was not received until after his death.This transaction represents a lifetime loan and chargeback and was included on the inventory through error. E.A $750 fee for the administration of the estate is reasonable particularly in light of the fact that the ---------~~~~~~~~~~~~~~~~~~~~~~~~~~~~~_------- Executrix was the sole heir.This is a reasonable fee for the Executrix to charge. F.Between the time of the filing of the First and Final Account and the inheritance tax return,it became obvious that attorney's fees in the amount of $500 was not reasonable and therefore,we increased them to $750.We have spent a great deal more time on this estate than even $750 would reflect and basicly,we break it down -$500 for the probatable assets and $250 for the non-probatable assets,or 10 hours (a)$25 per hour. There was a stock option on the Washington Steel Stock and we also spent time determining the status of the A.E.Staley Manufacturing Company Stock. G.This document is an enclosure to the Petition Sur Audit. H.A decree is being provided with the Petition Sur Audit contemporaneously herewith. I.Inheritance tax was paid on the remainder interest in Greene County,to wit -196 shares of A.E.Staley Manufacturing Company Stock.A.E.Staley Manufacturing Company Stock was not inventoried as it was not a probatable asset. J -"I,i~/'"IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi. ORPHANSl COURT DIVISION • INRE: Estate of ,JOSEPH W.,SPRAGG, ~Deceased. z 0<,~ >-1Il Z Z\IIIl. io~BEFORE:z I:1Il0<~ ( ) ( )No.901 of 1971 ( ) ( HEARING ON AUDIT The Honorable RICHARD DI SALLE,J., Specially Presiding. .:o~APPEARANCES:1Ilii .J0< ~o :J., J:~TIME: FERGUS,.MARTIN &FERGUS,Esqs.,of Washingtoh, Pa.,representing the Accountant. Thursday,September 14,1972,at 10:00 A.M.,EDSIr • iiiII:\IIIto0-III~THE COURT':The estate of Joseph W.Spragg.The Executrix II: :Jo U is Mary Alice Spragg and the attorney is Judge Fergus ..J<o~JUDGE FERGUS:If the Court please,I'd like to ask that it be o continued.We have discovered what is a small remainder interest in an estate in Greene County that I think should be included in this estate and lve will file papers and if you continue it to ten days, we will be ready. I ,.'t Is ten days .en~)Ugh time? ,.f .. .'JUDGE FER'bUS:'.•,..,',Yes;',',/ ' -'-----~~..::.:::....;:;,;:::...:~:.:..:;,:..:...:.:~----=-:...::...:._----------'--------I---I •.l ." .....;. THE COURT: W'o Spragg? ~ THE COURT: ~§:anyone here interested in the estate of Joseph (NO RESPONSE) The audit will be Continu ed for a per iod of ten 2. \\ ... .l ~Z<C>.J>-Ul Z Z 1&1II. i 0l-ez X Ul<C~ ..=!:!ll:I-UICi .J<C,".iJ Q :J... :z:l:-N .=IIIl-ll:0a.IIIll: l-ll::J00 .J«iJii:...0 days from this date. (AUDIT CONTINUED) ., I hereby certify that the proceedings and evidence areeontalned fUlly and ~curately tn'the notes taltenby me on the,heart of the above eau~e,and that this copy is a correct trans'crlpt o"f the same OffLc:1a Theforeqoinq record of the proceedings'upon the ,bearlnq of the above ca~e is hereby approved and directed to be filed. 1. ,----- RCC-48 (2-69)'*JCOMMONWEALTHOFPENNSYLVANIAREQUESTFORLEGALACTIONDEPARTMENTOFREVENUE BUREAU OF COUNTY COLLECTIONS Bureau File No. 63..71-901 Mary Alice Sprao;,residing ot183 The Circle,Washington,Penna.15901 in Washington County,is the Executrix of property formerly owned by Joseph Spragg h d"d ~-24-71 in Washington County., w 0 Ie 0 The attorney for the estate is Fergus,Martin &Fergus whose address is 27 s.College St.Washington,Pennsylvania 15301 The above named Executrix is in violation of the provisions of the Inheritance and Estate tax laws of the Commonwealth of Pennsylvania in the following respect: 1 -KJ Failure to file an Inheritance Tax return on or before 5-24-72 2-D Failure to file a copy of the Federal Estate Tax return on or before 3-D Failure to file a copy of the Federal Final Letter. 