HomeMy WebLinkAboutOC1971-0943 - ESTATE OF HEWITTW---7/-7~..,._~
1\ffi~uutt (@f 1fxrrutnr (@r l\~mtut!Itrutrir
~tttte of 'euusyluuttia }
Cltouuty of 1It\Ias4iugtou ss:
Personally before me,the undersigned authority,a No.tar-.y F.ubl.i-e in and for said
County and State,appeared~A'RL._:w.f.._REW1T_'X..».nd..ROBERT..M.•...HEWIT.T ..who,being duly
sworn according to law,deposes and says that he is the eX'ecutor or administrator of the es-
tate of ~~~~!'.•••m~:.wl~~,___deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of .Eth~_l_..LA_..H.eHi.tt....,
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 Executors ~I
d
sfworAnUagndUsSUtbSCribed belf90T7e2me this ....1..2.th.........}..d?~...9v.t).J~....
. a 0 ,,'...........Executor-~~
Notary pub'i'ic'~"'"as~~~""pa':""~~f'/V~
My Com.expires Apr.12,1975.ADDITIONAL INSTRUCTIONS .
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 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 .
3Juueutot1J aUll .Appraisemeut of the goods and chattels,rights and credits which
were of .~.tp..~.:J....L H~.w.1.t.t late of D.onegal Townsh.1p .
Washington County,Pa.,taken and made in conformity with the above affidavit.
j
350 00
552 50
10,000 00
DOLLARS
PERSONALTY:
Household Furnishings
1948 Pontiac (sold to Bob Hewitt)
BANK ACCOUNTS:
No.20140193 in name of Ethel L.Hewitt,simplifie(
savings,Mellon National Bank,Claysville,Pa.7,010 29
No.3570535 in name of Ethel L.Hewitt,checking
account,Mellon National Bank,Claysville,Pa.405 96
Savings Certificate No.E30362,in name of Ethel
L.Hewitt,Mellon National Bank,Claysville,Pa.
CENTS
REAL ESTATE:
Less Paul Hewitt's
share
LIVESTOCK:(Undivided 1/2 interest)
14 steers @ 180.00 =2520.00
10 Cows @ 180.00 =1800.00
8 Ca1ves@ 100.00 =800.00
11 Heifers @125.00 =1375.00
6495.00
3247.50 ..
Farm equipment
Total Personalty
3,247 50
500 00
Home Farm -247.66 A.+in Donegal Twp.,Wash.Co.P!:'A.9,200 00
Woodburn Farm -65 A.+in Donegal TWP.,wash.co.pa.l 6.500 00
Total Real Estate 1~5,700 00
Total Gross Es.tate ~'77,766 25
j
~.
"1'l...~~
......;:.......:
~'";:....
"":l (;)~::t:~
t%i l:l
t%i lt~~~":l-
"":l ~J..
t%i <:;.
~~'";::.........\0
,,'
,.
•
-'
Total Personalty
REAL ESTATE:
'f
22,066.25
ALL those two certain tracts of land
situate in Donegal Township,Washington County,Penn-
sylvania,bounded and described as follows:
FIRST:BEGINNING at a sta'ke,near an Iron-
wood,thence by land of Will~am Sawhill North 81°East
85 rods to a white oak;thence by same North 50 1/40
East 50.3 rods to a White Oak root;thence by same
and land of John Grimes North 80 1/2 0 East 41.8
perches to a stake at the fork of the roads;thence
South 13 1/20 East 31.1 rods to a Walnut,formerly a
Spanish Oak;thence by land formerly of J.R.
McLain and D.M.Campsey,South 12 3/4°West 71.3
rods to a post;thence by land of John Slemmons South
88 1/4 0 West 126 rods to a stake;thence by land
formerly of W.J.E.McLain,.deceased,North 13°West
15.2 rods to a hickory stump;thence North 35 1/2 0
West 44.7 rods to the place of beginning.Containing
68 Acres and 122 Perches,more or less.
EXCEPTING AND RESERVING all the coal of the
Pittsburgh or River Vein underlying said tract of
land,together with mining rights,privileges,
waivers,etc.,as reserved and set forth in deed of
John Cunningham to W.J.E.McLain,dated April 18,
1923,and of record in the Recorder's Office of
Washington County,Pennsylvania,in Deed Book 508,
at page 355.
,EXCEPTING AND RESERVING from and out of the
above described tract of ground all that certain
1.59582 Acre parcel,which was conveyed to Douglas
R.Hewitt and Ann L.Hewitt,his wife,by deed of
Ethel L.Hewitt,widow,dated September 30,1966,
of record in the Recorder's Office of Washington
County in Deed Book 1247,page 10.,
BEING that parcel designated as "THIRD"in
the deed of Anna M.McLain,widow,to A.Mason
Hewitt and Ethel L.Hewitt,his wife,dated December
20,1939,of tecord in the Recorder's Office afore-
said in Deed Book 632,page 485.See also deed of
Paul L.Hewitt,et ux.to A.Mason Hewitt and
Ethel L.HeWitt,his wife,dated November 25,1955,
of record in Deed Book 947,page 651.
No improvements.
SECOND:BEGINNING at a Beech,corner to land
late of John Cunningham and land of Margaret Miller,
thence by said Cunningham land South 50 1/40 East
83.4 rods to a stake;thence by-same South 75°East
21.1 rods to an apple tree;thence by same North
86 1/40 East 46 rods to a stake;thence by same North
69 1/20 East 20.88 rods to a post;thence by la~d of
Riley Linville South 120 East 98.2 rods to a stone;
thence by same South 46 3/4 0 East 58 rods to a point
in the road;thence by land of C.L.Miller South '
28'3/4 0 West 51.8 rods to a stake;thence by same
South 50 3/4 0 West 84.4 rods to a stake;thence by
•
,0 II '
Total personalty /22,066.25
land of H.O.Campsey North 6°West 72.3 rods to a
fallen Gum;thence by same South 86°West 115 rods
to a pin;thence by land of J.E.Cunningham
North 36°West 42.2 rods to a stake;thence by same
North 16 1/4°West 60.5 rods;thence by land of
Wm.Burig North 79 1/2°East 3.6 rods;thence by
same North 9°Wes t 8.3 rods;~fhence by same North
26°West 30.4 rods;vthence by same North 16 ,1/4°
West 38.2 rods to a stake;thence by land of
Margaret Miller North 49 1/40 East 72 rods to a
stake;thence by same North 53 3/4 0 East 6.1 rods
to a Beech,the place of beginning.Containing
250.55 Acres.
EXCEPTING AND RESERVING all the coal of
the Pittsburgh or River Vein in and underlying said
tract of land,together with mining rights,privi-
leges,etc.,as containing in deed of John Cunning-
ham to W.H.B.Bulger,Trustee,dated November 21,
1901,and of record in the Recorder's Office of
Washington County,Pennsylvania,in Deed Book 230,
at page 177.
UNDER AND SUBJECT to whatever leases for
oil and gas or rights of way fbr telegraph,tel~
phone or pipe lines may now be in force affecting
any of the tracts of land hereby conveyed.
EXCEPTING AND RESERVING tract containing
1.173 Acres,which was conveyed to Paul L.Hewitt
and Jean F.Hewitt,his wife,by deed of A.Mason
Hewitt and Ethel L.Hewitt,his wife,dated
September 10,1962,recorded October 15,1962,in
Deed Book 1139,page 189.
EXCEPTING AND RESERVING tract containing
1.167 Acres,which was conveyed to W.Randy
Hewitt and Sandra L.Hewitt,his wife,by deed
of A.Mason Hewitt and Ethel L.Hewitt,his wife,
dared August 25,1962,recorded in Deed Book 1136,
page 196.
EXCEPTING AND RESERVING parcel containing
0.54',Acres,which was conveyed to Robert B.McVay,
Jr.,et UX.,by deed of A.Mason Hewitt and Ethel
L.Hewitt,his wife,dated November 22,1954,
recorded in Deed Book 914,page 492.
BEING that parcel designated'as "FIFTH"
in the deed of Anna M.McLain,widow,to A.Mason
Hewitt and Ethel L.Hewitt,his wife,dated December
20,1939,of record in the Recorder's Office afore-
said in Deed Book 632,page 485.See also deed
of Paul L.Hewitt,et ux.to A.Mason Hewitt and
Ethel L.Hewitt,his wife,dated November 25,1955,
and of record in Deed Book 947,page 651.
Upon the above described premises is erect-
ed a frame farm dwelling with barn and outbuildings,
Total Real Estate,
,.
J.C.IVicCLEERY.REALTOR
APPRAISALS •SALES
MANAGEMENT
28 COURT SQUARE ARCP.DE
WASHINGTON.PENNSYLVANIA 15301
PHONE:225·7728
May 30,1972
.J
Mr.John J.Hughes,Esquire
Main.Street
Claysville,Pennsylvania 15323
.:..,..
'R e:Ethe1 L.He wi t t Estate
R.D.#2 -Doneg~l lwp.
.C1aysvill e,Pen nsyl van i a,.c
..Dear Mr.Hughes:
.,
In accordance with you~re~u~st I have made an appraf~al of.the above
.captioned property.
The purpose of the appraisal was to estimate the Market Vai~e ·of the
property as of S~ptember·4t1971.
I have inspected .·the prope'rty and have made a thJrough investigation
and analysis of all m"atters affecting the value ..As a result,I
would estimate the Market Value to be as follows:
...:
DEPRECIATED VALUE OF DWELLING
DEPRECIATION VALUE OF OUT"BUILDINGS .
247 ..66 acres @ $150.00 per acre (ro~nded)
TOTAL FOR MAIN FARM
65 acres @ $100.00 per acre
$8,000.00
4,000.00
-37,200.00
$49,200.00
$6,500.00
Market Value is.defined as,liThe priee a willing,well inf.ormed buyer
acting without duress or necessity,will pay a willing,'well informed
seller acti ng \vi thout duress or necessi ty.II
JC~1/nj
.~~Respectfully submi tted,
~"\..--....\(J .
;;~C.
..
..
-p:-cL;L//
63-71-943
INVENTORY AND APPRAISEMENT
IN THE
ESTATE OF
ETHEL L.HEWITT aka
ETHEL LOU HEWITT,
DECEASED •
Jo-o
INV.DKT.t:J PAGE "Vd "09 NOl'0)WliilSVM
Slll·"\::l 0 H31Sl~3~
ON!Hyj'~113SSn~
BOPil ~iV {;['-]\1f!0 ."~I,U.
JJ /".g7eP~1 ,j~~I".,;ly~.".1j3 --"-.,
8
1:I
,----'
Q!nmmnuUlra1t~nf JrUU5YIUaUia.}lIa5~iugtnu mnnuty,55.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
j
on the 17th.day of September A.D.19 71 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in ~he Commonwealth of Pennsylvania,
the last Will and Testament of
""Ethel L.Hewitt aka Ethel Lou Hewitt
late of Donegal Township in the County aforesaid,deceasea:-
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Paul W.Hewitt and Robert M.Hewitt
the Ex~cutor S in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Marino
grant these LETTERS TESTAMENTARY,unto the said
Paul W.Hewitt and Robert M.Hewitt
,Register as aforesaid,do
committing unto them the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring them
to exhibit a true and perfect inventory thereof into the Register's Offioe,at Wa'shington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this 17th.
day of September in the year of our Lord one thousand
nine hundred and
"
seventy-one
,.
t:r:I t:r:It-3 t-3gj~~
t"-l t"-l ~.....
t"-l t"-l .....til)0 ~c::l~~
.~111
t
CJ)Gli~-I~iH »~
H it-3 -I ts1
N t-3 !t-3
111 .....
t-3 0 ~
i~"11 a~
Pl =.....
~~=
..
-
!..,ErHEL L.HEWITT,restd1ng in Donegal Township,Wash~ngton County,
PeImsylvani a,bei ng of sound mind,memory and understanding,do make,publish....
and declare the follow~ng as and for my Last Will and Testament,hereby revoking
and making null and vo~d any wlll,Wills or testamentary writings by me at any
time heretofore made.
FIRST:1.direct that my Executors,here5nafter named,pay all of my
just debts and funeral expenses as soon as conveniently may be done after my
decease.
SECOND:1.hereby give and bequeath all farm mach-inery and equipment
remaining on the home farm;to my two sons,PAUL W.HE'ttI-TT and ROBERT M.HEWLTT,
share and share alike.
TI1l.RD:I ghe,devise and bequeath the res~due of my estate,real,
ersonal or mixed of whatever k5nd and wheresoever s5tuate to'my fol1ow~ng named
children,share and share al~ke:
).1I.II
.i
FOURTH:I authorize and empower my Executors hereinafter named to
PAUL ",I.HEWITT
ROBERT M.HEWITT
M[LDRED SHtAGG
NA OM[M[LLm
MARY HAMI1ETT
Son
Son
Daughter
Daughter
Daughter 1
f.;
I't,
..••l.':'r.
sell and convey at private sale all real estate remain:ing ~n iny estate at the t~JOO
of my death,and do further direct that no publi c sale of my personal property
~.
be held but authorize my Executors to make an equal dlstr~but:ion of my household
furni shi ngs among my chi Idr'3n.Should any of my children wi sh to purchase the
home farm they are to have a one year opti on to purchase at the appra5sed
valuation as finally approved by the Commonwealth of Pennsylvania.
~l'1'!f~:I nominate,constitute and appoint my two sons,PAUL W.
HEWITT and ROBERT M.H&IT.TT,Co-executors of this my Last W~ll and Testament and
direct that they shall not be required to give bond for the fa~thful performance of
heir dut5es jn any jurisdiction.
In WItness Whereof,I have hereuntose'\j my hand and seal'this,
_1....9__day of _""I"d:4-..I.t.1-r::.s.k:...,j,·nu./k..:.l:;".--'1966.
12 4t.u~;W(SEA1)1
.~~~::~g:~:::,:_~:,::~::~:::,:::~::,:~:~~:~,:,..l.-_i
as and for the Last lUll and Testament of the above named Testatrix in her presence,
who,in her presence,at her'request,and in the presence of each other,have
hereunto set our hands as attesting witnesses.
8tLCm~z!U
n~4JYJ2
-2-
I.
rI,I
III
j,
!
f.
f!f
f1-rI!
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named AccountantS being duly sworn according to lawl deposES and sayS that the above account
as sta'ted is tr~e and correct as tb.~y verily believe.
--"................19.79....
"""-'''t.-'''1;..-<....'''Lt.____.
-
Sworn and subscribed be'fore me this 9..~.
/l
Notary jJubiic,Claysville.Washilllton co.
My CO:1,1·•..i;n Expires September 6.1976
Washington Countyl ss:I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribe~by Statute and RUI~ofCourtl I evidence by proofs
thereof flied to No ~..3 7~..
Witness my hand and official seal thiS ~__.
day of ~--..----19.2..£".
........~.--~....v
Register of Wills 'rl7
ciZ
...".~
~~.......,:~...,
0 1-0 ~~;:l 0 ~...,+i 0 ...,
=\~!0 ~
";:l ~0 ::l.0 0)0 ~t)4l ,,.<:l ....t)
cd ,t).a N ...,0 t)
"<11 0.0 <11..,,:"'\
...,.!<i
S ~l7Ji ~L,1-0 hi-'I L L~~"C 0)0~i t-O)6 ...--:td.~f ...,~Oi ~E-t!d..pi 0).9r;:,rJl ~E-t E-l.i ~::Ii 'r JM~I"fill 47 0)t)1-00r-1!'J 9 1-0 iE 0E-l Hi ()i :Gt 'I »....,N
.pi 0 ...,,fi1 ~~:cd!G):...,<11Eo<rxli ~i .p:~l =~
<11 ::l fi1
Eo<rxl ::r:::..-4:orl::~i 0 CVj::r:::lAi ~1 <:)"CrnRUS~:I t H;\RlNO '"~fi1 pi ::G)i .,j ~~
-Oi to:::r::i .pi :\\1 nEG!S1i'...J =1-0 ~..:l ~l ~i .pi if!WillS .~:a l:i 0)""I ...,
cd!.:il ~...,.9 rJl
ra rai ~~,VASHIN ?:.'J GO."PA,.~...,'biJ
.pi 0 ~0)Q)i ...,0)S ~"-lJ::lJ:::0'):3l ::r::!~,.<:l .=...,
E-t E-t i ~i 0 ...
~~=rxl Ptll orli cd!e:0 ~'"Ii.\Pot!~I "C~1-0
<11 0 ~,!,..,...
.,-..,t '"•--r•
C 3 -7/j
~
'I,
",,'..,'\,..)",v',,.
'J c-._f.,
'\~
\'v,..
'..0 ...,•
~----;.
.r:'
~
~.~
~
The Court is respectfu II y requested to determine
proper distributionAn this estO'te.
..•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
RE:ESTATE OF
ETHEL L.HEWITT a/k/a
ETHEL LOU HEWITT,
DECEASED.
~
)No.63-71-943(
)
(
FIRST ~....FI....N;,;;;;AL...ACCOUNT
First and Final Account of PAULW.HEWITT and ROBERT M.
HEWITT,Executors of the Last Will and Testament of Ethel L.
Hewitt a/k/a Ethel Lou Hewitt,late of Donegal Tswnship,Washington
County,Pennsylvania.
Acoountants are charged as follows:
To Inventory and Appraisement filed:
Real Estate
Personal Property
$55,700.00
22,066.2$
To Gain over Inventory and Appraisement:
Interest on Savings Certificate
Washington Oil -Columbia Gas Rental
Tenant House rental
Gain on sale of livestock
Interest on Savings Account
Damages for pipe line
Gain on Sale of 65 Acres (Woodburn Tract)to
Paul Hewitt et ux.by agreement dated
Gain on sale of HomeeFar.m
GROSS ESTATE:
Accountants claims following credits:
1.(10--71)Claysville Cemetery Association -
Opening and Closiog grave
2.(10-5 -71)Ferrell Funeral Home -Funeral Expense
3.(10-19-71)Curtis Pharmacy -Medicine
SUb-Total:
1,644.44
1,346.50
380.00
109.05
493.06
125.00
5,500.00
15,800.00
$103,164.30
85.00
1,514.00
24.80
1,623.80
Balance brought forward:
·".