4-D Failure to pay Pennsylvania Inheritance tax due in the amount of $before it became delinquent on I have made the following demands for compliance without results: Date of demand Name of person contacted Title Method of contact 4....9-75 Atty.Fergus &Martin Atty.10 day no~1ce reg.mail 4-18...75 Mary Alice Spragg Excr..10 day notice reg.mail 4-29-75 Atty.Fergus &Martin Atty.Rce-IIS reg.mail 4-29....75 Mary Alice Spragg Exr.Rcc-llB cert.mail A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy of this notice together with the certified mail return receipt is attached hereto. I recommend that the following legal action be taken to compel compliance: 1 - D A lien be filed with the local Prothonotary against real estate owned by the decedent. 2-!Kl A petition for citation be filed in the local court. 3-D A civil complaint be filed in the local lower court. Additional remarks: L~7S Q~g ttww-t-.n"Sf.SUPU JL. (Date)(Sign ture)(Title) \ \ \ IICOMMONWEALTHOFPENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY'COLLECTIONS REQUEST FOR LEGAL ACTION /"---------~\I.+- Bureau File No. 63-71-901 Mary Alice Spragg of property formerly owned byinWashington Co.No.38-203-7 ~~ I residing ot 1831 The Circle Washington,Penna.15301 Countylis the__....C-'·~'--L:X'---'-G~c.-'=--_ _J--=-o--=s:....::e::.op;:..:h:~_S""'p:-:r._a"""giiLg.iil.-I who died on 8__--=2::...4_-_7_1 in Washington County. \ The attorney for the estate is __F-"e:::.:r::..;g::Lu=s~,_M_=a::.:r::...t=i.::.::n:.__&_F_e=r....gul.=.:s=__whose addressis _ 27 S.College Street Washington,Penna.15301 The above named _--",CoL...!.X~f.---",C_-<<--is in violation of the provisions of the Inheritance and Estate tax laws of the Commonwealth of Pennsylvania in the following respect: 1 -g]Failure to file an Inheritance Tax return on or before -::<.5_-...,2~4,---_7:....2",--_ 2 -0 Failure to file a copy of the Federal Estate Tax return on or before _ 3 -0 Failure to file a copy of the Federal Final Letter.. 4 -0 Failure to pay Pennsylvania Inheritance tax due in the amount of $ _ on I have made the following demands for compliance without results: Date of demand Name of person contacted Title------ 1-29-76 Fe~~Martin _A_t.:::....t=..y"---__ 2-9-76 Mary Alice Spragg ---l.=J9-1~Fergus,Martin _A_t_t.:....yL..·_ 2-19-1.6-Mar~li ce.-,S=.,p~r",-a=g~g:l--_ before it became delinquent Method of contact 10 day notice __ 10 day notice RccOl18 reg.mail Rcc-l18 cert.mail A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy of this notice together with the certified mail return receipt is attached hereto. I recommend that the following legal action be taken to compel compliance: 1 -0 A Iien be filed with the local Prothonotary against real estate owned by the decedent. 2 -~A petition for citation be filed in the local court. 3 -D A civil complaint be filed in the local lower court. Additional remarks:.~payment on acct.was made on 1021-76 for $300.00.Letters were ta~en out <:m 1-2-7)The estimated real is No N f.:.the estimated pers is !O/oCQ.,.Q()The fide is still alive and living at the present address,....".__ ;}z~t Q ~ (Signature)(Title) 5/0- ~.TEl'hATIVE STATEMENT PENN~YB'iANIA TRANSFER INHERITANCE TAX J ...Date...••..d.L:::::~.:...J..1..:z?. TO --:E~=--?!4~.,f..:E~..----.._ _--_------.. ...:::::2L~~.......•~..,=.ffi!....~,.........•............................................1...........,.._.. ~~~~~··~··..ii.,··~?fif··7ZJ~~··:·.2···~ry·······ii ..7..L _ . Date,County3 'St e , Appraised File Z.:::..0.2..q..~..::7 '.I1e ,3..::2t.:::::2.Q I . Real Estate Personal Property Joint Accounts ................................................................................./!. Less Exemptions Less Debts and Administration Expenses . TAXABLE AMOUNT TAX on @ %.A \','.'-',"....... ~..\,..~0TAXon@c.;,%~~c ~;~~.::f:.L .. Amount Previously Paid ......................~••.•••!~.,~-~~•••.-,.. TAX BALANCE Interest from s...:..;,t.l..cf1.to /J~. .....Le %on ~.~.~::..?.z.. .--''o('YS~~9y,~..................~-~.,;. ..£~.q./.... BALANCE DUE COMMONWEALTH 3.!?9 e.~.. DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH. ·~e·P~~:~.K:~Reg'of~~~t for .. Co nweaIth of Pennsylvania. PAYABl.E TO: REGISTER OF WIl.l.S If 1 (, .,2.1 ~oo'O- f).~l''!; WASHINGTON COUNTY L&V/d.~A" COURT HOUSE f1' WASHINGTON,PENNSYl.VANIA /J /lictcI cS-O 01 Y;;<. ... ...-,;;.. ~../:1-' FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW HAROLD V.FERGUS EDWARD S.MARTIN HAROLD V.FERGUS,JR. SCOTT H.FERGUS 21'SOUTH COLLEGE STREET WASHlIofGTON,PENNSYLVANIA 15301 January 20,1976 412-226-1'030 412 -226-6420 Harvey Stuart,Agent Register of Wills Washington County Court House Washington,Pennsylvania 15301 .Re:Estate of Joseph Spragg,Deceased Dear Mr.Stuart: Enclosed find check drawn to your order as agent for the Common- wealth in the amount of $300 to be applied to the inheritance tax due in the Estate of Joseph Spragg,Deceased. Very truly yours, FERGUS,MARTIN and FERGUS ely Ene. RCC-33 (4-73)•....'" COMMONWEALTH OF PENNSYLVANIA DEP~RTMENT OF REVENUE t;JUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF _ IMPORTANT:This return must be completed in detail and filed in duplicate,with all attached,with the Register of Wills of the County where decedent re~ided;Return is due within nine months after date of death,unless an extension is granted by the Secretary of Re~enue,(Sectiop 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF THE ESTATE OF Late of __W_as_h_'_'n_g_t_o_n _ Decedent died } AFFIDAVIT OF _~JO~S~E'-.!....P.!..!..H-+W!..!,,~SP....!:R~A~GG~---=----=--::-=-:--==-=---=-____EXECUTOR (STATE FUI,.L NAME OF DECEDt;ONT) ADMINISTRATORCounty State of _....!P~e!!..!.n.!.!.n!.>is'.,J.y....!.l...!.v~a.!..!.n...!..:ia~..}ss: County of Washi ngton Mary Alice Spragg Executorl~X<dJlOOf -~~l.o-f!:..th~e~es~t~at-e~o~f~t~he~ab~o-v-e.-n-a-m-ed-de-c-e-d-en-t-b-e-in-g-d-u-'y-sw-o-r-n,-d-e-p-o-se----an-d-s-a-y--'---:---..:.----- August 24,19~{~estateleaving a last will,copy of.which is hereto attached,,} (MONTH)(DAY)(YEAR)Intestate Name and address of attorney or}Fergus,r4arti n &Fergus other authorized repres.entative to whom 27 S h 11 I . all correspondence should be mailed,out Co ege Street,Washi ngton,PA 15301 That as such Exec utrix deponent is familiar with the affairs of said estate and the property constituting (EX ECU TO R-ADMINIST RATO R) 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 IN WHICH DECEDENT RENTED A S....FE DEPOSIT BOX None THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules of this return, wi th the exception·of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein,It also sets forth the mortgage encumbrances upon each parcel 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.Italso sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons giving also separately the accrued interes t thereon,if any,down to the last interest day prilllT 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 indebtedness of the United States to the de'. cedent;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,pictures,books,works of art,househo(d furnitur~,horses;~\~i~iages,",.....'.,-.-,-,,.automobiles,boats,and any and all other personal chattels of whatsoever,kind or nature,left by decedent, together with the.fairly;estimated market value thereof;allborids and mortgages hel~1 by d~cedentand'of all claims due and owing decedent at the time of death,and all promissory notes or other instrumeilts .in writing for the payment of money of which,de~edentdied possessed,of whatsoever nature,with interest thereo'n,if any,giving the face value and estimated fair market value thereof,and if such estimated fair,market value be less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from life insurance policies carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;all and the corporate stocks and-dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's. death and other investment securities owned by the decedent at the time of death,with the ·market value there- of at such time, In the case of securities of close or family corporations,the values reported are as far as possible substantiat~d 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 uhe value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or b,usiness. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of tne agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,\or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each'transferee and all other facts of a pertinent nature regarding said transfers.In the case of 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.TherR is also set forth in said schedule a list of all property,real and personal,wit~its value,which pa~ses at decedent's death by virtue of the exercise by decedent,either individually,or~ointly with another,or any power of appoint- ment vested in decedent,either individually or jo~ntly,by the Will"deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe relationship of such issu~to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for Obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein, have been carried forward and properly registered in the SA~ary. Subscribed and sworn to before me this .i?i.~........[' ................;day of ~19.7..::z.. ...................~J!i./l..~.SUSlN~WAGNER,~ohrv Public W~hin9ton.Washington,County P•. MyCoinmissio!l Expires Aug.17,1981 NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. I , RC C-34 (4-73)CO.MMONWE:A~THOF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Property held by the decedent as tenant In common with another or other,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property held as joint tenants with right of surviorship or tenancy by -entireties should be reported on Schedule "E.") 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 form state nu,!,ber of a. cres;aJso statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. None (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3) DEPARTMENT VALUATION CAUTION (Do not write In this spoce) 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.f Rec-35 ',. 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.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. l. 2. 3. 4. ITEM List and describe fully 1967 Buick Sedan 1966 Chevo1et Truck 600 shares Washington Steel Common at 14 1/4 per share 196 shares AE Staley Manufacturi ng Co.at 28 1/2 per share *said shares have a trust imposed on the income for the life of Violet Patterson.The~ are being included in this estate at 100%of market value at date of death of the decedent. UNIT VALUE ESTIMATED MARKEr VALUE $1 ,550 750 8,550 5,586 DEPARTMENT VALUATION (Do not write in this space) Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X $16,436 .RCC-.36 I ,~.,. 'COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TR~NSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)no (2)Did decedent,within two years of death,transfer property from hi"oeif to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)_ (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _---- (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)_n_O ~ (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?_ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)_ (b)The right to designate the persons 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 was reserved in decedentaloneorothers---::_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)_n_o _ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)__n~O _ (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION None MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. RCC-38 •~~','I ;,.1.1'0 .. COMMDNWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE"E" JOINTLY OWNED PROPERTY INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but d9 not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acquisition,Name Address and Relationship of Co-Owners,and Place of Record of Instrument,where Real Estate. None Unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. V/l.lue of Value of Entire Decedent's Property Interest Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last page of this return. 