1,623.80
4.(10-19-71)
5.(11-1 -71)
6.(11-1 -71)
7.(11-1 -71)
8.(11-22.--71)
9.(6-1 -72)
10.(6-3 -72)
11.(6-21';'72)
12.(7-8-72)
13.(7-12-72)
14.(7-12-72)
15.(8-12-72)
16.(10-25-72)
17.(8-21-72)
18.
19.(2-2-73)
20.(3-16-73)
21.(4-J.4.-73)
22.(4-12-73)
23.(4-12-73,)
24.(6-27-73)
25.(7-12-73)
26.(7-12-73)
27.(8-22-73)
28.(9-24-73;)
29.(10-27-73)
30.(10-29-73)
Annex Pharm~cy -Medicine 7.85
Merrell W.Large -Minister Sit Funeral 10.00
Visiting Nurse Association -Last illness 4.75
Gaydos Monuments Company -grave marken 18.00
Russell Marino,Agent -On Account Pa.
Transfer Inheritance Tax 1,500.00
MaJ.colmE.Morgan,Co.Treas,.-1972
County Tax on real estate 93.63
Internal Revenue Service -Fed.Est.Tax.820.80
~est Penn Power Company -Electric bill 10.16
Pittsburgh Press Company -Advertising far.m 14.00
Barbara M.Laird,Collector -1972 Road Tax 40.24
Barbara M.Laird,Collector -1972 School
Tax 321.93
J.C.McCleery -Real Estate appraisal 50.00
west Penn Power -Electric bill 8.66
Russell Marino,Reg.-On Account paYment
of Pa.Tnansfer Inheritance Tax 1,000.00
Mildred Spragg -Nursing care during
last illness 300.00
West Penn Power Company -Electric bill 11.67
West Penn Power Company -Electric bill 12.25
West Penn Power Company -Electric bill 5.54
Pa.Dept.of Revenue -1972 Income T~
Estate 23.95
Internal Revenue Service -1972 Income Tax
Estate 61.76
...~
,)1.--..·(-11-27--73 }'-West Penn Power Company -Electric bill 5.61C\
Sub-Total:6,530.11
Balance brought forward:
32.(12-~-73)West Penn Power Company -Electric bill
33.(2-21-74)West Penn Power Company -Electric bill
34.(3-27-74)West Penn Power Company -Electric bill
35.(3-27-74)Pa.Dept.of Revenue -1973 Incame Tax
36.(3-26-74)Dept.of Treas.-1973 Income Tax (Fed.)
37.(4-22-74)Washington County Treas.-.1974 County Tax
38.(5-23-74)West Penn Power Company -Electric b~ll
~o.oo
8.12
650.00
362.17
12.57
5.83
15.31
150.00
6,530.11
5.83
6.54
4.31
27.34
83.29
98.82
Credit to stamps on Home Farm deed to Villareal
J.C.McCleery et ale -Real Estate Broker's
commission on sale of Home Farm.
William F.Comas -Pump repair on farm
Credit for State and Local Realty Transfer Tax on
deed to Paul Hewitt of Woodburn Farm
6-28-74 West Penn Power Company -Electric bill
Barbara Laird,Tax Collector -1974 School and 1974
Township Tax (7-3-74)
9-9-74 West Penn Power Company -Electric bill
9-25-74 West Penn Power Company -Electric bill
9-25-74 Sprowls Hardware -Farm Supplies
39.
40.
45.
46.
47.
49.John J.Hughes,Attorney -Attorney for accountants
48.John J.Hughes,Attorney,for advances:
(a)R.Marino,Reg.-Letters &S.C.
(b)Claysville Recorder -Adv.letters
(c)Washington County Reports -Adv.letters
(d)R.Marino,Register -Filing Inventory
and Appraisement
21.5012.00
14.00
13.00 60.50
5,874.00
50.Robert M.Hewitt,Exec.tor -Accountant's compensation 2,576.50
51.Paul W.Hewitt,Executor -Accountant's compensation 2,576.50
52.Russell Marino,Register -Filing fee on First and
Final Account 150.00
Total Credi ts:
R E CAP I T U L A T ION--------------
GROSS ESTATE:
LESS CREDITS:
BALANCE FOR DISTRIBUTION:
103,164.30
_24,842.70
78,321.60
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 officiaa 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:
Estate Notices
The Register of WHIs 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.
•• •••• •••••• • •• ••
HEWITT,ETHEL L.,a/k/a ETHELLOUHEWITT,Dec'd.
Late of Donegal Township,Washing-ton County,Penna.
Executors:PaUl W.Hewitt and
Robert.M.J;Iewitt,R.D.#2,Clays-ville,.Pa.15323
Attorney:John J.J;Iughes,Claysville,Pa.
·s.ep.:te.mb.e..r:.3.Q.~1..9.7...l .
· ·..Q-e·t-eaef'·7..;l.4..; 1..97..1 ..
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the
~g=~miliW>ffid,~t~ro:~:.~/~
Sworn to and subscribed before ~"__.."__~tJ:::::iy m•.•••-.-Q.7i~.~r:.....,lLE:.....Ur···~·~~--
JOSEPHINE T.SCIAMANNA
Notary Public,Washington,Washington Co.
~...~'My··Cl?JUm!~~iQ.ll~E1Dj~.J~IYib~1A~i,.'~~>;~fid~~.~"f~.<~.i/~.·A,;..••;.{iJ.,'..~~.'<..'4L:Wri:~~o~....;~':~~~~::~;(~__~..·~I~!li~i~~~~~·.,
17-3t
I'
EXEC~TORS:--"NOTI~E -:
Estate of Ethel -L.Hewitt
aa/k/Ethel Lou Hewitt deceased
late of;Donegal Township..Wash
t ington County,Pennsyivania>'-~i
-1 Letters Testamentary upon the'~above estate having~been granted,_
•to,the undersigned,notice is I
/hereby given to those indebted,
I tbereto to makeirnmediatc pay.'
ment and to those having claim~itordemandsto,present them fori
;settlement.
,Paul W.Hewitt and
Robert M.,Hewitt,
Executors
Claysville,Pa.15323
',John ,J.Hughes,
Attorney
.Claysville:Pa:
The Claysville Recorde.r
Claysville,Pennsylvania
PROOF OF PUBLICATION
In qompliance with the Newspaper Advertisdng Act of May 16,1929,
P.L.1784,P,a.ragraph 3,Sub-paragraph,2/).commonw~,alth0 Penns~lv!l'n:i1iI,~tlOf Washington,SS:
PerSionally pea.red~b~;;;;:J7~~JPt~'QliC in and ~or said c~unty
and state --r;vP-~__'l""":'J'ing_d9JY .,p
according to la~e~~d says that he is the ;y"~~
af the CLay,sville R.~cordel',and its agent in this behalf;that the above
named perron is the pUiblli'her of The Claysville Recorder,established
June 15,1888,weekly new~p'aper of general circulation,printed and pub-
lished and having its pla,ce of busiiness aJj;Claysville,W~I\s:hing'ton County,PenIlJS,~van:ia,where it hIllS been establiisihed and published continuously
for more than six months prior to the publioation of the notice hereto
a.ttached;that the printed notice or ad~ertisement hereto attaclled is acopyofanofficialadvertisement,official notice,legal notLce or legal adver-
tisement e~aotly a-s pr:inted or published in The ClaYl'lwlle Recorder in its
J
/
.('",/
.:'~.
..----------------
III
IN THE'COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI 1\
ORPHANS'COURT DIVISION
All bills have been paid.All parties have received
necessary papers,the appearance and signe~Petition.
IN RE:)
.)
ESTATE OF )
)
ETHEL L.HEWITT,a/k/a )No.63-71-943
)
ETHEL LOU HEWITT,)
.)
Deceased.)
March 17,1975.
The estate of Ethel L.Hewitt.Mr.
If Your Honor please,I have all the .~
JOHN J.HUGHES,ESQ.,of Claysville,
Pa.,repr~senting the Accountant .
THE HONORABLE PAUL A.SI~1MONS,Judge
of the said Court.
HEARING ON AUDIT
MR.HUGHES:
Hughes.
THE COURT:
TIME:
APPEARANCES:
BEFORE:
:!:z0(>..J~IIIZZIIIII.
i0...e>z
:rIII0(~
t-"u
ir...III
C
..J.~
U
0:J.,
:tI-"N
!Iin:III...n:,0II.
IIIn:....n:
:J0U
..J
0(
uii:...
0
.
'.
.,
notice.
THE COURT:
MR.HUGHES:
Do you have a~y complications?
No complications,Your Honor.The
balance for distribution will be in cash,with the
.,,,
".~,l
'\.'..,
,.
except,.ion of some hc;>useh61d furnishings.And I have
~,'~4 ).'"IIio '".'~.'~jI ~II ~....6 ..f
't ...~.'_,signed,~lec:.~~'o:p\wh~ch I.'ram,go,i;ng';t'o file along with
~.'-\~_J-;~.
~,....
2
my Petition.Just one other matter.One piece of real
estate has been sold to one of the heirs who IS also one
of the two executors.Now I have a copy of the Deed in
which we ask all the other heirs to join,giving their
Ie consent that he and his wife be able to purchase this
real estate.
distributive share.
balance in cash,with the exception of these elections.
is anything for the Cour~to do except to award the
an unpaid balance which he intends to payout of his
Yes.
Yes,Your Honor.I don't believe there
So there is no problem at all.In
Yes.
That is the grantee of that Deed.
They have done that.There remains
Have they done that?
MR.HUGHES:
MR.HUGHES:
other words,once this Deed IS filed,all of the intere ted
persons will have consented to this sale,is that corre t?
THE COURT:
THE COURT:
MR.HUGHES:
MR.HUGHES:
~-THE'COURT:,~Actuallj,the property was ~old by Dee~
•j ...••/".J I .."r-,;:/'~i~'the .~ouf~e.(~flthe administra:.tion/·t'
.h....it-.~'l','....~.~\..I '''''''l ....~....."t~...If t r .t...........·~,•••_~y.,.#1
_..'••,j 1P •r -~r40 -rJII-'
THE COURT:
~:!:.z~>.J>-UI
Z
Z
\&III.
i0I-0Z
:z:
UI~
==
.:u
ii:I-UI
C...
~
U0:J.,
:tl-I'til
iii0:\&II-0:0no\&I0:
I-0:
:J
0
U
.J«
U ,
ii:Lr.,:.-.<0,j
THE COURT:~./....•.Woplq.../Ou announce the estate,pleas~,
•I ,-"J''j:"f t·. ,
.•'t ':11'"....'.-lI'.,'"of Ethel L.'HeWItt?
~~'~"')of''~.-tf!o'.~...~.
MR.ZERMANI:'"f 'I t ,"i ',lour.Honor,I received no response.
(Court Crier)THE COURT:Is anybody in the Courtroom other
than Mr.Hughes interested in the estate of Ethel L.
Hewitt?
(NO RESPONSE ).
------------,,.-----------------------------
3
,
,/
c'
"';:MR.HUGHES:I might add that four of the distribute~s,
are her.e .:in'~Coutt.
THE COURT:·We will ask them if they have any problpm.
Do we have anybody in the Courtroom other than Mr.
't•Hughes interested in the estate of Ethel L.Hewitt?
All of you come up here,.please.We will know you
are all here.What is your name?
MR.HEWITT:
MRS.MILLER:
~z<~>-~MRS.SPRAGG:zIIIII.i THE COURT:
ol-e>z
xIII<~
Mildted Spragg.
Wha t is your name?-
Naomi Miller.
Paul W.Hewitt.
of Ethel L.Hewitt.
MRS.SPRAGG:
~,THE COURT:
0:I-III
a
oJ<
~a
:J..,
J:THE COURT:l-I'N
You folks are all heits under the estatb
Yes.
Starting with y~u,Ma'am,are you satified
of curiosity.
with everything?
MRS.SPRAGG:Mildred Sp:r:agg.
Your name again for the.record?
Yes.I just came as a spectator,out
~!
;/'~t~~
"1'...'}.'
THE COURT:
THE COURT:
t'•.I'MRS.SPRAGG:tl
-ui0:III
It MRS ~SPRAGG:oII.
III
0:
I-0:
:JoU
oJ<u
ii:u.o
,~.You Rre ,satisfied with everything.\-..o.1 ·:l
I am.
THE COURT:
MRS.MILLER:
THE COURT:
MRS.MILLER:
t!l'
/1 f ..../~~.
It·,"""I..,._.
Again,for the record,your name?!:...
~rJ~'Naomi Miller.I have no abjection.,
THE COURT:Your name,sir?
MR.HEWITT:Paul Hewitt.
4
),
/
THE COURT:And you are satisfied,are you,Mr.
I •Hewitt?
"MR.'••HEWITT:Yes.
The audit of this estate is ordered closed.
~MR.HUGHES:Your Honor,I have attached here a
z~copy of the Federal Estate T~x.Return,along with a clos'ng>-III
Z~letter.
0.
I•THE COURT:Everybody is satisfied.That's good.
(AUDIT ~LOSED )
Everything is in order.
..'
g THE COURT:l-I:)
Z
:tIII •
t 4(,.~1;..~'.'..~.1::,~....~}.~j~./~,1'..,
~~I ~-"~,i-.....'""";.,..1 .....;J'...,-~!:!.f ~.'",....1'.'l ,....'
a:
Iii ",;">",~I herepy "~'ertify that-·the proceedings and evidence are
:5 I :"•1 ~;.".,.tt;'~.u "-~f'"l·t t';;"gcontained ~fu,lly."a~cl accurat'ely in the notes taken by me on the..,
~hearing of Ithe ,above.cause~-"and that this copy is a correct
N '---.•':,,
~transcr ipt of'the same.•
IIII-a:oQ.
III
II:
,l-
ll::>o
()...~The foregoing'record of the proceedings upon the hearing .'
ii:~of the above cause is hereby apyroved and directed to be filed •
't,
By the Court,
,,
",
,.,...;;
~U t4.r Q!oun of Q!omutnu 'l.rUli nt mnli4ittDtnu
P.ruuliylttnuin O'rp4nuli~Q!nurt ilittili1nU
Q!nuuty.
J
ESTATE OF ETHEL L.HEVIJITT a/k/a
ETHEL LOU HEWITT,
Deceased.
No.63·71.943
In the matter ofthe First and F1:nal
Account of Paul W'e Hewitt &:Robert
M.Hewitt,Executors
ADJUDICATION AND DECREE
Mareh (,~pi 75 f h .An now /tJ ,19__,this matter came on or earlng,
audit and distribution of this session and testimony taken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$75.82].82 •'and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be ,paid out by the Accountant in ~ccordance with .the
schedule of distribution hereto attached and ,made a part hereof,unless exceptions hereto,be filed
SaC.reg.or an appeal be taken herefrom sec.I~g.
..~~::::J~~~.,
SCHEDULE ~DISTRIBUTION J.
Balance per account '"$78,321.60 ..
Additional debit asked at audit 110.7 78,432.39
Additional credit asked at audit
Balancei 1
Deduct Clerk's Costs &Receipt:...s 1
Attorney,__~J~O~hn~L....!<J~•......J,.Hu.U!.€5g~hl.liie!.liOs'--------------1
2,604.5
$75,827.82
'Paul W.Hewitt,son &:Robert M.Hewitt,son,
bequest in Second paragraph of Will of farm
machinery and farm equipment on Home Farm,
share and share alike,
Paul W'.Hewitt,son,1/5 residue,inclUding
household furnishings held in kind at estate
valuation of 166.55,
500.0lP 75,327.82
15,065.5l 60,262.26
Robert M.Hewitt,son,1/5 residue,inclUding
household furnishings (169.85)and 1948 Pontiac
Sedan (350.00)held in kind at estate valuatior.
of 519.85,15,065.5E
Mary Hammett,daughter,1/5 residue,inclUding
household furnishings held in kind at estate
valuation of 84.50 15,065.5E
Mildred Spragg,daughter,1/5 residue,includir.g
household furnishings held in kind at estate
valuation of 66.00,15,065.5~
45,196.70
30,1&.14
15,065.57
Naomi Miller,daughter,1/5 residue,inclUding
household furnishings held in kind at estate
valuation of 125.60,~5,065.5~No balance
&~~
--...0 .::r
t .,::L
N
...-~,-c:r.
,~
C).....~~
....J
~:::(:)....:'
,'
...
~5'"z
n -+9
0 ::Js::Cll
:J 3-+
0 0
-t\::tCll...
0-t\
-+:rCll
'.~.''.
Jr-
,.11~
N THE COURT OF COMMON PLEAS
F WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
No.63-71-
..e.
ESTATE OF
ETHEL L.HEWITT a/k/a
ETHEL LOU HEWITT,
DECEASED •
.',
PETITION OF PERSONAL
REPRESENTATIVE TO PURCHASE
REAL ESTATE IN INDIVIDUAL
CAPACITY
JOHN J.HUGHES
_._.
r
'"-..,Jt.r
"j
c_1:=
...1'-
~~
~~~
0'
f
•I
.,
t
o t
J
I i,;
..
ATTORNEY AT LAW
203 MAlN STREET
CLAYSVILLE,PENNA,lS323-
.~
'--..
,~
f'J
,'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
.'
ESTATE OF
ETHEL L.HEW!TT a/k/a
ETHEL LOU HEWITT,
DECEASED.