'RCC:3?(12-63) COMMo,NW~A-I..TH OF PENNS\'yLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES ( h I RELATIONSHIPBENEFICIARIESANDADDRESSES(If step-children or SURVIVED DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise in estate)forth this fact.)OR NO BIRTH I . Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF Will Administration t No. P.Il"THE Year . (Executor-Administrator must complete "As Reported"column #1.) 0 ...,'"d ~'"t '"t CD CD0II)'"t e..'"::l '"'"'"0...,(t'::l '"d '"t e..'"tII)'"0><'"d '0II)CDC""'"t '"t (j)0 ~'0 I:%j CD'"t '"..........'<II).....CD Deceased Late of . County of Commonwealth of Pennsylvania REPORT AND APPRAISAL enc:~a::>::~ Wf;;f;;to< ?"'~~ c1~>:::::: ~~9>9>~~ ~......:m~'".~:w:m: Z-b")->0:......z'"::so m 0 ~ tl);'"::s CD"-":~tl)~.....:W o~:m ::+~ ~ ~~-0~-&.!'-G9 >'"tJ~..-..t"tt--:>'"t~2~::st"tc.. .' t:..~-, •f· TENTATIVE STATEMENT PENNSYLVANIA TRANSFER INHERITANCE TAX .Date·····~·~'t..·1Jf..z..7.···· TO•..J-,....~.,~.?k(~. ············&:fr····_=FT·7.I?~T*'..~,. ESTATE ....~~1LAt-d __DATE OFOF.....•......"(T ..T ttJ..,..•."-'OO DEATH.......g-:::..d.tJ.::....../.. Date .C?unty3 g _,Q 0 .3 -7 S:ate t:,3 -7/-r0 IAppraIsedFI1eFII . Real Estate Personal Property Joint Accounts .................................................................................................................................................................................................................... Less Exemptions Less Debts and Administration Expenses .. TAXABLE AMOUNT TAX on @ ?%. TAX on @ o/c ~~1..a...3...9:f!..:~. j Amount Previously Paid TAX BALANCE Interest from to .., ..................0/0 on . ................................................,•••,••••••t ............................................................ .. BALANCE DUE COMMONWEALTH ~~..9..t f ..~. DISCOUNT (5%)IF PAID WITHIN THREE MONTHS FROM DATE OF DEATH. PAYABLE TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON,PENNSYLVANIA G J~4q q J.4a..<~.;;;f..C:L{~.~.. Re'.of Wills and Agent for onwealth of Pennsylval~ia. f&:l ~63 7.0 .3 ~~---------~-~-~-~---.-orTIC[0'TM'STATEMENT OF DEBTS 'H''OM 0'. ......'}'p-/Pfj;,-... RrGIDTI.R 0"WILLI; AND DEDUCTIONS 0"COUNTY om '"'10 .....1'Vlf-7 ....NO ....G£NT 0'lHl COMMONWI;ALTH ({;;3-7/-90 I ~/-A /)/N /~:zf~/~,A.pl.Io,.,;",(Apt.,W (/ ESTATE.OF Joseph W.Spragg LAH 0,.Canton Townshio,washington County O"T£OF FILING APPAA1SJO:MENT DATE 0,.DEATH August 24,'971 , IO"TI:HO.0"!'lA"'E OF ~AYEE R£"'''RKS A040UH'"OUCH~" Mary Alice Spragg Widow -Family Exemption 1$1,500.01 9/15/7 William G.Neal Funeral 1,469~01 /9/9/71 Ferous.Martin &Feraus Attorney fees 750 .0' 19/9/71 Mary Alice Spragg Executrix Commission 750.or I 2'\.09/2/71 Reaister of Wills 9/8171 ~Ja~hi noton Countv Reoorts Advertisment 14.0~ 9/27/71 Register of Wills Short certificate 2~0~ 11/2/71 Register of Wills Short certificate 3 .0) 12/31/7 Observer-Reporter Advertisement 14 .(b ,11/5/71 Expense on sale of truck 22.5D, ~1)191.7f Reo;~te\,,·;7of Wi 11 <:,.,In 7/19/7 Pa.Department of Revenue 4.(0 7/19/7b PAA Services,Inc.1 a. 8/30/7~Register of Wills 18.0 : .. _. I ~ ~ I TOTAl ~4'~f\Q ~t'1 cOMMONW£A~VANIA ~}.., COUNTY OF ~eggI.HVlIST Cr:IlTIJrY.TH"T.TO THE aUT 0" ...,KNOWLEDGI:AND aD-IEP'.THE P"OIla:OOIHG la AJ"un AND PUIE arATntEHT 0"Da:-Ta.P'\INDlAL lXPE:Nau AND aP'INaa OP' AC-.oINIInRATION aUSMITTED TO THE InATE OF oseph W.Sp'ragg Da:&.ASED.Aa DEDUCTIONS rOil INH.IIITANCE TAX rU~E •. dLj'/V fL.a.l o.y~~,.,A~"::A"'I}~aua.CJ'laED a."OIlE ..I:THI. \'Lj ..~ \L!.I/J j).II );1../i/¥.h~An..J ~t1 .j' SU~.NJ.WAGNER."olary JuWic:--=>Washington,Wilshil'lgton,County P ~MyC "L 0111/11155101'1 Expires Aug.17,1981 I , '., .. > /~, ~ ---~ RCC-81 (6-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT Mary Alice Spragg (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritanc:;,TQX Division J In Re:Estate of J....::.o....:.s...:..:ep~h:..:.._W__=.____,.'SP:!::..:ragg=~_-_-___'"___.'_-__...._ ~W~a~sb~i~n~g~tO~D~County -File No._~'.:;.3-_71.:...-,.-.,;.90_i........__.......--. Dear Ms.Spragg: You are hereby noti fi ed th.l:!t the:---;;-;---;:o;-1'1_ogi=-_D_8_Ll__--_--'--'----- appraisement in the estate of \f_los..;...e~p!:_h_W....:..----'Sp~ragg~·~.~----~ has been fil.ed in the office of the Register of Wi lis of ]iaabing1;oll.. County on OQt.4,,19....zz..,Said appraisement reflects the following valuations:. Rea I Estate --::--:--::-.............._....., Persona I Property_---=1::...:6'-"''-'4~36.;::...::,..OO::...:·::......-,..;..".._ .Transfers --.:....,... JointIy Owned ~~_-..,.--.--__,,_------- Tota I --=1=--=6.L,...::.!436~:...::.._=_OO=____.__"._.. As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As to any tax that remains unpaid (Ifter nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)frpm date of dec;Jth, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is (Iggrieved by this notice lT1ay Qb1ject ther~to within sixty days (Ifter receipt of s(lid notice as provided by Section 1001 ofthe Inheritance and Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373.. Date .Oct.4,1977 .Signed~~a.a,114k<~ D.0.D.8-24-1971 Title ~4d~j$ " Note:This is not a bill. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Spragg (Last Name) Joseph (First Name) w. (Initial) DATE OF DEATH 8-24-1971 FILE NO.63-71-~1 REPORT OF INHERITANCE TAX APPRAISER Washington I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:__Oc_·_t_._4_,_19_7_7 _J)~~I~il fi(Wt~ INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which great r or lesser amount represents the sum allowed as a deduction. Dated:/tJ·-t -2 277 INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or VALUE AS REPORTED VALUE AS APPRAISED $$,---~--.:.---l'---16 4 •00 11,866.50 VALUE AS REAPPRAISED $-------+--- FOR USE OF REGISTER ONLY Tax on $------..,.-..",-.,-.--l~="""" Tax on $-----.L..<.,,J-J.<'-""-~=-""__f Tax on $----------1 - Tax on $----------If--- Tax on $----------4-- Exemptions========I==Total Estate --1-__ TOTAL TAX Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death COMPUTATION OF TAX $----------,.-+-~- $----.....,L-..:;...L.-=---+c....,I.~ • $--------'~-.-+-- $-------+--'-~ $------~-- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. :::::::::~t== TOTAL TAX BALANCE :~f- PAID $....JC BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $----.J AMOUNT OF ESTATE TAX ASSESSED $--~----lL- Estate tax paid $----IL- BALANCE DUE $---..JI_ Add interest at rate of 6%from ------I.to----- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments arc made to the above cumputation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration !No. IN THE Year MATTER OF THE APPRAISEMENT OF THE ESTATE OF ...J.c)fJ~Pll.~to ...~:r.~.. Deceased Late of ....Wasbing1;QJ1. County of ..Washington....... ... . ......... Commonwealth of Pennsylvania REPORT AND APPRAISAL ~I r RCC-2 (2-641...COMMONWEALTH OF PENNSYLVANIA DATE Oct.4.1977.,,DEPARTMENT OF ~EVElIIl!E RESIDENT INHERITANCE TAX Wa ... COUNTY ODBUREAUOFCOUNTYCOLLECTIONS HARRISBURG,PENNA,17127 APPRAISEMENT FILE NO.63.71.901 -Joseph W.Spragg Washingt8DWhereas,late of in the County of WashingtoD Commonwealth of Pennsylvania,having died on the 24th day of Aug.19 '7i~',seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; I Therefore,I,Dominic R.DeMaria ,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future Interest in this estate is transferred In possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDeaerlptlonofAssetValuesMadeforInheritanceTaxPurpoles Personal $16.436.00 See COpy of attached ap))r. .- ~ I ~ . ...r-~," ;,. ,.. "..'- praisement is made in con· 19~ Having been duly sworn acco~~to law,I do hereby certify that the formity with law on this ~day of ~'~~"'-":;~~~..--_ ~ Washington County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Joseph W.Spragg Deceased. Late of Washington Date of Death,Aug.24,1911 Oct.4,1977 Appraisemeflt Docket Vol.,3?