)
(
)
(
)
(
No.63-71-943
PETITION OF PERSONAL REPRESENTATIVE TO
PURCHASE REAL ESTATE IN INDIVIDUAL
CAPACITY
1"Your Petitioners are Paul W.Hewitt and Robert M.Hewitt
Executors of the Last Will and Testament of Ethel L.Hewitt,
deceased,who both reside in Donegal Township,Washington County,
Pennsylvania,at Post Office Address:R.D.2,Claysville,
Pen nsylvania,15323.
2.On September 4,1971,Ethel L.Hewitt,deceased,died,testate,
domiciled at her residence R.D.2,Claysville,Pennsylvania,in
Donegal Township,Washington County,Pennsylvania.
3.On September 17,1971,the will of the decedent was admitted
to probate and letters testamentary were granted to the said
Pau1W.Hewitt and Robert M.Hewitt,Executors.
4.The Petitioners have not filed any bond
5.At the time of her death the decedent owned real estate
consisting of 68 Acres 122 Perches,more or less,of land,
unimproved,situated in Donegal Township,Washington County,
Pennsylvania,known as the "Woodburn Farm",more particularly
bounded and described in the deed of Paul W.Hewitt and Robert
M.Hewitt,executors et al to Paul W.Hewitt and Eileen Hewitt,
his wife,dated January 14,1975,of record in the Recorder's
Office of Washington County,Pennsylvania,in Deed Book 1586,
page 21.A copy of which deed is attached hereto and designated
as exhibit "Alt.
6.One of the Petitioners,Paul W.Hewitt,wishes to purchase
and has paid the full purchase price of $12,000.00 to the executors
of the estate,your petitioners,for the said 68 Acres 122 Perches
of unimproved land situate in Donegal Township,Washington County,
Pennsylvania.
7.That a disinterested appraisal of the value of said 68 Acres
122 Perches of land was made on or about May 30,1972 by J.C.
McCleery,Appraiser,at an estimated market value of $6,500.00,
a copy of which is attached hereto and designated as exhibit "B".
8.That an article of agreement between the executors and their
heirs together with their respective spouses was executed in
August 9,1973,in which the parties of the first part agreed
to sell and convey to the said Paul W.Hewitt and Eileen Hewitt,
his wife,68 Acres 122 Perches of land in Donegal Township,
Washington County,Pennsylvania,for the sum of $12,000.00"which
amount has been.paid in full.A copy of said agreement is
attached hereto as exhibit ItC".
9.The purchase price of $12,000.00 paid by one of your
Petitioners,Paul W.Hewitt,is in excess of the appraised
valuation set on the premises by J.C.McCleery,Appraiser;see
exhibit liB".
10.The net proceeds from the sale of real estate to Paul W.
Hewitt and Eileen Hewitt,his wife,have been paid to the
executors of the estate in the full amount of $12,000.00.
11.The following named persons are all of the parties in
interest in the estate of Ethel L.Hewitt,deceased:
a.)Robert M.Hewitt,son,R.D.2,Claysville,Pennsylvania
b.)Naomi Miller,daughter,R.D.2,Claysville,Pennsylvania
_____9_.•).Paul W.Hewitt,son,R.D.2,Claysville,Pennsylvania
d.)Mildred Spragg,daughter,Washington,Pennsylvania
e.)Mary Hammett,daughter,Washington,Pennsylvania
12.All of the a:bove named parties in interest have been
properly notified of this sale as evidenced by their signatures
appearing on a copy of the agreement of sale,exhibit ttc tt ,and
on a copy of the executed deed,exhibit n,Au.
13.The Petitioners,requests the Court,pursuant to Section
3356 of the Probate,Estates and Fiduciaries Code of Laws of
1972,as amended;
a.)to grant Paul W.Hewitt,one of the Petitioners
leave to purchase in his individual capacity and that of his
wife,Eileen Hewitt,the real estate comprising 68 Acres 122
Perches of unimproved land in Donegal Township,Washington County,
Pennsylvania,as more fully described in the copy of the deed
hereto attached as exhibit "Att •
b.)said approval to be effective retroactive to the
date of said deed,being January 14,1975,of record in the
Recorder's Office of W'ashington County,Pennsylvania,in Deed
Book 1586,page 21.
STATE OF PENNSYLVANIA
COUNTY OF WASHINGTON
And now,this
the said Paul W.Hewitt
)
(
)
Itp day of (\"~P.,1975,
and Robert M.Hewi~etitioners,
have been duly sworn according to law,deposes and says ~hat all
the allegations appearing in the within Petition are true and
correct to the best of their knowledge and belief.
Sworn to and subscribed before me,
a Notary Public in and for the County
I ~;
Pennsylvania,
Notal')'PvttHc;Claysville,Washington Cd.
My Cornmiss ion Expires:.J:ommisslon Expires Stplember 6,U70
T HIS DEE D 26!l5·
"
,,
,HADE the 14th day'of January----------~----in the year
,,'
l{inetet efl;:;;hundre d and seventy-rive(1975)•
.<••'
c>
BET\V'1iEN ,~~.HE'.{[TT and ROBERT M."HEWITT,executorsot the Last
lIflJ.and Testament of Ethel L.Hewitt,late of Donegal Township,
',!IIP.i':l'A.~~,~~~':'Jt'WM'lofl •~
,.
l~fGsh~ngton County,Pennsylvania,ROBERT H.HEWITTanc1 HAZEL r-1E\\lITT,
"-
his Hife,NAmU IvIILLER and RAY:HILLER,her husband,PAUL W.HE\VITT,
..,.'
husband of Arlene Hewitt,all of R.D.'2,Claysville,.1JJashington
County,Pennsylvania,MILDRED SPRAGG:Wd01rl,~HAIvIJl.'IETT and ~
HAl'll\mT~,her husband,of the City of l'liashington,vvashington County,
1 .\Pennsy vn.nlu,Grantors
AND
~..".I."
..,:.
PAUL vJ.HE1:JITT and EILEEN HE\lJrrT,his ltrife,of Donegal 'rownshi.p,
v!ashing ton Count y,Pennsylv on ia,Grantees,'
.t,,,;,',c
~.:.,'That
~.,!j"1 ~,'_..L.lJ~';-:.,~."..,}/':.#,>:'\~:~.<-1 ~; •i";.
in consideration of ONE &00/100 ($1.00,)DOLI.,&qS
.,1;
in hand pa,id,the rece ipt vrnereof is here~y ackno~vledged,the said
grantors do heI'sby'grant and convey'to the said grantees,;ALL that
cert~,in tract of land situate in :q.2.E_~~1,"T.9~~",~tf~.,Hashington County,
Pennsylvania,bounded and described as follows:
BEGINNING at a stake,n~ar anIron wood,thence by land of
Hil1iam Sawhill North 81 deg.East ~5 ·rods to a white oak;thence by
sarne North 50 1/4 deg,.East 50.3 'roqa to a vJhite Oak root;,thence by
s~e and land of John Grimes North 80 1/2 deg.East 41.8 perches to a
stake at the fork of the rods;thence South 13 '1/2 .deg.East 3101
rods to a Walm.lt.,formerly a ,Spanish Oak;thence,b~f land formerly of...,".,..'-'.
J.R.McLain and D.M.Campsey,South 12 3/4 deg~\West71.3rods.toa,,
post;thence by land of John Slem:mo~s South 88 1/4 deg ..1rJest 126 rods
.toa stake;thence by land formerly of 'VI.J.E.!'rcLain,deceased,North
13 deg o West 15C12 rods to a hickory stump;thence North 35 1/2 deg.
:',1:,""
'Hest !~l.~,.7 rods to the pla.ce of beginning.,Contairr!i~·68 Acres and 122
Perches g more or less.
I"
~.~..
.','~";~..'·t"TJ ".',}-",f''''
,-.
"..."'"
','
Spragg,Naomi Hiller and lvlary Hammett~sai d vItl1 'Has admitted to
•.1.~I
I
~"-,,!,.~"'"
,e'
trpc t ,.oft }~~n91~"",.~ogether \-11 th In ining rights,
f ;.",'.."
as reserv~d and set forth in deed of John
Booksoa,page 355.,'
Robert M.Hewitt,executors by the R~gister ,of 't'lills or'irfashington'
h2.ve joined.in this conveyance for the purpose of giving their approval,
probate and letters testmnentarywere granted to Paul W.Hewitt and
easements for electric and telephone lines,leases for oil and gas
a.nd any other conditions 1rIhich may appear,in the chain of titl'e ..
UI'IDEFI.Al'TD SUBJECT to all,'other exceptions and reservations,
and consent to the purchase of the wi thi.n described premises by the
said Paul ill..HeHitt and E~le~_n Hewitt,'his wife., ',EIf I~·(,'lI
The 8.Gti,1;::~1 C on;:::1:l8r.a t '1.on'for,ttd.8 C olrJ0Y8.nCC'Is ~ia2,000 ..00"
Rec.order';3 Office of \;\Jashington County 1n Deed Book 12!.~7,page 10.
zXC BPI'UIe;..~...ND Hg~3E;HVING frolil and out of t he above described
tract of ground all that certain 1 •.59582 Acre parcel,which was
conveyed to Douglas R.He't..n.tt a.nd Ann L ..Hewi.tt,his wife,by deed of
Ethel t.He't-litt,1'1ido"J,d2"ted September 30,1966~of record in the
B:8ING that parco 1 de signated ar,"THIRD"in the deed of
Anna 1'1.HcI,ain,widow,to A.Maso'n,Hewitt and Ethel Ih Hevrl,tt;h.:1s.'
""it'e,dated December 20,1939,of record in the Recorder's Offi,ce
aforesaid in Deed Book 632,page 4~5.'See',als 0 deed 'of Paul 1,0
He'.vitt,et ux.to A.Hason Hewi tt and Ethel 1,.Hewi tt,his wi.fe,
el.a.ted NO'llember'25,1955,of record in Doed Book 91+7,page 651.The
said Ae Na.son Hm.1T:i.tt died Haren 6,1966,and full ti tIe vested in'
..
• • 1 •tprlvl_eges,w81vers,e c.,
E)tG~PTING AND RESERVING ,all 't.he ·coal of the Pittsburgh or'
Cunni.ngha.n to 11"J ..E.r.1cLain,dated Apr i1 18,'1923,and of record
i.n the Recorder 's Office of vlashington County,Pennsylvania,in Deed
Hi-vel'Vein ·u.nd01~lying sa:i.d
Ethel L.Hewitt as suryiving tenant by the entireties by operation
of Pennsylvania 1a1tJ.The sa:i.d Ethel t.Hew~tt died,testate,
Sop tember 6,1966,bequeathed a.nd devised the residue of her estate
to her 'fOUl:'children:Paul H.Hevritt"RcbertH"Hewitt,Mildred
'County,Pennsylvania,on September I?,1971 ..,The l~esidua!'1J legatees
.,'.·i&~'-~-'::~:"rii+"J ",~"'¥~h<i-:,·-§H...··,~~~·'~i";r1\1,••~:'i>1.1',·':<:",.."..:t:::-.,
'"
•I •
'~.
1
,''!'!',.''
r
I
t~
"
........
-.~~;.-.'.t"'.j-•.:-.-"~-;.,•
),
,'\And tho said EAUL :d,.'HEvJITT and ROBERT H.H:E."i;1:::TT,executors
of t.ho Ll':l.st 1vil1 andTestame,nt.?t;E;~~~~~,~k~:Hewitt,ROBERT H.HEi:HTT,
••!•
NAOI\lI HILLER,PAUL !I.H~lrrrTT,J'1ILDRED SPHAGG,VlARY HANT1ETT,gran.tors
will 'lrJarrant special~y the property hereby conveyed.
-.',IN \fI11NESS WHEREOF,the s'aidgrantors ,have hereunto set
their hands and sEHl,ls,the day and year fi.rst above written.
Sealed and delivered
in presence of
(SEAL)
'-"'r •,~..,
(SEAL.)·
'.
"-f
."
!
I
I
STATE'OF PEi~NSYDJANIA
On this"tho
)
f\
\r
__....1=:4:::l:.t.:.:h~.__day of
.'.
_.x..Ja*nl:a:U::.1ila,r>:l!l'~YI.--'1975"
'f
her husb'and"
___,tho undCl~Sigried officer;
NAOlU NILLE~and RAY NILLEIl"
-:-mHITT-
(or satisfactori]~pro~en)to be the
his
knOHn to me
--,-.-..;8i::=.'~Not 8r,y Pub110
H}~!:JITT,
pG~:sons vlhose nCPl1l3S ar8 subscZ'ibcd to the v>Jitb'in instrument,and
and HAZEL---
bef or'e rns,
::::onte.inod ..,.
In~vitness "Whereof,I hereunto'set my hand and off1.c181
Hy Cormnissi on Exp :1.r0s-""'-;~'
,,"
".'.
,.,''';..,'-,
SG.EtJ..~.
.'
~i,?;?:2 :}t9l~!
;V.""'':,"'l:.·~;·t.:l1:".•:W·~·;':l:·";'"'''.::;'.~Jl''\''"l'·'''~:<·'}:_·.-..."l'S.'''.·''''"
~.<;~;~Zf;::;:s~·~:~l~~~t ';fc;';::t<:q:~'·~'?~"P;~:F~"fgi'~~[t~t~.~~~:
,~
"
I.'.;.."
';-
.~:;:;~i ~;
{'~-:
l~-'I.~·
.,
"
-.\.-;'"
contained•.
.j
..'...~"..,...,.~~~(.,:;..:
_~.;;..J.a,;.;;n:.;;.u;..,a;..,ry....¥....,1975,
~.,~'.
)
(SS.
)
__...::1::.;:4t;,;::h:.-._day '0f
__~a~N:..:o:..:t:..:a==r~yt.-.,;;P;..;u;;,;b~l=1.;;.c ,the under s ignedoff1c er,
On th-ls,the
,'
.+.,'!'\-•
STATE'OF PENNSYLVANIA
COU:NTY OF'T:JASIIINGTON
before me,
personally appeared MILDRED SPRAGG,.wido\-1,~HAMNETT and JOHN
HA}'m,ET,T,her husband,kn01.ffi to me (or satisfactorily pro~en)to be'
the persons whose na~es are subscribed to the within'instrument,and,
ackno'wledged tha.t·they execut;ed the s amefor the purposes therein
'.
(
.'
In \rJitness \'J'hereof,I 'hereunto set my hand and off'icial'
seal.
'.,,~
,M. "....!
It
.j
.~..
,\0-:,
APPRAISALS •SALES
MANAGEMENT
J.C.MCCLEERY,REALTOR
28 COURT SQUARE ARCADE
"WASHINGTON.PENNSYLVANIA 15301,,,.'t~:"'Y-,;;'J .',..'..
PHONE:225-7.728
May 30,1972
,,,',
~1 r . 'J 0 hn J,Hug II es',[s qui r e
Main Street
Claysvi11e,PennsylVania 15323
,.,,
Re':'Ethel L.Hewitt Estate
R.,D.#2 -Don'egal Township
Claysville -,Washington CO"Pa'"
De ar t~r ..:Hug hes :
.In accordance with your·request I have made an appraisal of the above
'captioned property..
The.purpose of the appraisal was to estimate the Market Val~~of the
property as of September.4 ~'1971..,"
I have inspected the property and have made 'a 'thorough inyestigation
and analysis of all matters affecting the value.As a result,I
would estimate the value to be as follows:
..
...,.
DEPRECIATED'VALUE OF DWELLING
DEPRECIATED VALUE OF OUT BUILDINGS
289 acres',@ $150.00 per acre
.J.~·/7,C.~
TOTAL FOR MAIN FARM
.65 acres @$100.00 per acre
$8,000.00
4,000.00
43,,350.00
'$55,350.00
6,500.00
'.~.,
Mar ket Val ue i s de fin ed as,II The pric e a wi 11i n9,we 11 ,i nf0 rme d buyer
acting without duress or necessity,will 'pay a willing,well informed
seller acting'without duress or necessity.1I
JCM/nj
"
C::{fAectf.ully submi tted,..
./~
J,(/ .McC1eer y 7'i/.
;"
)..'
,
:.I,?'
N E I-G H B 0 R H-0 0 D &MARKET D A T A
i
I
"
..~.
The subject property is located in Do~egal Township,Wa~hington
Caunt y,Pen nsy1van i a. It has an R.D.#J C1aysv11 1e .Add res sand'"
is located between the.Village of Taylrirstown and Dutch Fork Lake
in the area which is directly north of Claysville.
T~e property will be very near the ne~W~stPehn Power area which
.will be developed into an attractive lake site and power plant
.combination.'It is a very desirable 'area for country homes or
farming.Most of the homes and farms which have been sold within,
the past three years have been sold to people who wish to live in
the country'without fa~ming on a full time basis.Many of these
no\tl vlork in the Pittsburgh area and commute-via 1-70 which is
easily accessible from the area.The subject property 'contains
more than 350 acre~which is more land than the buildings will
s UITO r ton a full time f am i ng basis.,Although it is .1 0 catedinan
area where five to ten.acre tracts c601d e~sily be sold off.after ,
the farm were sold ..There is adequate water.in the area and sewerage
is by septic tahk..
There have been several similar properttes sold within the-past'
years.The first sale I considered as follows:
WEST FINLEY TOWNSHIP -Commonwealth of pennsylvania Game Commission
purchased from Addison B.Longstreath -February 26,1971 -,Con.,
$40,000~00.This consisted of 206.10 acres in two tracts.There
were more buildings with out buildirtgs in 'better condition but.the
con tau r 0 f the 1and was not as nice as the-su bj ec tan d i twa s ,10 cated
in a more remote ~ection of the County.
R.D.#2 WEST ALEXANDER -Alex N.McLeod,Ji.fromGl~nn J.Riche~
-July 9,1971 -Can:'$30,900.00 -Exceilent one story brick house
fair barn and 92 acres of land.Not as well located as the subject
less land but better dwelling.
DONEGAL TOWNSHIP -Darrell C.Robertson from Edgar W.Meyers -...'
February 1969 -212 aCres cif land with·a'very old type brick dwelling;
two stock barns and fair to good land.This sold for $32,800.00 and
was not as well located as the subject and has increased in value
since the date of purchase.'
,....,,.'.
""
\,
\,!
:,
,i
.,,
'".'
,a'.lUilJaAU.4.iJ'i,...",......P)·U:W,ti!."",i..•'~i..;:SO,.,,-
...,~.
,.
,
'\'......-~'--.;.'-••>•..••',<-.;••
~:'.\~~~:~,:g~~~~r:r~.",.
;..~t
•
PROPERTY DE·S C RIP T I '0 N
-'-
EXTERIOR The subject property is a ty~ical,Washignton County farm
house which is frame with aluminum siding.There is a metal roof
andmetal gutters and downspouts.There isa nice concrete porch in
the fro nt .The rei s a s tone f 6unda f,i,o:Jl'ahJt,;con ere t e wa 1ksin thefront.,;,.r'..~:-,
.,
;r •
..Or ';,
"..r.
",.
''',''
INTERIOR Entrance into hallway with attractive stairway leading'
up to the second floor.High ceiling.To the left is ih~living room
with attractive fireplace with ceramic tile hearth and two cupboards
built into each side.The floor is pine and toveredwith liholeum,·
the walls and teilings are plastered and in ,fair condition.There
is a dining room back of the lviing room ,with papered w~lls which
are in p60r condition.The floor is slightly uneven,pine and'
there is an ola type mantle.Heat ii provided by a floor furnace .
Back of this is 'another room with li~oleumfloor and a gas space
heater~There 'is a back stairway from this room.Beside this ,room
is a kitchen with porcelain sink,old fashioned cupboards'and an
uneven floor~Off the dining room is the bath which has an asphalt
tile floor,stall shower and plastic tile on the walls.Th~re is
an older.but servicable commode and shower and lavatory.Off the
bath is the utility room with attachments .for the washe~and dryer and
a linoleum floor.The walls an~ceiling in .this room are covered
with wall board.Second living room in the front·with plastered
and paint~d walls and ceiling.,A marble mantle and this room is 'in
better condition than the other rooms.
SECOND FLOOR -nice stairway.up into hall with plasterd'
'walls and ceiling.There are four large bedrooms on the second floor.'
Each with a small clothes press.The plaster is in much better'
condition on the second floor.There are fireplaces on the inside
walls of two of the bedrooms.The floors are all pine.,..',
,BASEMENT contains a coal furnace which is 'not ,being used.>
Galvanized and some plastic plumbing,a concrete floor in one section
and the other s~ction has an 6ld concrete floor which is badly cracked.
There is a gravity wat~r pump system and th~interior ~f the foundation
is coated with concrete.There is BX and knob and t~be wiring.
i'
If.:,BARN'-'There is a frame bank barn with a concrete blpck·fOundation ,
'and a metal roof.Th~'windows have been knocked out and the exterior
is badly in need of paintirg.The interior of·the barn ~suitable
for hay s to rag e and 5 to c k.'A two s to ry wag on she dan d a on e s to ry
addition and a very leaning grainery all in f~ir·to poor condition.
,.
,·1_
.;.....
l'
,.
~.
;:.::}
ftll
ac:reeLJ .
in the year,
mutuullv.,.
Dr'ooertv and t ()I,..•,,1.,1
\vash5.ngton Cl)"unti,
h.i Si"Ii fe,
"-tho Seller a.nd
A ~T D
,,00 t·'16 r"l"t,T of'h!',nh'"l'n'('>~'on'-"_~_;f"r-::.\.},.,f ,-'h ,J U..:i lJ..l:o.:.)v ,
..i:tbiJ 'j 'hr (1.._-....../~J .
~A.,7'
T II .,..c'A G R E E 1:1 E IT T.L ,.)-
ba legally bound
3~POS338sion shall b3 Givan on date of'si[ninc this
PAUL 'd.FLG~'!ITT and ROBERT 1'1.HEi/JrrrT,e xecutor~:~:)f the Last.-------
lUJnd:red and
P~J [1DJ:!,~'J 1.\T ~3_til a,
1.Seller agpo88 tc ~:eJt and.convey to buyer at,01'before
~::j,stJ>ibutiJl1 ~.nthe E:3ta.tc 0.1 Ethel L.~{e1r,Ti.tt.Decoa,sed tnT'
..'U
iJ.1t ~;·(}.clt n~'to
POn!l371van.ia,heI'einafter'called "Soller"
..l~.rI"T?·r~~~3~S:8'rI-I,trl2.t ~fo r~::,1112-.:~;011 S lder)G.t if.)11 l~}e 1'"1 ~il1.D·f·tD:,~")se t ·f~o rt,h ~lr.l(l
.~;C;I;1.t·t,"Doc Cet.ne <1 ft
P./-:.t'"L 'VI.Ii:Gfj..1J:rXl,iii nrl (i-......----_.
:)
his 'IJlf~:.I'{AO}>:I r;ILLR1 and RAY.l'IILLER,her husband,PAUL if!.HE1dITT,.,R..........__
..'\,
Acres
gas
deed of
68
~~.,-,""'t!,;~..,r'f"ht "mln 1!¥::,J.":b.',.;:-,
and of record in
.Containtng
Pennsylvania,.i n Deed Book
and described as f'o11ovTS:
from aril out of the above described
bound.ed
of beginning.
all,st,atc j)}1Cl local'realty tran:1fer;.',;r~'·~~:~~~,.,.pa:r
-,tract of land,-together with
as reserved annsqt forth in deed of John
less.
I-i.B~sEEV:rHG all the coal of thePittshu.rgh or .
nE~3Er'1 VING
CD.mpsey,South 12 3A+deg.lvest 71.3J:'ods·to
shall
of Hash ingto n County,
prorated on 8.
R.Hew:i.tt,and II,nn L~He~li tt,his
of tho roads;thence,South 13 1/2 deg.
formerly a.Spani8h Oak;thence by land formerly'of
ct::'1.te.of delivery of .deed ..
Buyep
Office
of
5.Tllerea.l property whi.ch is tho subject of this Agreemont
as
s118.11 be
EXGEP1'ING AND
Office of T'Jashincton County,in Deed Book 121l7,page 10e
U1T:l)ER Alm s tJBJECT to all other except ions and ,res erv2,tior1.s ,
.EXCEPTING AND
for oleGtric and tolephonelines,loaGGS for Qil GJ:1cl
tlJ Dou,glas
He;.,rl tt,ijJic.o~T,dated September 3'0,1966,of reco't"dih the
Perches,more or
payable'UP01.1 this tX'an.sa.ction;.•but_l~p ..al·cstate taxes,rents a.nd
'"",,~~",i~/...,-,,,';'.':,~.:}...Jj;,.:F:~.~~.-.
ALL tha.t ce:('toin tX'8.ct of land situ''lto in Donega~r?o;",'!1ship,
B3GlmHNG at a stake,noar an Iron vJood;theneob;y land of
o thor.C ondi ti.CJl1S i·,rhic h ma y appear·,1.n the chain 0 f t'itle I)
Ve1.n underlying said
C.n~T
and Buyer
'.J.I...rO~T2"..l".,lGS
"TnchJ'YV""+-·--.n (....·"")t""l'"'',),-o.n"';"'Trl '-"""'1·r'.L•.~~...."'"~:~J v·......l "-,oJ .....1.J,j,~_r ~.l.!':>~1 .,.~)'J~l.!.J et,
same North 50 1/1.;.'dog"East .SO.3 rods to ahThite Oak root;thence by sarrie.
fU'}.C l::md of JOtHl Gri.mes nOl-.th 80 1/2 deg.Eas t !.j..l.8 perche s t'o a
:r:.J..liam 3a1vhtl1 T·Yorth Ell dog.East 8~rods to a vJhite oak;thence by'
rods to a ~alnut,
-is described as follows:
Korth 13 deg..'lest 15.2 rods to a hickory stum.p;thence rTorth.35 1/2
s.r:.d'·122
T'i)(l.;~to a nt.ske;thence
pr1vileges~waivers,etc.,
("j
1nn'inCl'h !.lJ.TI'tn f"J J H'1',lcT ain u"0ted Aprq 18"10/,23.'oJ 4 •••--(:'~c.....>..1\.,-"..~•.we _.,,'.,...."..1..__._,
tract·of.ground all that certain 1.59.582 Acre pnrcel,v-rhich 'TAras
SOB,pase 355'.
Ethel L.
eaS8TIlents
ok·')'".."
'.
his
of
Tj.)•
....,1l'f:1J.,1..
Pent1 sylvania,
and full title vo::Jted in Ethe1.
.'1·.···;.;~~.·.I.,L"1.1.].,0.~"!""i•.:r '.1..0'.:cr",a'iv'-(~O'...~'.n•.""iT P J"'O'·"."',..n ~rl J~."""tl1':;~~"-''''"0~··1"'.l."'n +-0or-"'..-~--'"-.-,U .,......~<',6-.......".•..'-1 .....
n F'IJ";\T,-'L11-1 "1~'."",.,'r>r;""1 c.l p.,"'.'.L',0';,n<:·'t...r..,.•.(~.a:-:;ll.r.J.t1i-"iI".,:;'.YI .H '1'n t·,1,.-1.(-'.(J.e,....~Q1.u.w ..~,;r .'C•.C;.t,l/'~Lc~"",,'_~__q.._'"'_..,-'-"•__.1 ."';'
,or?}.L/j ..~.
."i'l L,.h,'L V"I ,·'l ...,,-.('1~'l'!-)'"i'~[I'"O·"l·r "',e,..,.b :,,7.'t h..o.•-,-..',JL._._,1..._1..V .~'.~,1 h.'.v ....1.~.1,11 J..~/.,;).....
Anna r-1.
tllG p:U"l.:J0 S(:of g j ving tIl0 ir approval and consent to the p1..1Pcha38 of
1 ~l
-'-I :1
the
and dovised the residue of her estate to hor fout"'children:Paul 1,'1".
..
i.2h.o :'J8.id 3thel L..HeHitt d.ied,testata,September 41 1911,bequeathed
o.i'ore88,id in De;;::d Bo;)k632,page L~85..See also deed of Peul·L.He1t1itt,
1:Jife,dated.DGcembc~('20,1939,of·record in the R'ecorder's Offi.ce
8.i:l sl.:c:r'V:LvinS tenant by the entireties b'y operation'of Pennsylvania lai...ro
25,1.955,of record :Ln Deed Book 9t~7,page 651.The said Ao Nasor!
;3t ux ..to A.I'lai30n Hel1i tt and Ethel L.HOHi tt,his '",rife,dated l;rovember
nOT'li tt,BobertN"He1,rl tt,Nildred S'ppagg,Naomi ~rIil1er and Hary HCl:mxnett,
C'~'I
7[;"1.1;£'0 p ninetyD·o",.,.po'm'(]<;",1'('.'C>,t .'~~l.-.'",~•..c..,-.....".......
declarG all sums due 118:['oUno.o1""'to be
(..:)'0 J.··f>::;'1--F0'"rl0·r""11t C'i 11 "),"'.·"Tt"n'c>rli:'ry>..~~-'-'_lJ ·oJJ '..•.•u.l....,...1 0.,1 •t.,.J U....
Seller miy,at 3eller's(90)
costs,and l:l';l:r'cby agreos to iurcrl(-)diate
intore:::;t,attorb.e~:r!s
for Hhich plJrp088 ;31..1."7£;)r hereby aU."chor izos and ernpOI-Jers any atto:(Dey
of any cou::::"'tof F.!3COpd to ;::p pear for BUyCI'and confess jU.dCCi1';"Hlt 8.S8.1r~8t
·~"''',r.·"1'··1··-'n +-'-"~r--~ir"'I\'r']'r'~("<·t"'T ,..,,<>o··"'·C·..tl·OD ~,..,.T,':..G':·"I.':..}!l·",·!.O·""'l ""·tD·C:':~I."'~cl·,:..··I,'C.•,.·l,·_t,l·.r'n •...U./~"';·v'l~...)~_../...~,lL!..0.:Vl)l.J.,tCl __···'·C,J..)}'::)V~)'-'.L '.h_";;__l..tf·•...,':~·,.I''''_U....:.'I..J __......._L.i '/"...0'<f.-
'L'C1'1TC''''''L'''''-'r'i-hI'"1·:holp.b:-:1Fl...nco dUG,...\.~.........J...'\.j_.........__,.............__
-("~j1hG 3.....1yol'agroo s not to ro cor d.thi.s A[..;reement and
pl1.:,ral t.he s i l1;::E},ar and t h8L1.::10 of a.tl-y [~:ondpr :JhaJ.l include al gondcr:1.l',.,
,/"r;,
.',\~.':v:-.~.
~.~.tit'-.:,-.--.-.-----::'---~._-'-,-..-~--~--~-"7_:_-r~...'--..-.--.--.-;-'--:.""-:---:-;--'t":.'-.j ..~~~·r~~-'~-;-~·~~:---:·-:~.,,;,,'~~7;':.~If'....:;·,·.....~f\..'.,.,,'','..::~{.;.:;;'~'t,..'~.'.'":,.,1iii.••'.....:.;;......i.~......~.......~........_=~~~=__=~)=.,===~===''''''''=~._
(Q'::j'f,I'hJ,L,t-..,1 J
J ,,"
..".,.,---•"
,-'~~~~r:JlT~~~=;;:;fr;;-~-(SK:I..:L)
duo
io"•
~.
J.:).b~)VG 1r.Jri-ttCY1.
»•
'If~lft'k""··'.w··,-)--_··,$"y -'''--;t!''"rpr~'4i','t¥dqz·nais
I,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA,
ORPHANS'COURT DIVISION
ESTATE OF
ETHEL L.HEWITT a/k/a
ETHEL LOU HEWITT,
DECEASED.
)
(
)
(
)
(
No.63-71-943
ORDER APPROVING SALE OF REAL ESTATE TO ONE
OF TWO EXECUTORS AND HIS WIFE UNDER SECTION
3356 OF THE PROBA,TE,ESTATES AND FIDUCIARIES
CODE LAWS OF 1972,AS AMENDED
71
And now,this Irf~day of _~~~~,1975,
in consideration of the annexed petiti presented by John J.
Hughes,Esq.,Attorney for Petitioners,and it appearing that
by deed of Paul We Hewitt and Robert M.Hewitt,executors of
the Last Will and Testament of Ethel L.Hewitt,deceased,late
of Donegal Township,Washington County,Pennsylvania,Robert
M.Hewitt et ux•.,Naomi Miller et con.,Paul W.Hewitt husband
of Arlene (Eileen)Hewitt,Mildred Spragg,widow,Mary Hammett,
et con.,said grantors being the personal representatives and
all of the heirs and respective spouses of the above decedent,
have granted and conveyed all of their right,title and interest
in and to that certain tract of land situate in Donegal Township,
Washington County,Pennsylvania,containing 68 Acres 122 Perches,
more or less,to the said Paul W.Hewitt and Eileen Hewitt,his
wife,by their deed dated January 14,1975,of record in the
Recorder's Office of Washington County,Pennsylvania,in Deed
Book 1586,page 21.
And Whereas,it appe~ring that consent has been given by
all the parties in interest by their joining in said deed.
It is hereby ordered and decreed that the said Paul W.
_._Hewi tt,one of two executors,is fully authorized to convey said
premises to himself individually and his wife,Eileen Hewitt,
as tenants by the entireties,said approval to be effective
retroactive to the date of said deed.
.'
.'(.j
NO.63-71-943
IN THE COURT OF COM}10N PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
ESTATE OF
ETHEL L.HEWITT a/k/a
ETHEL LOU H~lITT,
DECEASED
PAY TRANSCRIPT
I
~",t'
'.f,
)1 \
/
JOHN J.HUGHES
ATTORNEY AT LAW
203 MAIN STREET
CLAYSVILLE,PENNA.lS323
r'
/1
-
5lAMPU)ON AR-cl(1S T pA&£
':%
I'j\,\.)
I ~[~
OQ
4~
(1412)663-7766
34~
t..4
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
ETHEL L.HEWITT a/k/a
ETHEL LOU HEWITT,
DECEASED.
)NO.63-71-943
(
)In the matter of the First and
(Final Account of Paul W.Hewitt
)&Robert M.Hewitt,Executors
(
ill TRANSCRIPT
we,the undersigned residuary legatees in the Estate
of Ethel L.Hewitt a/k/a Ethel Lou Hewitt,Deceased,do hereby
acknowledge receipt of respective shares of the Reaward for Tax
contingency according to the Adjudication and Decree of March
18,1975,in th~above estate,and do further release and
discharge the said Paul W.Hewitt and Robert M.Hewitt,Executors,.l.:
'J -,,'4 ,tfromallfurtherobligationtherefor:tn.the administration of the..
above estate.
Paul W.Hewitt,son,1/5th Reaward
/J~w~(21 £M~
;..
Robert M.Hewitt,son,1/5th Reaward'
~~1lz,.fi~
Mary Hammett"daughter,1/5th Reaward:,
/1}:Uu~r~~4'\-;:!;L
10-25-1978
$217.70
10-2$-1978
$217.70
10-22-1978
$217.70
10-2$-1978
$217.69
10-2$-1978
<:."
I ....
t'
".'-,t'\',-"r."1\,\1,\;·~l~·I".•::
,.....'.\..,f.·.t ,',,.\\.""..;~.":.':~.~"'.t '..,.~'t..~j\1~"~'-<~.'-.'-'J',.~~.,,•~....j '"' .