/~(j.3'-Z Page,No.63-71-901 Filed in Register's Office, Amount of tax due,$_ DEPARTMENT OF REVENUE " Received, Examined and Approved,_ Wrote ab()'ltt Appraisement, Appeal j1'om Appraisement,_ Entered and charged,_ '-. .. •.._-'.'~"'...;._c,.c.....'.,,·.,,"-.;.,.,c._..~..~._c-'-""''''"'''"~-''''''':'''''''~-~·AP·P1TcA;fro~ri5R r~fifcbNSENT ±£.COMMONWEALTH OF PENH'iYLV4NI~; ..DEPARTMENT OF REVENUE '!TO TRANSFER SECURITIES .;....BUREAU OF COUNTY COLLECTIONS REGISTERED IN TH F.NAME OF A RESIDENT DECEDENT J DATE +y1arch 15.1979 ,on August 24.·1971 (Date of death) APPLICATION (MUST BE FILED IN TRIPLICATE) TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby made for censent to the transfcr of the following securities of a Pennsylvania Corporation or a National Banking Association located in Pennsylvania:.--'"'.:' (a)400 (b)Washington Steel Corporation'(c)__C_o_m_m_o_n _ (NOTE:In describing securities enter in (a),ab (Ye,either the number of shores of stock or the face amount of registered bonds,in (b),the name of the issuing company and in (c)the doss of stock or the stated inter~st rate and maturity date of registered bonds.),\ ISSUED ON See Reverse side,and having a.TOTAL MARKET VALUE OF S_5;...'!i:_IO_'0_,_0_0_._ (Date) ·as of the date of death of the decedent,Joseph W.Spragg ,.(Homo of Deced-;'nt) who was late of 1831 The Circle (Skeet and Humber) Washington (Post Office) Washington (County) Pennsylvania (State) The securities are registered as follows:J,;.,.._W...;.--::S~p;.;;;r_a..5g1.£g~-'--_ (Name 0'name.in which ce,tiflcates ore registered) ADM INISTRATOR)~__~M~a:::r:..ly~A;:.:l:=.ic.;:.;e:::.....::;S;;.&p;.;;r...;;;a;"l;lg~g--.-;.;..18.;..3.;..1;;......;T;..;h.;;.;e;;......;C;.;;i.;;.r_cE.;...~e..;:,--..;..W;...a;...s_h....;.in~giil..t_o_n.;..._P_A..;,._·_1_5_3_0__1_ EXECUTOR)(Name)(Address) NAME OF APPLICANT Harold V.Fergils.Jr. •.Attorney for the Estate of Joseph WSp:ag; COUNTY FILE NUMBER 38 -203 -7 ADDRESS OF APPLICANt ~7 .~r?l~g~o~~ll~§?¥k381 BUREAU FILE NUMBER 63-71-901 SIGNATURE OF APPLICANT~~~..:./-/.,.d.·~~w..c:::......,...__ NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THI~APPLICATION,IT W CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES'.is Maron DATE 1979 I hereby consent to the transfer of the above.securities now registered in the name of the aforesoid Decedent and waive the filing of a certificate certifying to the payment of the tron.sfer inheritance tax to which the property of said Decedent i$made subject pursuant to the provisions of the Act of June 20,1919,P.L.521, as amended and'the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions of the Act of April 9,1929,P.L.343. This Consent to Transfer the herein described property operates only in reference to the estate of the -above-named Decedent. ':./' .Signed for the Secretory of Revenue B .tk:::::::7 .&r-~y I ..J c-R.liaefio~ure)Waablngton ~'. (Tltlo)(County)../'.',,- Certificate No.No.of Issued Date Value as of Date of Shares Death C 25084 100 Nay.1,1967 $1,425.00 C033725 40 Nay.1,1967 $570.00 C033726 40 Nov.1,1967 $570.00 C037235 180 Jan.12,1968 $2,565.00 C040641 20 May 1,1968 $285.00 C041637 20 Apr.27,1970 $285.00 J IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. In the matter of :the Audit of Account filed in the Estate of Spra~~,Joseph W. Deceased )Date of death \No.1971-901 ( ) _______Term,19__.A.A. Docket2L~Q20 S --,-7__ TO THE AUDITING JUDGE: Enter my ·appearal\1ce for the CommonweaJ'th of PennsylV1ania,claiming tI'ansfer inheritance tax in tfue above estate,as follows: DR. To appraised Vialue of Estate:Realty . ..... . . . .__.....$ Personalty . . ......._.__. ....._.__.$_ AdditioI1!al Assets per Account,Subject 'to Tax ..__. $_ Addrtionall Assets per Audit,Subject to llax .._$_ GROSS VALUE ...