...E.STAT.E...o.F....E..THE.L...L..,.__.HEW.Iiw...f?:.I.~!~.:.~.•~'"fi.•,p~~,~~•
'.•'/.Ifl
....ETREL LO.u...HEWIT.T.,:.
.....................:DECEASE.D.•,.
.De.
lilt ijJ~r (flourt of (flommott 'lead""
of IItta~iltgtolt (flountg,'a•
Enter ..my Appearance for.the Ac.c.ountant.s ::in the above
stated case ..:.
. --••••••- -••--._••••- -~--.--••••••- - ---._.-•••-----••--••-_••-_.- -••--••••-_._._.,.- _••_•••••••- _••··0•••••••••__•••••__••_••••••__•__••_••••_•••••••_._•••••_••••••••_~_•••__• _••~••_•••••_••_._._••••_~•.
_.-~~.~~.~~.._~.~.:..~.-~---~~-._..-_..--_.---__.-..-,--.--.-_._--'..--.--._.__.."."_.-~_._._..---.-..~-_.._--_-_..-__.._-~\_-_.-
,............__.-_.._.~.---__..---._.-------_.__.-.-___..-;.__.•._.--.._._~~-.._-- --_...•..--_.-__-_-._--_.-..:.._.._.~.~~.--"_.-------.-.
;~...................•................•....................................................................···L .••••~~•••••••••••••••••••••••
ROBERT CRAWFORD,~..Att~for ~:.
Prothonotary ......Mar..cb....l7.~........._.._.:......._.....,1975....
PETITION SUR AUDIT :1
-~'IN THE ORPHANS'CQURT OF WASHINGtON COUNTY
,Estate of :§~~~~.'!•••H.~WJ.'r~~!l;\!a..ETRE~,..
LOU HEWITT ,'..........................1 .
Deceased
No 6.3~.7.l~.9-4-,3.::.-~i.:.'t,>-~~:.'"•..
Fiduciary.~.?AV.~,..W.~tl;!?;W~;:r.~..~..B.Q~;$.R~.
...N.t ft.~W.lr.l'.,Ex~.c.u.t.O.r.~.
Date of Date of '
Decedent's death §·~p.t~mg.~~4 19.7.1 _Grant of Letters §~P.t.~mR.~.~17..,l9.7.1 :'
,"
This is the .F.ir.st &...F.inaJ.:,account filed in this estate
If there have been former accounts filed in'this estate,list file number or number and term .
.................NQ.ne..,tiJ.ed '~:.
Election to toke Dote Election Place of;
Under or Against will.(cross out one)Filed N.9.n.e Record .None .
Nome of surviving spouse N.o sJ.J.r.y.iy.ing...sp.au.s.e .....,
List issue,where material:Not rna terial
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
~No.If ans\'(er yes,nome them ~::.
.;-.l·
leg,atees
PAUL W.HEWITT
ROBERT M.HEWITT
PAUL W.HEWITT
ROBERTM.HEWITT.
MILDRED SPRAGG
NAOMI MILLERI.j
t MARY HAMMETT
Relationship Interest Fiduciary,if deceased or not sui juris
Son Legacy Sui Juris
,Son Legacy Sui Juris
S:on 1/5th,Sui Juris
Son 1/5th Sui Juris
Daughter '1/5th Sui Juris
Daughter 1/5th Sui J-uris
Daughter 1/5th Sui Juris
L
4-'~"List,if exceptions to above:
~~No exc eptions •
",,
Adeemed:Revoked:Lapsed:Abated:Give Cause:
If partial intestacy,give facts:No partial intestacy.
;
I
i.'f'
i
)i.,
,.
j •
Notice to interested parties.Hove all parties,having either vested or contingent interests and all crcdiors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written nGtice of the filing·of the acco.unt
and of call of audit?Yes.b¢X ..
.If any exception give ·cause:..J!~...~~~.~pJt9.D:.~.,............
hlq n"I'Y i ,f l'~r.\,kn
and date of moiling Q'O:P;,L.Qf n.Qt.i.c.e..se.nt t()..~J..1 ..·i:n·tePest·ed..·Rar.:t.ies b¥-..c.er.:t.ifi.ed.., ,
mail dated February 14th,1975 (Copy attached)..
(I)
",1>.~{1;:;~;'~(~':'I
,;","f ',!"'I,~:•.,-..'~-.,.,~".-T ~'..I
Is'cstdte''sLlbjett to the filing of a Ff,dcral Estate Tax Rcturn?..ye.3.•.....C.O.~y...a.t.t~.c.h~.<L~r.J~~.:L ..1~t.t~~..-
Actuol payment made on Pennsylvania Transfer Inher)tance Tax.Am~unt $..3..,.5..??.~.~§~,.
If lheWill makes any portion of estat~'subject to a lif.e-estate,give name and birth date of life tenant ~.
'No Life Es tate •................................................................................................................................................................................................................................
Give Names and addresses of all unpaid creditors who ,are legallY,entitled to notice,together with'the amounts
of slxh claims;state whether they are admitted to be cotrect;and whether the claim is denied,
All credi tors of whose claims Atheacc'ep.p:tar;fits have reeeived not ice have
been paid in full.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and d statement of,any other facts deemed necessary for the preparation of the adjudication:
(
If balance for distri.bution is not in cash,list eaer item held in ~ind,giving appraised Vafue(or distribution Value);
500.00
106.55
519.85
84.50
66.00
125.60
$1.8~.J.21...6.Q .
110.79
96.66
14,.13
$.1.1.0.•.7.9......................78,432.39
1,022.18
1,000.00
,8.50
351.24
222.65
)Legacy in Second paragraph of Will
)Farm eqUipment and FaTm Machinery
on.Home Farm to two sons,share &
share·alike
Household Furnishings in kind
Household Furnishirigsin kind
&1948 Pontiac Sdn.
MARY HAMMETT,Daughter Household Furnishings in kind
MILDRED SPRAGG,Daughter Household FurnishingB in ki.nd '
NAOML MILLER,Daughter .Hous.ehold Furnishings'in kind
PAUL W.HEWITT,Son,
ROBERT M.HEWITT,Son,
PAUE,W.HEWITT,Son
ROBERT M.HEWITT,Son
Balance for distribution
None.
Balance for distribution per account,
Itemize any additional de,bits not shown by account:
Accumulated interest on Savings
Refund on Electric Bill
Total additional debits (Add)
Itemize any,additional credits riot shown by account:
Final payment of Pa.Transfer Inh.Tax.
Reaward for Tax contingency
Notary Public &Certified notices
1974 Fed.Fiduc.Income Tax
1974 Pa.Fiduc.Income Tax
Total additional credits (Subtract)
"
Residue:
-:"'0'
.j
Cash.
!•
).',~
(3),
If Family Exemption claimed by Petition,give place of Record:Nane...c.la.ima.d :.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.:·: .
List any advancement or distribution on account that has been m~de,and nature and amount of'same:
No advancement.
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
PAUL W.HEWITT,Son )
ROBERT M.HEttJIT.T,Son )
Legacy of personalty consisting of
farm equipment and farm machinery
located on Home Farm,to·two sons,
sha~e and share alike,See Second
paragraph of Will,at appraised
valuation,$500.00
\,'\
ROBERT M.HEWITT,Son,
PAUL W~HEWITT,Son,1/5th residue including household
furnishings per election filed at
appraised valuation of $106.5~
1/5th residue including household
'furnishings and 1948 Pontiac per
election filed at appraised valuation
of $$19.85
1/5th residue
1/5th residue
MARY HAMMETT,Daughter,1/5th residue including household
furnishi ngs per election filed at
appraised valuation of $84•.50
MILDRED SPRAG,G,Daughter,'1/5th residue inclUding .household
furnishings per election~iled at
appraised valuation of $66.00
NAOMI MILLER,Daughter,1/5th residue including household
furnishings per election filed at
ap.praised valuation of $125.60 ~
COUt"TY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named,Fiduciary or representative thereof,I'";
1/5th :r'esidue
1/5th residue
1/5th residue
./
. ..
being duly J~:w.Q;t;'.tL doth depose and say
that the facts set forth in the foregoing petition are true
to the best of th..~.i.;t;'knowledge anq pelief.
..........s.wor.n to and subscribed before
m.e thi.S."•.ltc,,,.·,,da.,..y~'~~,, ,,..19.15..",\";'.,,,',,."r,_,~9~'.,""\\-..},.')".,\.......'f'",J)---!'',1.(.~J £..I~:i!9",natl:Jfe 0 I Of!!5e~:...:_.',':'...:.'._..:.....:.::.::: .
~1'".--t 11;'~.",;..~.
,~Title "of ~ffil,:e!.,-••~~••Not~ry.Pub"C';~etaysvilh?;WmttngtD'tT"Co:,;••.••:..•;.-.,."~>~..-'"!t1yCommission Expires September 6!197.&:-OffIce"'.I;XDI res ,.................................•....................•'.-,f:',1 ':".,
....,;j
.,
And your petitioner will ever pray,etc.
..••••••.••••"."."•••••••".,,"."••••••"""..~••••""."••""""••"••"•"".",.-0'••••~••••
•
j'I.
:1<
i
~•
.::
~
i'\
No..6.3:':'1.1:-:.94.3..
Estate af....ET.HEL..L ....liE:wI~~...~L~!~....
..~?;g~~..J!Q!!tl~~~.rr..t .
Deceased
Fiduciary....f.AltL...W.'l.-...:tlExU.'l'.';C..&...R.QBERT
M.HEWITT Executors .•.•..••••••.•••.•.....•1..
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
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 hom judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
....-_--._-_.
Attorney....ma z
.,f.-r.-
.,
.,
..r--..r-....;.-.
V
To:
}'-aul W.·H"ewl tt
R..D.2,
Claysville,Penna.15323
FROM
JOHN J.HUGHES
ATTORNEY AT LAW
203 MAIN STREET
Q.AYSVILLE,PA.15323
(412)663-7788
--l
\,
SUBJECT:Ethel L.Hew'tt e/k/n Ethel r,ou Hew'tt Estate
No.63-71-94.3
_I DATE F§b,14,1975,
You are hereby notified that Paul W.Hewitt and Rpbert M.
Hewitt,Executors of Estate of Ethel L.Hewitt a/k/a Ethel
Lou Hewitt,deceased,has filed their First and Final Account
at tho above number and term of the Orphans'CoUrt ot
Washington County,Pennsylvania-,which account has been
placed on the Audit List and will be taken up before the said
Co~t on MONDAY,MARCH 17,1975.at 1:30 P.M.,.at which time
you may present yourself at the Court House in \oIashlngton,
Pennsylvania,should you so desire.
Respectfully yours,
~~j,///:,~~,;7<.~_~.~'"/--'--?~/'r//r,,-.:--
~~~;//"Joh~J.Hughes'/'Attorney tor Accountants
Enclosures:Copy ot Will
Copy ot Account
To:
1tobert 1-1;Hewitt
R.D.2$
'Claysville,Penna.
.~
1532)
FROM
JOHN J.HUGHES
AlTORNEY AT LAW
203 MAIN STREET
CLAYSVILLE,PA.15323
(412)663-7788
You are hereby notified too t Paul W.Hewl t t and Robert H.
Hewitt.Executors of Estate of Ethel L.Hewitt a/k/a Ethel
Lou Hewitt,deceased,has filed their First and Final Account
at the above number and term of the Orphans t Court or
\'1SSh1ogton County,Pennsylvania,which account has been
placed on the Audit List and will be taken up before the said
Court on MONDAY,lMRCH 17,1975,at 1:)0 P.M.,at which time
you may present yourselt at the Court House in Washington,
Pennsylvania,should you so desire.
Respectfully yours,
-/-///::;/;//-/-,-C'{/.//'--:-~,(i1 fI'-?--
/,'"John~Bugha s r'
/'Attorney for Accounants
Enclosures:Copy of Will
Copy of Account
'.
JOHN J.HUGHES
ATTORNEY AT LAW
203 MAlN STREET
CLAYSVILLE,PA.15323
(412)663-7788
FROM
Mildred 'Spragg
2240 Jetferson Avenue
tiashington.Penna.15301
To:
-----:----------------........,.""""":""'-----~"-.-----------.------,
sUWECT:_..aoE~tbwe~J~T....,•......cH.ceJ:lld;L.tli,;,t~a~/:.Jik~/.aa.......c..EMlthwei:l.'L.,...I.TA,;!OWUL...c.Hl:iAHtL1i..:tlji.J.tw...tE~su;tia8.w.t.e.e 1DATE ...E....aLloOb'-A._l1I+oh~1"'-l9u.7....4S~
No.63-11-943
You are hereby notified that Paul w.Hew1 tt and Robert M.
Hew!tt.Executors ot Estate ot Ethel L.Hewitt a/k/a Ethel
Lou Hewitt.deceased,has tiled their First and Final Account
at the above number and term.of the Orphans t Court ot
\iashlngton County,.Pennsylvania.which account has been
placed on the Audlt List and will be taken up before the said
Court on MONDAY,MARCH 17.1975.at 1:,30 P.M••at which time
you may present yourself a t the Court House 1n \riashlngton.
Pennsylvania,should you so desire.
Res ~11Y yours,
---e::--..,J;.'';f.4.."'./r/~'~o/~a/....--..--/
John J.Hughes
Attormy for Accountants
Enel osures:Copy of 1'1111
Copy of Account
FROM
JOHN J.HUGHES
1~.323 ATTORNEY AT LAW/203 MAIN STREET
ClAYSVILLE,PA 15323
(412)663-7788
Naomi Mille:r
ft.'D.2.
Cl aysv1110,Penna.
To:
-----;---------------......,....-""""":'-----------~.------~---~~
"-,
SUBJECT:
ft
a Ethel Lou Hewitt Estate IDATE ~.F:...::e=b........:ll=4I:o'1tt.....:.1947Lo12'__
You are hereby notified that Paul \tl.Hewitt and Robsx-t 1-1.Hewitt~Executors of Estate of Ethel L.Hewitt a/k/a Ethel
Lou Hewitt,deceased.has filed their First and Final Account
at the above number and term or the Orphans'Court or
Washington County,Pennsylvania,which account has been
placed on the Audit List and will be taken up before the said
Court on r-iONDAY,MARCH 17 t 1975.at 1:30 P.M.,at which time
-you may present yourself'at the Court House in \iashlngton..
-Pennsylvania,should you so desire.
Respe.ct~JJ1lYy.ours,.///~///~n"V?:t/~
/John <Hughes
Attorney for Accountants
Enclosures:Copy of \ii11
Copy of Account
JOHN J.HUGHES
ATTORNEY AT LAW
203 MA1N STREET
etAYSVILLE,PA.15323
(412)663-7788
.~~~;;~n Aven~e
1 ••Washington,Penna.15301
To:
-.:..----_-.-----------~----------':-'..,------------.FROM
You are hereby notified that Paul W.Hewl tt and Robert M.
Hewitt,Executors of Estate ot Ethel L.Hewitt a/kin Ethel
Lou Hewitt,deceased.has filed their First and Final Account
at the above number and te:rm of the Orphans'Court or
Washington County,Pennsylvania,which account has been
placad on the Audit List and will be taken up before the said
Court on MONDAY,MARCH 17,1975,at 1:30 P.M••at which time
you may present yourself at the Court House in \-leshlngton,
- .Pennsylvania,should you so desire.-
"'•Res~ctfully yours,~/L~~/;:7~~heS </
Attorney for Accountants ..
Enclosures:Copy of Will
Copy of Account
1.:;,.~1--1
..
l'l
(J)(II
W l'l
I ~f-IIIw-al
C>W al.J a:<i ,...
:J f-f-Z ,...
I 4:IJ)"Z ~W Ul>-z n-Ulw~"'1 Z -r.a:~ui e!0 -I
Z f-(I)-I '!
I f-a :>v«(II lI)
0 ~"'1 -I0
j
,-
J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
Re:Estate of
ETHEL L.HEWITT,
Deceased.
)
(
)
(
)
No.63-71-943
ELECTION TO TAKE IN KIND
I,ROBERT M.HEWITT,residuary legatee under the
Last Will and Testament of Ethel L.Hewitt late of Donegal
Township,Washington County,Pennsylvania,do hereby elect
to take in kind the following items being a part of the
residuary estate of the above decedent as a part of my distributive
share in the above estate,at the inventory valuation thereof.
1.Household furnishings at Inventory
2.1948 Pontiac Sdn.at inventory
Total:
169.85
350.00
I !$8a88-
..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
Re:Estate of
ETHEL L.HEWITT,
Deceased.
l
)No.63-71-943
(
)
ELECTION TO TAKE IN KIND
I,PAUL W.HEWITT,residuary legatee under the Last
Will and Test~ent of Ethel L.Hewitt late of Donegal Township,
Washington County,Pennsylvania,do hereby elect to take in
kind the following items being a part of the residuary estate
of the above decedent as a part of my distributive share in the
above estate,at the inventory valuation thereof.
1.Household furnishings at inventory
Total:
l06.)S
~
~!6
/()!,,~5
•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS I COURT DIVISION
Re::Estate of
ETHEL L.HEWI TT ,
Deceased.
)
(
)No.63-71-943
(
)
ELECTION TO TAKE IN KIND
I,NAOMI MILLER,residuary legatee under the Last
Will and Testament of Ethel L.Hewitt late of Donegal Township,
Washington County,Pennsylvania,do hereby elect to take in
kind the following items be ing a part of the residuary estate
of the above decedent as a part of my distributive share in the
above estate,at the inventory valuation thereof.
1.Household furnishings at inventory 125.60
\
"".
r
.....f
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
Re:Estate of
ETHEL L.HEWITT,
Deceased.
)
(
)No.63-71-943
(
)
ELECTION TO TAKE IN KIND
I,MARY HAMMETT,residuary legatee under the Last
Will and Testament of EthelL.Hewitt late of Donegal Township,
Washington County,Pennsylvania,do hereby elect to take in
kind the following items being a part of the residuary estate
of the above decedent as a part of my distributive share in the
above estate,at the inventory valuation thereof.
1.Household furnishings at inventory
•~.•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
Re:Estate of
ETHEL L.HEWITT,
Deceased.
)
(
)No.63-71-943
(
)
ELECTION TO TAKE IN KIND
I,MILDRED SPRAGG,residuary legatee under the Last
Will and Testament of Ethel L.Hewitt late of Donegal Township,
Washington County,Pennsylvania,do hereby elect to take in
kind the following items being a part of the residuary estate
of the above decedent as a part of my distributive share in the
above estate,at the inventory valuation thereof.
1.Household furnishings at inventory 66.00
,WASJUNGTON",....",.""""".",.,...""",,,,.,.,,,
'.
Form RCC-33
~~
RESIDENT DECEDENT
"¥'G~-:7/-?~~
COMMONWEALTH OF PENNSYLVANiA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
"j
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 by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
_E,THEL ..~,~..:.~:,=;;;,:~.~~E ESTATE o~}::::UA;;::F
(state full name of decedent)
Late of W,as.,b..ingtOJL ,"..,..,..",..,".....County l1DMINlSXKOODt
Sbte of ,.FennS,ylva.n,i,a,,'..,,.,','..,''.',,'',,''..,'..,,','','..,..'.'.}S8:
County of'washing.tQu,..
......P.AJJ.L ...W~...,HE.WITT ..an.q......R.O'BER.T...M.,H,EW.l'l.'T,.ExecutorS
of the estate of the above-named decedent being duly sworn,depose and say
Decedent died
:~::rN::~t:::ir::.::::::::an:::~;=~:}....'.,J()1:J,JJ.J.,a.P'gl1~$,....~§q~"G1::tY.§Y.,~.!J_~1.:J?~:J:l:rl:§y~~~~.~.~...............,.........
'mailed.
That as such Ex.e.cll.t.ar.s deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
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
N nNE
That the contents of said safe deposit box or boxe~are itemized under Schedules of this
return,with the ex~eption 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.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 imm~diate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in~
debtedness of the United States to the decedent;all obligations,wheth~r 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 bydecedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance policl'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
~~----------
-----------------------------
.'•
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 deced.ent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements shOWing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement"(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and.such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of 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 indi.vidually,or jointly 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.
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 Ilnpaid 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 Summary.
Subscribed and sworn to before me this .....1.2.t.b......g.~Y 0 f
.A~g,g.~.t.1 ,..,etay-of 19 1..2 ..
~o~r~························
Washington,Washington County,Pa.
My Com.expires April 12,1975.
...~....2l..~.........:2i~
(Executor-JtcdmiKimDt1Si9
(Street Number)
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 !"I-54)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
B.uREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "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 wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a.
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,ore
to be listed on Schedule "F"and must not be deducted from this schedule.
Home Farm -247.66 Acres +in Donegal Town-
ship,Washington County,Pennsylvania
Upon the above described premises is
erected a frame far.m dwelling with barn
and outbuildings.
Woodburn Farm -65 Acres +in Donegal
Township,Washington County,Pennsyl-
vaniSl,
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
49,200.00
6,500.00
(3\
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page ofthis return.
55,700.00
~"'---------------
'.COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
.,
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.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,pa.intings,a.utomobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe ~llly
PERSONALTY:
Household FurnishingS;
1948 Pontiac (sold to Bob Hewitt)
BANK ACCOUNT.s:
No.20140193 in name of Ethel L.Hewitt,
simplified savings,Mellon National
Bank,Claysville,Pa.
No.3570535 in name of Ethel L.Hewitt,
checking account,Mellon National Bank,
ClaySVille,Pa.
Savings Certificate No.E30362,in namE
of Ethel L.Hewitt,Mellon National
Bank,ClaySVille,Pa.
UNIT ESTIMATED
VALUE MARKEl'VALUE
552.50
350.00
7,010.29
405.96
10,000.00
DEPARTMENT VALUATION
(Do not write in
this space)
}0 ·000 D0/.
LIVESTOCK:(Undivided 1/2 interest)
Farm equipment
14 Steers @ 180.00
10 Cows @ 180.00
8 Calves @ 1$0.00
11 Heifers @ 125.00
Less Paul Hewitt's
share
=;=2520.00
=1800.00
=..-BOO t on ~O,
=1375.00
6495.00
3247.50 3,247.50
500.00
_3:21./7,50;
0=
~·OO
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
22,066.25
RCC-J6.'".
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(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 himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)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 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)~N~o~__
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)No
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others -:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which c01lld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be SuppOl'ted 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
NON E
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
COMMONWEALTH OF PENNSYLVl\.NIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRFCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal ,property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I
Address and Relationship of Co-Owners,and Place I
of Record of Instrument,where Real Estate.!
NON E.
Unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
_~....;A f
r
flCC-37 1'(1'2':63)
COl\ll\lON.\\"EALTH OF PENNSYYLANIA
TRAMSFER INHERITANCE TAX
RESIDENT DECEDENT
,.
SCHEDULE "0"
BENEFICIARIES
BENEFICIARIES AND ADDRESS~S r RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Paul.W.Hewitt
R _n _?.nl snnnri1 1 A 'PA_~on Yes
"~
'r'\_,.....M if...,.,-1 +.+.
R_n.?rnAV~"Iril'e l'A._~on Yes
Mildred ...
22!J.O Jefferson Avenue
Washington.Pa.Daughter Yes
Naomi Miller
R.D.2.Claysville.Pa.Daughter Yes
MA.J'OV l-T--_J.J.
2994 Jefferson A.venue
Washington,Pa.Daughter Yes
.
.
\
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
Will
Administration (No.
P.'<THE
Year ....
(Executor-Administrator
must complete "As
Reported"column #1.)
C1 >-l 'i:l ::0
"1 "1 ~~0 pj "1 e.Vl ::s Vl
Vl Vl 0......::s 'i:l>-l ~e.'""1
pj Vl 0>:'i:l '0pj~C'""1 "1
CP 0 ~'0
tr:l ~'"Vl ,...,...'<pj,...
~
Wf!@.tl:J ~I:I~'W:r 'l'T,
Deceased
Late of Donegal Township
County ofWftsl:l,:i.p.gtqI:l..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
[J')c:::
~
~
)0-
::0
W U'J U'J .....::
n n?"?"?"q t:ri >•..
."
>-Vl
tJ
(t..-8'1'-:.>"1 __
:3
~r.c...
-00 -00N\J1.f\.>\.11...........;.~)0-
:0 -.J Vl
,0"0 ~.,.,...0 ~..........'v'.'0 .....
:-.-0'--:1\)0 "1\not;. .c...
~.-
-00-00
i'
-00-00-00-00-00-00
;.
-00 -00
:-..1
:-..1
"-:-..1:0":
0":.:.
1\):\J1.:-."..~q '0 r;~V'
.,v f1 (jJ.t)fllHS"l.
S 7,71~i..J 0 Ii;jJ SIf):!I,MOft/1'1,):.1.1 '/'1...,
CJ I"c 1_'J SSny
J,o ".L'./f.1 ~
.J,/1 {/i /(fl/'/:!'~1J
..,..<J,it (it..
'("'~...........-3 "(J ...~J ~-::t.CI ..,
RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
PAUL W.&ROBERT M.HEWITT
(Executor~)
IN YOUR REPLY PLEASE
REFER TO 38-206-9
Inheritance Tax Division
j
In Re:Estate of __---=E=T~HE=L~L~.~HE=:..:.:WI=T-=-T_a=:J/L.::k~/__=a=_:___,.__----_
_....:..:.W....:..:.A~SH::.c:..I....:..:.N....:..:.G_T_O_N__County -File No.63-71-943
Dear Mr.Hewitt:
I'You are hereby notified that the original..'.'
appraisement in the estate of Ethel L.Hewitt a/k/a
has been filed in the office of the Register of Wi lis of Washington
County on September 4 ,19..1l.,Said appraisement reflects the following
valuations:
Real Estate -'S~S~,J-7...,0"-'0':_'•...,0:<_'0':__---
PersonaI Property__---'2=-2~,0=6=6~.=2.:::.S _
T ransfers _
J0 int Iy Own ed -:-:--:-:---:---_
Total ......7-'-7-1-,7......,6""'6"-'.'--"2...."S<--_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date September 19,1972
DATE OF DEATH:
Note:This is not a bi II.
September 4,1971
Estate of HEWITT,'ETHEL 'L.a/k/a
(Last Name)(First Name)(initial)
.:,;.,...
RCC-39 (5-68)
COMMONWEALTH OF PENNSYI.,.VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
DATE OF DEATH 9-4-71 FILE NO.63-71-943
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that t hll-ve appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each itern in the la!!t column to the right in Schedules"A","B", "C",and "E".
Dated:September 19,1972 ~4'~hk2IJ&«4A~INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register ofWills in andfor County,Pennsylvania,do respect-
fully report that I have allowed deductions in the am(ll~nts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column tQ the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:--...,.........,.,.--....-'--
REC?ISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule a)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE 77,766 25 77,766 25
Valuation of life estates or
.
(*)As evidenced by Charitable
Exemption Certificates issued
.by the Secretary of Revenue.
COMPUTATION OF TAX
$--...,..,....,...--r"rl-...--+..,..-~
$~--,-~r...--+....c...L....;
$---.-----+-""-
$---._------+_---..:
$--------+--
$~--~TOTAL TAX BALANCE :-/yOd.",.':8-PAIJ;>-"i,'
TOTAL TAX $Ji~111
Less taxp~~~~~l~:aid ~$'.r~;t,7,E'","
Less 5%of tax if paid within
3 months after death _J
BALANCE OF INHERITANCE TAX DUE $--.-_~f,.-2.L.JMAdd~n~e~71\~a~~~etr $21m
AMOUNT OF ESTATE TAX ASSESSED $_---.,-.,-L-
Estate tax paid $--...,...........,.__---ll-
BALANCE DUE $----,.,..--.,..--.,..--....JL--
Add interest at rate of 6%from
------It,o--
FOR USE OF REGISTER ONLY
Tax on'$-----=:--J~-+-,..,....,..,-~~
Tax on $,/:'7.L./Of-:>Y()6%0
Tax on $-----...,...-+-......,.,._
Tuoo$1K
Tuoo$1ft
~em~oos *
Total Estate __---__'----..-
FOR USE OF REGISTER ONLY ADJUSTMENTS ,
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will IN
Administration ~o.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ETHEL L.HEWITT
Deceased
Late of .
County of
DONEGAL TWP.
WASHIlIGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
of
~.~Pt.~mb~r......1..9..j.......l9..7.~
W''he'COUNTY iU5 1.:ng.t.Q.n .
FILE N9 §..~~..71.~.9.4..3..
-----1-
COMMONWEALTH OF PENNSYLVANIA DATE
RESIDENT INHERITANCE TAX
APPRAISEMENT
Funn RCC-2
•DF.P4R.TME~T OF REVENUE
BUREA'Q OF COUNTY COLLECTIONS
•HARRISBURG.PENN~..17 127
Whereas..~t..p.~.l ~.;!.;R~~~~.t.~IJ~l~::late of p.~~.~.g~.1 T.wP.~.
in the County of ..:Washington : :Commonwealth of Pennsylvania.having died on
the 4 t.h day of S.ep.t.e.mb.e.r 19 71,seized and possessed of an estate
subject to Inheritance Tax u~der'the laws of the Commonwealth of Pennsylvania;
Therefore,I D.ominic R~D.~:M,;a.ria an appraiser duly appointed according to law.
having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years.the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
REALTY:.....,'._......
'.
See Schedule "An attached to appraisement 55.700 00
PERSONALTY:'~...
See Schedule "B"attached to appraisement 22,066 25
-!,
,'-J ...I ....,
...)..'
".,·.....-
"',•
....
1
.4
".~
~'..,-,
.......l,.-.'~,.....-
.''Total..77.766 25
.
Having been duly sworn aceord~~w,1do hereby ce~~th~ove appraisement is made in con-
formity with law on this ....J.........day OL~';~.'0_.........................1926
·~Jl~A;Z..........~/;2J~~;.'$'''')~,pen';!
(Poat O!llee)
WASHINGTON.............................................County
...,
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ETHELJ...~W:J::'J;'J;.a.l~/~.
Deceased.
Late of
DONEGAL TWP.
Date.of Death,..~.~.P~~~lJ..~.~...4..L ..!.~'!.~.........
Appraiscmel!t Docket Vol.38 .,....................................................•
Page,2Q6~9 No.6..3.~..71~.9.4.3 ..
Filed ill Register's Office,S.e.pt.•...l.9..,19 7.2·
A'-nDunt of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,; .
Wrote abo,ut Appraisement,
Appeal f,.om Appraisement,,..
Entered and charged,,.,..
.~
-$-:.::
M'~....
~
}-.
4)
::l.
'j.
.
Form L-l54 (Rev.9-69)
Ethel L.Hewitt
september 4,1971
201-40-1905
2560616$70002
sept.25,1972
Internal Revenue
Service Center
~~@]D&{£O®[jl){£~@~®®~®[jl)
Dale:
P.O.Box 24.5,Cornwells Heights,Pa.19020
[Q)@[%l~rruu@au~@{f ~[}u@ ~®.@QIJ[[~
~-~{.,.,.
.sSN:
DLN:
Estate of:
Date of Death:
"•"'.~.,i ...;".'.'::'.....-.'f
..-Aad,eia any reply to:/',
"
,~;;.'';'.-
';.h
ESTATE TAX CLOSING LETTER
(This is not a bill for tax due)
r>Paul W.Hewitt,Exec.
R.D.2
Claysville,Pa.15323
Director
\
Total credits......................................$,-.-O~-__~_
Net estate tax.....................................$8=2=0~.~8~0~_
Penalties,if any..................................$-0=--_
Gross estate tax...................................$__~8~2~0~.~8~0~_
Less credits allowed:
State death taxes..............$__-O~-_
Federal gift tax...............__-O~-_
Tax on prior transfers.........-0-
Foreign death taxes............-~Q_-__
The computation at the bottom of this letter shows the Internal
Revenue Service's determination of the Federal estate tax liability
for the estate named above.You should keep a copy of this letter as
a permanent record,since your attorney may need it to close the
probate proceedings for the estate.It.together with proof of payment,
is evidence that the Federal estate tax liability for the estate has
been settled.
t,·'f-.'-.
"
Form 706 United States Estate Tax Return
IRS use only
Date received
Estate employer identification number
'-----------,------,-----c-=---::-----Address (Number and street,city,State,and ZIP code)
R.D.#2,Claysville,Pa.15323 -----
Estate of citizen or resident of the United States
Name Designation
Robert M.Hewitt Execut~----_._-.._._--------'-----'-._------'-._--
R.D.#2,Claysville,Pa.15323-------------------------_.__.--_._---
Executors and administrators (including ancillary executors and administrators)
Estate of:
Address (Number and street,c.ity,State,and ZIP code)Telephone number------.--------------1------------------------1-----------
Attorneys representing the estate
Name
Paul W.Hewitt Executor R.D.#2,Claysville,Pa.15323------_·_---------1-----------1----------
ETHEL L.HEWITT-_.'-----..-_._----------~-----•.------.------
Address of decedent at time of death (Number and street,city,State,and ZIP code)
(Rev.July 1971)
Department 01 the Treasury
,Intemal Revenue Service---'-----------------------,.---_......!-_------
John J.Hughes,Esq.203 Main Street,Claysville,Pa.15323 663-7788
Case numberNameandlocationofcourtwherewillprobatedorestateadministered
Common Pleas,Orphans-Court Division,Washington County,Pa.--_._-----_.:-:-._-----'----------------
-------------------
If decedent died testate,check here 0,and attach a copy ofthe will
Computation of Tax
If prior to filing this return any payments have been made or certain marketable United States Treasury bonds redeemed,see Instruc-
tions For Computation of Tax on page 35,
70,999.90
-~._---------~.~-~-~-~-~-----_.--
_.~-_._-~-~-~-~-~~.~.~-~-_._..---
$820.80----.-.----...------0..·--------·
_~__-__~_~_~.~_~_~_:_~_~00:_~..:_:..l.-'~--'----'---~g-:-~j~-,;Jg-·
,~'"" \'-'----------'------1
,I :':J,\\1./...I ,~/\./
,.I"~,I
3'>,!
I'·"~--""""~
:JLi,f
I~U:iPart
Part I
1 Total gross estate (from Recapitulation,page 3)
2 Total allowable deductions (from Recapitulation,page 3)
3 Exemption
4 Total deductions plus exemption
5 Taxable estate (item 1 minus item 4)
6 Gross estate tax (use Table A on page 35)F"i I ,"'C'jj ,';.....,'r"~
7 Credit for State death taxes (use Table B on page 35),ld,'!:/.i (It;.1-.~...
8 Gross estate tax less credit for State death taxes (item 6 minus item 7),This is the net amount payable
unless credit for Federal gift taxes,tax on prior transfers,or foreign death taxes is claimed in Part III
Part III
9 Credit for Federal gift taxes ,
10 Credit for tax on prior transfers (from Schedule 0),
11 Credit for foreign d~ath taxes (from Schedule P),
12 Total of credits under Part III (total of items 9,10,and 11)
13 Net estate tax payable (item 8 minus item 12).
ILnnmngmm .
.-.--------------0-----------
$
o
820.80
Under penalties of perjury,I declare that I have made diligent and carelul search lor property of every kind left by the decedent,and that this return,Including accompanying
statements,has b"n examined by me,and is.to the best of my knowledga and belief.true,correct,and complete."prepared by a person other then the executor or administrator.his
declaration is based on all inlormation 01 which he has any knowledge.