$ _ CR. Debts <and Expenses per Account;see Note Addttiol1lal Debts and Expenses per Audit ) I ) $------- $------- $------ $------- $--------$---------------._--- $---- TOTAL DEDUCTIONS,$ NOTE:The fol:Iowing credits claimed in the Account are held not deductible ,a's against the tax: TAX PAID ON ACCOUNT CALCULATION Gross V.aIue . _ Less Deductions . Clear Value _. $------- $-------------- $------- $------ $------ $------- $ Total Tax ..__._...._ .__...... . .._________$._ Less amount previously p3Qd ...._.. . .__..__$ Balance ._.....__. ..__..__.._....._....... ...._.$ Intere5t__jTs.__mos-__days @ % .._$_ TOTAL TAX AND INTEREST DUE _.........__.._........__......_.__.__$_ No._________Term.19 __•A.A. ESTATE OF Deceased PRAECIPE FOR APPEARANCE FOR COMMONWEALTH OF PENNSYLVANIA ~5 OO/100·-..---..--......·-...----•.,..-~--.--..--------..-~ollars representing Pennsylvania Inheritance or Estate Tax due from the following estate: RECEIVED THREE HUNDRED AND Mary Alice Spragg From:iTT!.FERGUS +MARTIN &FERGUS Address 27 SOUTH COLLEGE STREET 2%Tax on $$----------lfioOl WASHINGTON PENNSYLVANIA 15 01 6%Tax on $On Account $'__-..6l24~S........9iL9iZ..-_1111 Name of Decedent ----.::!J~OS=E!:!.PH~!.!:_W~~.--=::S.=.P.::RA~~GO~'=---__---l Date of Payment __~J.!!!an~,~ua~...J_....!!21~J---J!1~9~'7!.C6!!....__---j $--~-----,I.I $--------1"1 %Tax on $$----------1mI Estate Tax,Act of May 7,1927 15%Tax on $_Date of Death 8-24-71FileNo.63-71-901 County __--::::W~l=S:::H=IN::.:;G:::..;T:!...:O::.::N:.:....__1 Remarks: lURI TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of----'-%from 5-24-72 to Date $,24!:1>LS.....9ou9L.__til $-----.aI.ID.e.I,....1t---llIIl 54.01 SEA L TOTAL AMOUNT PAID $==~3~OO~,.~OO~==I~ NOTE:This Triplicate Receipt to be retained lor aU'!8~.7 t"Received by I .Ut I ;<...f.. NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life '/(Si. tenant or tenant for years,as evidenced by this receipt,';t is underst90d that the Commonweolth sholkA./'. not be precluded or prevented from hereafter ossessing additional"inheritance tax at the de,ath ofthe ,/,,L ,7 /l..ll I ,--" life tenant or tenant for years whenever it appea'rs'that'such additional tax may be legally due and (nl), collectible for any reason whatsoever.I e /' ,..~--------......_-...~_~...c_~~__~_.__~~,_ 'J dollars $---------1" $__6-=-3=9::....:.=-8~::c::3'------__11J i $-------ul i I $,---lr1jI, $,--------- $-------- $_--:O..:::n=------Ac-=--=c'-=-o.=u=::n--=t_ $----111 %Tax on $$-----i~l'l Estate Tax,Act of I!' May 7,1927 $".1-------i=: $639.83 ~ 6%Tax on 2%Tax on 15%Tax on TOTAL TAX CREDIT Less five percentum of tax if paid within th ree months after date of death Plus interest at the rate of __%from _ to _\. . Date of DeathS.24..?1 Remarks: County __W_8_s'_h_l_n-=.9_t _on_·~ jmo RECEIVED Six Hundred TbirtJ Nine and 83/100........---....-.......-......_ Susan Spragg Mang1arelli representing Pennsylvania Inheritance or Estate Tax due from the following estate:From:.At.t':y..deJ:~lS~IaJct:.UuL~~;lUS---__,__------.::=~=~~=~=...:.:==~==--_,__---I! r••--':=.....~::;:....e;::.....#.....·d·;...::;:,......-e;t,....,::;;....:0:~n=;;$?1~l\fF(CC4(7/76)COMMONWEALTH·OF PENNSYLVANIA Ill!NO,G18499 DEPARTMENT OF REVENUE I;:OFFICIAL RECEIPT .·PENNSYLVANIA<INHERITANCE AND>ESTATE TAX llli======~=======================~~~ i=iHl,liiI~· i!l4[i~t!~,Address 27 s.ColI e Street,*,l!tiiU Wash1ngton,Penna.15301 I~iI.~F;I,No.63-71-901 II Date of Payment september 28t 19771~.i:!I.~Nome of Decedent _J=--=O:!S=~~:":""':'----=:===:.R:---j TOTAL AMOUNT PAIDSEAL NOTE:This Triplicate Receipt to be retained for a8..120~7.... ,Received by -+---T-;~q".........~~"'--_,2'>~.4,o.L..4"J...L..!,-,..'~..<----.11!! NOTE:In accepting the transfer inherita0ce tax an future estatestprior to the death of the life tenant or tenant for yems,as evidenced by this Ic,eipt,~it.iS und¢rstoo'd that the Commonwealth shall' not be precluded or prevented from hereafter assessing Qdllitioncil inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and----t~~~~A:;;~~~'--/-.-~<t::L.¥--<~~~~-r- collectible for any reason whatsoever. 1I~I!II~ll ...._---_-.._.-_------_-.._-_....__-.._--~--_-.._-~~-~~------------------