....------.---------.---....--...----._....---....-....'(siiriitiire-oi"e'ieciito,'oriifriiinistriioii------..._.-.--..-----.-----------------.,.-.-----------.----------(oite)---.--.----
-(sfiriiiu-re-oT-priip'iire,-(fiidfviduii-o-r-ifrm)-otlier-ttiiii-eiiCiitOr:-idmliiisiritor,-·or-ittomey-iiliiifiili-beiow)----··-·---(AddrtisSJ-----------------------·-------------(Oiie)'--.-------
Declaration By Attorney-
I declare thet I am (the/one of the)attorney(s)listed above representing the estate,and that I am currently qualified to practice in the State of _
(sfgiiitu':;,o,-iitomey-"ho-prepared-tho'reiii,ii)--------------------------.-..--.-.----------.-------'------------------_..-------------.---------..(Dite)------...--
Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
Recapitulation
Sched·
ule Gross estate Alternate value Value at date of death
A
B
Real Estate .
Stocks and Bonds
$$61,850.00.._-----------------------'-----------------------_.
o
c Mortgages,Notes,and Cash 17,416.25
o Insurance on Decedent's Life o
E Jointly Owned Property . .
3,247.50
F Other Miscellaneous Property 1,402.50
G Transfers During Decedent's Life o
H Powers of Appointment o
Annuities . .
o
Total gross estate $$83,916.25
Sched·ule Deductions Amount
I-~-----------------~-~~----------I ----
K 2 Debts of Decedent
J 1 Funeral Expenses and Expenses Incurred in Administering Property Subject to
Claims
o
o
$10,999.90
$---~-~_!_?_?_?_~_?_~---_.
._------------Q.-----------6 Net Losses During Administration .
5 Allowable amount of deductions from item 4 (see note 1)
7 Expenses Incurred in Administering Property Not Subject to Claims
3 Mortgages and liens
4 Total of items 1 through 3
L
L
K
M
8 Total of items 5 through 7 .
9 Bequests,etc.,to Surviving Spouse
10 Adjusted gross estate (see note2)•
11 Net amount deductible for bequests,etc.,to surviving spouse (item 9 or one-half of item 10,which-ever is smaller). .
o
N 12 Charitable,Public,and Similar Gifts and Bequests $o
Total alklwable deductions,except exemption (total of lines 8,11,and 12)$10,999.90
1 Note.-See paragraph 1 of the instructions for the Recapitulation on page 30.
2 Note.-Enter at item 10 the excess of "Total gross estate"over item 8,if the decedent and his ~urviving spouse at no time held
property as community property.If property was ever held as com munity property,compute the "Adjusted gross estate"(item 10)
in accordance with the instructions for the Recapitulation and attach an additional sheet showing such computation.
Page 3
Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
General Information
Washington,Pa.15301
----------------------------
_~_Lengthof last illness
--------
---------------------------,------------------------------------------
1 State in which decedent was domiciled at time of death I 2 Year domicile established in this State
Pennsylvania 1890 _
3 Place of death,if different than decedent's address (e.g.name of hospital)
______W'-'_a_s'---h'---i_n-"gLt_o_n H~8 pita1,155 Wi!s on Avenu e,
4 Cause of death
Cerebral Arteriosclerosis-----------6 Decedent's physicians
N Address (Number and street,city,State,and ZIP code)_______________c.=a,m"c.=e -----I------
C.J.Tripoli,M.D.
90 East Maiden Street
Washington,Pa.15301
7 Date and place of birth
September 13,1890,West Alexander,Pa.15376---------------------------------------------8 Decedent's business or occupation.If retired.check here O.and state decedent's former business or occupation
'Housewife
9 Marital status of decedent at time of deathoMarried-Date of marriage to surviving spouse
-Domicile at time of marriage
~WidowJDXJricbDr.-Name and date of death of deceased spouse
Albert Mason Hewitt,March 6,1966
o Single
o Legally separated-Name of legally separated spouse
o Divorced-Date divorce decree became final
--------------------------------------------------------------------
in Schedule N or any heir receiving
Name
10 Individuals who receive benefits from the estate (do not include charitable beneficiaries shown
less than $1,000)
Name.-Enter the name of each individual who receives benefits Amount.-Value all interests on the date of death orthe alternate
from the estate directly as an heir,next·of·kin,devisee or legatee or valuation date,whichever is used for estate tax purposes.The
indirectly (for example,as beneficiary of a trust,annuity or in·interest of each beneficiary should be valued in the same manner
surance policy,shareholder of a corporation or partner of a partner·as it would be valued for estate or gift tax purposes.Where precise
ship which is an heir,etc.).values cannot readily be determined (certain future interests,for
Social Security Number.-If the individual has not been located example),a reasonable approximation should be entered.The sum
or has no social security number,etc.,enter such explanation.of the values of the interests of all unborn or otherwise unascer.
Age.-Qn the date of the decedent's death.tainable beneficiaries should be shown on the last line (all un·
Relationship.-Include relationships by blood,marriage,or ascertainable beneficiaries).Values should be stated without reo
adoption or indicate NONE.quction for any estate or inheritance taxes.-----------------------:---------------------------------------------------------------
Social security number Age Relationship to decedent Amount
Others
Surviving spouse
Paul W.Hewitt
Robert M.Hewitt
Mildred Spragg
Naomi Miller
Mary Hammett
57
44
54
52
46
x x x x x x x
Son
Son
Daughter
Daughter
Daughter
14,583.27
14,583.27
14,583.27
14,583.27
14,583.27
All unascertainable beneficiaries .72,916.35
Alternate Valuation
(These instructions apply if alternate valuation is elected.For further information on this subject,see the instructions.).._-------....•._-----,---_...._,---~--------_._---~._..-----_...~._-------_._--_.._.__....~~---~-_._._--_....__._.-----_._---~._-_.._-,------~---
11 An election to have the gross estate of the decedent valued as of the alternate date or dates is made by entering a checkmark in theboxsetforthbelow.o The executor elects to have the gross estate of this decedent valued in accordance with values as of a date or dates subsequent
to the decedent's death as authorized by section 2032 of the Code.
Page 5
Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
SCHEDULE A-Real Estate
(For jointly owned property which must be disclosed on Schedule E,see Instructions for Schedule E.)
Itllllnumber
1
Description
Home Farm -245 acres,Donegal township,
Was hington County,Pennsylvania.Upon the
above described premises is erected a frame
farm dwelling with barn and outbuildings.
Value based on apprataal,copy of which is
attached.
Alternate val·uation date Alternate value
$
Val ue at date of death
$
55,350.00
t,
I
2.Woodburn Farm,65 acres,Donegal
Washington county,Pennsylvania.
improvements.
TOTAL (Also enter under the Recapitulation,page 3.)
Township,
No
$
6,500.00
$61,850.00
(If more space IS needed,Insert additional sheets of same size)
Pale 7
~........."'._...~........-..........-..,...-.
•
APPRAISALS •SALES
MANAGEMENT
J.C.MCCLEERY,REALTOR
28 COURT SQUAr~E ARCADE
WASHINGTON.PENNSYLVANIA 15301
PHONE:22.5-7726
May 30,1972
~.,r.J0 hn .J.Hug he s·.,Es quir e
~1 ainS t reet
Claysville,Pennsylvania 15323
Dear Mr.Hughes:
R~~Ethel L.Hewitt Estate
R.D.#2 -Donegal Township
Claysville -Washington CO.,Pa.
In accordance with your request I have made an appraisal of the above
captioned proprrty..
The purpose of the appraisal was to estimate the Market Value of the
property as of September 4,1971.
I have inspected the property and have made a thorough investigation
and analysis of all matters affecting the value.As a result,I
would estimate the value to be as follows:
DEPRECIATED VALUE OF DWELLING
DEPRECIATED VALUl ~F OUT BUILDINGS
289 acres @ $150.)0 per acre
TOTAL FOR MAIN FAR~
65 acres @ $100.00 per acre
$8,000.00
4,000.00
43,350.00
$5S,3~;O.OO
6,500.00
Market Value is defined as,II The price a willinq,v/ell informed buyer
acting without duress or necessity,will ray a willing,well informed
seller acting '''Iithout duress or necessity."
J CM/nj
j
,I
1 •
N E I G H B 0 RHO 0 D &MAR K E T D A T A
The subject property is located in Donegal Township,Washington
County,Pennsylvania.It has an R.D.#3 Claysville Addressand
is located between the Village of Taylorstown and Dutch Fork Lake
in the area which is directly north of Claysville.
The property will be very near the new West Penn Power area which
will be developed into an attractive lake site and power plant
combination.It is a very desirable area for country homes or
farming.Most of the homes and farms which have been sold within
the past three years have been sold to people who wish to live in
the country without fa~ming on a full time basis.Many of these
now work in the Pi~tsburgh area and commut~via 1-70 whjch is
easily accessible from the area.The subject property contains
more than 350 acres which is more land than the buildings willsu~rt ona full time faming basis.Although it is located in an
area where five to ten a~re tracts i6uld easily be sold off after
the farm were sold.There is adequate water in the area and sewerage
is by septic tank.
There have been several similar properties sold within the past
years.The first sale I considered as follows:
WEST FINLEY TOWNSHIP -Commonwealth of Pennsylvania Game Commission
purchased from Addison B.Longstreath -February 26,1971 -Con.
$40,000.00.This consisted of 206.10 acres in two tracts.There
were more buildings with out buildings in better condition but ,the
contour of the land was not as nice as the subject and ,it was located
in a more remot~section of the County.
R.D.#2 WEST ALEXANDER -Alex N.McLeod,Jr.from Glenn J.Richey
_July 9,1971 -Cor:$30,900.00 -Excellent one story brick house
fair barn and 92 acres of land.Not as well located as the subject
less land but better dwelling.
DONEGAL TOWNSHIP -Darrell C.Robertson from Edgar W.Meyers -
February 1969 -212 acres of land with a very old type brick dwelling,
two stock barns and fair to good land.This sold for $32,800.00 and
was not as well located as the subject and has increased in value
since the date of purchase.
-------------~------------------------------------------~
•
PRO PER T Y
DES C RIP T ION
EXTERIOR -The subject property is a typical,Washignton County farm
house which is frame with aluminum siding.There is a metal roof
andrnetal gutters and downspouts.There is a nice concrete porch in
the front.There is a stone foundation and concrete walks in the
front.
INTERIOR -Entrance into hallway with attractive stairway leading
up to the second floor.High ceiling.To the left is the living room
with attractive fireplace with ceramic tile hearth and two cupboards
built into each side.The floor is pine and covered with linoleum,
t~e walls and ceilings are plastered and in fair condition.There
is a dining room back of the lviing room with papered w~lls which
are in poor condition.The floor is slightly uneven,pine and'
there is an old type mantle.Heat is provi'ded by a floor furnace.
Back of this is another room with lfnoleumfloor and a gas space
heater.There is a back stairway from this room.Beside this room
is a kitchen with porcelain sink,old fashioned cupboards and an
uneven floor ..Off the dining room is the bath which has an asphalt
tile floor,stall shower and plastic tile on the walls.There is
an older but servicable commode and shower and lavatory.Off the
bath is the utility room with attachments for the washer and dryer and
a linoleum floor.The walls an-ceiling in this room are covered
with wall board.Second living room in the front with plastered
and painted walls and ceiling.A marble mantle and this room is in
better condition than the other rooms.
SECOND FLOOR -nice stairway up into hall with plasterd
walls and ceiling.There are four large bedrooms on the second floor.
Each with a small clothes press.The plaster is in much better
condition on the second floor.There are fireplaces on the inside
VI all s 0 f two 0 f the bed rooms .The floors are all pin e.
BASEMLNT contains a coal furnace which is not being used.
Galvanized and some plastic plumbing,a concrete floor in one section
and the other section has an old concrete floor which is badly cracked.
There is a gravity water pump system and the intrrior of the foundation
i s c0 ate d wit h can c rete.The rei s BX and knob arid tube VI i ri ng.
BARN -There is a frame bank barn with a concrete block foundation
and a metal roof.The windows have been knocked out and the exterior
is badly in need of painting.The interior of the barn t suitable
for hay storage and stock.A two story wagon shed and a one story
addition and a very leaning grainery all in fair to poor condition.
......;
Form 706 (Rev.7-71)
SCHEDULE B-Stocks and Bonds
(For jointly owned property which must be disclosed on Schedule E,see Instructions for Schedule E.)
Estate'of:ETHEL L.HEWITT
Page 9
(If more space.IS needed.,nsert additIonal sheets of same sIze)
Item Description (includine face amount of bonds or number of shares)Par Unit value Alternate val-Alternate value Value at date of dnthnumberuationdate
--
1 $$
TOTAL (Also enter under the Recapitulation,page 3.)$$NONE
,'
\
Form 706 (Rev.7-71)
.Estate of:ETHEL L.HEWITT
Schedule e-Mortgages,Notes,and Cash
(For jointly owned property which must be disclosed on Schedule E,see Instructions for Schedule E.)
Item Description Alternete val·Alternate value Value at date of deathnumberuationdate
--------
1 $$Cash in Banks:
Mellon National Bank
200 Main Street
Claysville,Pa.15323
Savings account No.20140193 7,010.29
2.Checking account No.3570535 405.96
3.Savings Certificate No.E30362 10,000.00
~
TOTAL (Also enter under the Recapitulation,page 3.)$~7,416.25
I'
I
(Ifmore space is neede·d,insert additional sheets of same size)Page 11
Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
SCHEDULE D-Insurance on Decedent's Life
. D Yes D No
,
1111II Description Allemile VII-Allemite vilul Vilul at dlle of deethnumb.r uilion dill
1 $$
.
NONETOTAL(Also enter under the Recapitulation,page 3.)$$
Was there any insurance on the decedent's life which is not included in the return as a part of the gross estate?.
If "Yes"full details must be submitted under this schedule
(If more space is needed.insert additional sheets of same site)
Palle 13
Form 706 (Rev.1-71)
Estate of:ETHEL L.HEWITT
SCHEDULE E-Jointly Owned Property
1 Did the decedent,at the time of his death,own any property as a joint tenant or as a tenant by the entirety,with
right of survivorship?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .0 Ve.Ol No
It "Yes,"state the name and address of each survivingco·tenant.
Name Address (Number and street,city,State,and ZIP code)
-------------------------1-----------------------------------------.-------
---~-------_._-------------------_._----------------------------
-----_._---------------------------'------------.--------------_._------------_.----------------------
2 If the answer to question 1 is "Yes,"has the full value of the property been included in the gross estate?. . .0 Ve.0 No
It "No,"see the instructions for this schedule and submit the necessary proof.
II.m Dlscrl"'on Allernll.VII·Altern.le VIIu.Vllue II dlle of dellhnumberulliondlle--I $$
Undivied i interest in livestock as follows:
14 Steers @ $180.00-$2,520.00
10 Cows @$180.00 •1,800.00
8 Calves @$100.00 =800.00
11 Heifers @$125.00 =1,375.00
$6,495.00
Less,Paul Hewitt's share 3,247.50 3,247.50
,
TOTAL (Also enter under the Recapitulation,page 3.).$$3,247.50
(If more space is need.d,Insert additional sheets of sam.size)
Form 706 (Rev.7-71)I~
Estate of:ETHEL L.HEWITT
SCHEDULE F-other Miscellaneous Property
(For jointly owned property which must be disclosed on Schedule E,see Instructions for Schedule E.)
---_.__.._------_._--_.---------------------_..----_.-.-'---_.._--
1 Did the decedent,at the time of his death,own any interest in a copartnership or unincorporated business?
If "Yes,"state business name and address.
Yes No
x
x
x
x
x
--------------------------------------------------------
2 Did the decedent,at the time of his death,own any articles or collections having either artistic or intrinsic value,such as
jewelry,furs,paintings,antiques,rare books,coins or stamps?
If "Yes,"full details must be submitted under this schedule..-"-_._------------.-.•._-_._---------------_._-----------_._._-----_.._-----_._-~-_..-.-_._.._,_._._-------------
3 Was there any insurance which the decedent owned on the life of another which is not included in the return as a part
of the gross estate?
If "Yes,"full details must be submitted underthis schedule.-_._------.-~------------_._----------
4 Has the decedent's estate,his spouse,or any other person,received (or will receive)any bonus or award as a result of the
decedent's employment or his death?
If "Yes,"full details must be submitted underthis schedule.-------------------------------------------
5 Did the decedent at the time of his death have a safe deposit box?
If "Yes,"state location,and if held in joint names of himself and another,state name and relationship of joint depositer.
If any of the contents of the safe deposit box are omitted from the schedules in this return,explain fully why omitted.
----------._---.---------------------------------------------------------------1
6 Did the decedent,at the time of his death,own any other miscellaneous property not reportable under any other schedule?x
----------------------------------------------------
V.lul It dlle of deethItemnumber
1
Description
Household goods and personal effects
Alternltl val·ultion dltl Altem.te nlul
$$
552.50
2.1 -1948 Pontiac automobile 350.00
3.Farm equipment 500.00
TOTAL (Also enter under the Recapitulation,page 3.)$$1,402.50
(If more space is needed,insert additional sheetsof same size)Page 17
X
X
II
ETHEL L.·HEWITTEstateof:
Form 706 (Rev.7-71)
SCHEDULE G-Transfers During Decedent's Life rf_____________________________________________Yes No
1 Did the decedent make any transfer described in the first paragraph (including the six sUbparagraphs)of the instructions
for this schedule?. . . . . . . . . . . . . ..,X
2a Did the d~-~;d~;;t,-;rt~nyti~e,-;;:'ak~at;~~sfe~(c;th~~th~n-an outright-tr~nsfernot-in trust)of a~amo~nt~f $5:000 or-;~re ---II --
without an adequate and full consideration in money or money's worth but not believed to be includible in the gross estate II
as indicated in the first paragraph (including the six subparagraphs)~f the instructions for this schedule?
If "Yes,"furnish the following information:
2b Date l~~A::u~t~r ~alue-r2d~:~~~~t~:-~-:~~~~fu:___-----~-_~-~__------__-=~~~_--_~_
3a Did the decedent,within 3 years immediately preceding his death,make any transfer of his property without an adequate
and full consideration in money or money's worth?.
If "Yes,"and the transfer was of an amount of $1,000 or more,furnish the following information:
3b D~_~~I 3C--A~ount or ~al~e \3d characte~~~f:ansfer _-~~=~=---__-~~-_-~_~_--~_~-~-_-_II
3e Motive which actuated decedent in making the transfer II
3f Name and address of hospitals in which decedent was confined;ithin 3 ye~~~his de~th--------------------------11
4 W~re -!~er~;~__exi~t~~-c-~_atjh~-tim;-oft~e deCe~~n!:s~{~;th;,;-y-t~ust~~~-reate~j)i_fum_~uringJ:1isJ~feti;-;;e!~_.=~_~_..__~_X
Sa Have Federal gift tax returns ever been filed?
If "Yes,"furnish the following information:X
5b Period(s)covered \5c Internal Reve~-ue-o-ffi~~(s)-;h-e-re-fil-~d------.--- ---------------111
I
1'1
Itemnumber Description Alternate val·uation date Alternate value Value at date of death
--1-------------------------------------I $$
TOTAL (Also enter under the Recapitulation,page 3.)$$NONE
(If more space is needed,insert additional sheets of same size)Page 19
SCHEDULE H-Powers of Appomtment Yes INo
18 Did the d~~edent,at the tim~of deat!J-!_possess a _g~neral power of aP.E.-~n~"!l_ent_~e_~l?~_~_!!~_r:Slct~ber21,1942?X--
Ib On or before such date?. . . . . . . . . . . . . . . . . . . . .X_.---------._---------"-----.-~-----_.',------~---_._--~-.---~------_.~..--.---------_..-----_0._____- _----
28 Did the decedent,at any time,by will or otherwise,exercise or release (to any extent)a general power of appointment XcreatedafterOctober21,1942?;-------------r-2b On or before such date?-------------_._-.-.-.-_..--------_._--,'._------_._--
3 Were there in existence at -the time of the decedent's death any trusts not created by him under which he possessed any Xpower,beneficial interest,or trusteeship?
Item Description Alternate val-Alternate value Vilul at date of dllthnumberuationdlte
1 $$
1
NONE
TOTAL (Also'enter under the Recapitulation,page 3.)$$
Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
.~
SCHEDULE I A-nnul les Yes No----.
18 Was the decedent,immediately before his death,receiving an annuity as described in paragraph 1 of the instructions for X
this schedule?-----',
Ib If "Yes,"was that annuity paid pursuant to an approved plan as described in paragraph 4 of the instructions for this
schedule?.. . . . . . . . . . ... .. .. . ... . . ... .... . . . . .---------------~.--------------------I IIcIftheanswerto"lb"is "Yes,"state the ratio of the decedent's contribution to the total purchase price of the annuity.
28 If the decedent was employed at the time of his death,did an annuity or other payment as described in paragraph 3(d)
of the instructions for this schedule become payable to any beneficiary by reason of the beneficiary's having survived Xthedecedent?. . . . . . .... ......-------------._-------"_._--.-_.-I I2bIf"Yes,"state the ratio ofthe decedent's contribution to the total purchase price ofthe annuity.
Item Description Alternate val-Alternate vilul Vilul It dlte of deethnumberuationdate
I $$
TOTAL (Also enter under the Recapitulation,page 3.)$$NONE
(If more space is needed.insert additional sheets of same size)Page 21
Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
SCHEDULE J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
Note.-Do not list on this schedule expenses of administering property not subject to claims.In connection with such expenses,see
Schedule L..
If executors'commissions,attorneys'fees,etc.,are claimed and allowed as a deduction for estate tax purposes,they are not
allowable as a deduction in computing the taxable income of the estate for Federal income tax purposes.
Item
number
1
2
3
Description
A.Funeral expenses:
Ferrell Funeral Home,219 Main Street,Claysville,Pa.
Gaydos Monument Co.,Oak Spring Road,Canonsburg,Pa.
Merrell W.Large,Minister
Claysville cemete~t:~so~~at~o~,.Claysville,Pa.
B.Administration expenses:
Executors'commissions-amount estimated/agreed upon/paid.(Strike out words not
applicable)
Attorneys'fees-amount estimated/agreed upon/paid.(Strike out words not applicable).Miscellaneous expenses:
Washington County Reports -advertising
Claysville Records,advertising
R.Marino,Register of Wills
Clark and Company,Accountants
J.C.McCleery,appraisal of farm lands
Total miscellaneous expenses .
$
1,514.00
18.00
10.00
85.00
x x x x x
x x x x x
x x x x x
14.00
12.00
21.50
200.00
100.00
x x x x x
Amount
4,200.00
1~----::j:;I~I;_9_9.-_-
I
347.50
TOTAL (Also enter under the Recapitulation,page 3.). . . . . . . . . . .
(If more space isneeded,insert additional sheets of same size)
.......1$10,962.50
Page 23
{'i Form 706 (Rev.7-71)
Estate of:ETHEL L.HEWITT
SCHEDULE K-Debts of Decedent and Mortgages and Liens
Item Debts 01 Decedent-Creditor and natulll of claim,and allowable death lax.Amountnumber--1 Visiting Nurses Association,42 West Maiden Street,$
Washington,Pa.for nursing services.4.75
2.Annex Pharmacy,Washington Trust Building,Washington,Pa.
for medicines.7.85
3.Curtis Pharmacy,218 Main Street,Washington,Pa •for medicines.24.80
.
TOTAL (Also enter under the Recapitulation,page 3.)$37.40
Item Mol1la••and lIen.-D.r1ptlon Amountnumber
1 $
TOTAL (Also enter under the Recapitulation,page 3.)$NONE
SCHEDULE L-Net Losses During Administration and Expenses Incurred in Administering Property
Not Subject to Claims
Item NIt losses durin.edmlnlstratlon Amountnumber
--1 $
....
TOTAL (Also enter under the Recapitulation,page 3.)$NONE
Item Expens.incurred in administerin.properlJ not subiect to claims (Indicate whether estimated.a.reed upon,or paid.)Amountnumber--I $
TOTAL (Also enter under the Recapitulation,page 3.)$NONE
01 more space is needed,insert additional sheets of same size)Pale 25
Estate of:ETHEL L.HEWITT
SCHEDULE M-Bequests,etc.,to Surviving Spouse (Marital Deduction)
If the decedent died testate,the person or persons filingthe return must answer the following questions.Only question Ie;,
need be answered If the decedent died intestate.If the answer to any question is "Yes,"full details must be submitted under:Yes I No
this schedule.._..._....__.'_,__.__::
,'I
1,I
Iii'i~
":
x
Value
$
DlICrlption of property lnttrllb Plpin.to tulYlvin.'poU~
1------------------------------------------·--
1
It.mnumber
11 Has any action been instituted to contest the will or any provision thereof affecting any property interest listed on this !
schedule or for construction of the will or any such provision?.. . . . . . . . . . . ..!--.....-.------.-'------_·.._------_·---·--1------.-.
Ib According to the information and belief of the person or persons filing the return,is any such action designed or
contemplated?.:__._:....._:__I---~-iIeAccordingtotheinformationandbeliefofsuchpersonorpersons,has any person otherthan the surviving spouse asserted I
(or is any such assertion contemplated)a right to any property interest listed on this schedule,other than as indicated I :X
under question la or Ib?...:._...:__.:_.._.:_...:.._....:_._:.._..__.'._._1 1_,.
2a ~.ad the surviving spouse the right!o declare an election between (i)the provisions made in hi.S .or her favor by the will and'.I'X.
(II)dower,curtesy,or a statutory mterest?'.• . . • . . . . . . . . . . . . . . . . . . . .i----.------------..------i ----1--
2b If the ans~er to question 2a is "Yes,"has the surviving spouse renounced the will and elected to take dower,curtesy,or a I !X
statutory mterest?. . . • . . . .'.'. . . . . . . . .'---:"'_'--:--'. . . . .-:._:_-:.1---i-
2e Elected to take under the will?. . . . . . . . • . •_'_'_":__,,,:__.:'.__'._._-'.__-'.__:__'".'.:_:_.-1----i-X
2d Does the surviving spouse contemplate renouncing the will and electing to take dower,curtesy,or a statutory interest?I I X
$-----....__.------..Total
Less:(a)Federal estate tax payable out of above·listed property interests
(b)Other death taxes payable out of above·listed property interests
Total of items (a)and (b).
Net value of above-listed property interests (AlSO enter under the Recapitulation,page 3.)
. . . . .·1:I $...........'1
I $NONE
(If more space is needed.insert additional sheets of same size)
Page 27
I:~Form 706 (Rev.7-71)
, IH Estite of:ETHEL L.HEWITT,
SCHEDULE N-eharitable,Public,and Similar Gifts and Bequests
(b)According to the information and belief of the person or persons filing the return,is any such action designed or
contemplated?. .
If "Yes,"full details must be submitted underthis schedule.
Ifthe transferwas made by will-
(a)Has any action been instituted to have interpreted or to contest the will or any provision thereof affecting the charitable
deductions claimed in this schedule?.
If "Yes,"full details must be submitted underthis schedule.
Itemnumber
1
1--------------
Name and address of beneficiary
Yes I No---1-----
I
I I___________t_Cho-="".;M"..;OO_1 $~'m .
I !
I
t
I•t~
I
Total.
less:(a)Federal estate tax payable out of above-listed property interests
(b)Other death taxes payable out of above-listed property interests
Total of items (a)and (b)
Net value of above-listed property interests (Also enter under the Recapitulation,page 3.)
(If morespace is needed.insert additional sheets ofsame size)
$------------------
$------------I
1
1
-
NONEI$
Page 29
Form 706 (Rev,7-71)
------------------------_.__._---.--------------------.-_.__.__._--------------~---
..,.
i.;'··.f.·•.,.·..·
\)~,..',
~'f~l
I
,1
I
j$
$
$
$
SCHEDULE O-Credit for Tax on Prior Transfers
ETHEL L.HEWITT
..
Computation of the Credit
PART 1-Transferor's Tax on Prior Transfers
1 Net value of transfers
2 Value of transferor's estate (adjusted in accordance with instructions for item 2)
3 Tax on transferor's estate (adjusted in accordance with instructions for item 3)
4 Transferor's tax on prior transfers (proportion of item 3 which item 1 bears to item 2)
~state of:
_N_a~~~f_:~a_n_s_fe_r_o_r ....1_~_a~:~_f:ra~_sfero~:_~eat~_
Transferor's residence at time of death
PART 11-Transferee's Tax on Prior Transfers
5 Transferee's tax computed without regard to credit allowed under this schedule
6 Transferee's reduced gross estate
7 Transferee's deductions (adjusted in accordance with instructions for item 7)
8 Transferee's reduced taxable estate (item 6 minus item 7),
9 Tax on reduced taxable estate
10 Transferee's tax on prior transfers (item 5 minus item 9)
$
$
$
~-----------.---.-----..
$
PART lII~redit Allowable
11 Maximum amount before application of percentage requirement (item 4 or item 10,whichever is smaller)
12 Percent allowable is _._...
13 Credit allowable (item 12 x item 11)
$
~g~~
$NONE
,:
SCHEDULE P-Credit for Foreign Death ·Taxes
---------------------------------------------_._--------._-------
List all foreign countries to which death taxes have been paid and for which credit is claimed on this return.
If credit is claimed for death taxes paid to more than one foreign country,compute the credit for taxes paid to one country on
this sheet and attach a separate copy of Schedule P for each of the other countries.
The creditcomputed on this sheet is for .••..._.__•..._......._..__....__. .__. _
(Name of death tax or taxes)
.._....__.••._._...._._..._..imposed in __. .__. . . ...._..._.._.,_.__,.
(Name of country)
Credit is computed underthe.""_..._....__.._.__.. ... . ..__.._....._.....__.__..
(Insert "treaty"or "statute")
Computation of the Credit
(All amounts and values shown hereunder must be entered in United States money)
1 Amount of estate,inheritance,legacy and succession taxes imposed in the above country attributable to property
situated in that country,and subjected to such taxes,and included in the gross estate (as defined by statute)
2 Value of the gross estate (adjusted,if necessary,in accordance with instructions for item 2)
3 Value of property situated in that country,and subjected to death taxes imposed in that country,and included in
the gross estate (adjusted,if necessary,in accordance with instructions for item 3)
4 Federal estate tax before allowance of credit for foreign death taxes
5 Amount of Federal estate tax attributable to property specified at item 3 (proportion of item 4 that item 3 bears to
item 2)
6 Credit for death taxes imposed in the above country (item 1 or item 5,whichever is the sl!laller)
$._---.-----.-----_.------
.-~---------_._------_..
$----.-----_.----------_.
..~----------------_.-_.
$---------------.-----.--
$NONE
Page 31
--....
Form RC C ·10 ,.".
'"'SUM o:<oucno",.m;;~ir7.i...''-I ..•
OFFICE OF TME STATEMENT OF DEBTS
R.£GISTER OF WILLS .JAN 14 lsrl5"RuS;>b.L ...n'~Ij\"AND DEDUCTIONS .,WASHINGTON .ot"'fIAt:2,'o ........,..OF COUNTY
AND AGENT OF TME COMMONWEALTH t 3'-7/--C/L/-3 w.....'f IJ.(,~CCl)•Registerof Wills,Age"'
ESTATE OF ETHEL L.HEWITT LATE OF Donegal Township,
DATE OF FILING APPRAISEMENT DATE OF DEATH '1-'1--'1 J
~"
DATE NO.OF NAME OF PAYEE 1 \"-E~B n -t-_~..~AMOUNTVOUCHEIlI:~.,.-V ,,-,.
10-71 1.Cl "lIe CemAtel"'V 4RRn OneninlZ and C1nRinO'8~no
10-~71 2.Ferrell Funeral Home Funeral Expense 1.5ll.t.00
1 ()_,(71 ":t -.,..;R '01.-....._...f>.\1'MArHf>.inA ::>1,An
10-19 71 !L.Annex Pharmacy Medicine 7 8~I
11-1 71 ~.Merrell W.Larg:e Minister at Funeral 10.bO
".,7't..'u".."+-"nO'l\T",.,qI:l .d RR n T.DR+:"'11nl:lqq I,7~-~-
.,1_1 71 7 (;AvdnR ~.q ('!~.18 00
,6-1 72 8.Malcolm E.Morgan.Co.Trea •1972 Co.Tax on real est.en 6'3
9.Internal Revenue Service Fed.Est.Tax -=S::.'"t...-::l 7')r-JV-
.h_::>1 7?1()lJl:lq+:'Pl:lnn -('!nmYH:anv :W.1 "n hill ,_n_i"I-1.d.
7-8 72 11.Pittsburgh Press Co.Advertising farm III bo
7-12 72 1?Baroba.roa M Laird.ColI.1972 Road Tax JIO ~JI
7-1::>7'?,~-.M T.D i,.,n •ColI.1972 School Tax ~21 len
8-1::>72 1!L.J.C.McCleerv Real Estate appraisal ~O 00
10_'?~7'?1~WAst Penn -Electric bill -~.n hh
16.Mildred SnragE2:Nursing care durinll l~~t ill.~oo 00
'?-'?71 17.West Penn Power Comnany Electric bill --.,.........lr~
1-16 71 18.West Penn Power Company Electric bill --oJ
h.-lh.73 19.West Penn Power Company Electric bill oJ
!L-12 71 20.Pa.Dept.of Revenue 1972 Income TAX 'R~tatA '?~~~
11-1::>7~21.Internal Revenue Service 1972 Income TAX Estate 61 76 -
6-27 7~22.Malcolm L.Morgan.Co.Treas.1973 County Tax ,,-Q"').')
7-12 71 21.Barbara M.Laird.Tax ColI.1973 Road Tax \,.."'I.
7_1::>7~::>1,n .._'I..M.Lairod.Tax Cn11 1,q7~Q,.1.-."''')l rrAY --..
R_::>::>7":t ?~1M'I:lR +:'PAnn T\('!-H!11:l""tl"1n hn1-
Sub-Total:-::l ,..,....,...r!.-
~,/
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF ---:.;,,;;:,,::WA~SHIN~GTON_ss:
I,':"-------------------~~---__HEREBY CERTIFY.THAT.TO THE BEaT OF
I\oly KNOWLECGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES 01"
ADMINISTRATION SUBMITTED TO THE ESTATE OF ETHEL L.HEWITT DECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES...eOvt.t./~1V.i2~·'
Ci ----~(L.S.)SUBS~,RIBED BEFORE ME THIS 7..sI DAY OF BAUL ~.5WITT ,EXecuc>r:1Z'-~~~~~----~~~M -12~?I.fMvL·~
"---._-ROBERTCHEWITT,Executor
Notary PUblic,Craysville,Washington Co•
..My Co;nrni:";:~n :::xpiros Seplamb~cG,1976
..\
Form RC C·lO .';l '".j DEDUCTIONS ALLOWED IN
.~,.'0
OFFiCE OF THE STATEMENT OF DEBTS THE SUM OF ............$....
REGISTER OF WILLS AND DEDUCTIONS'WASHINGTON DATE APPROVED ........OF COUNTY
AND AGENT OF THE COMMONWEALTH .
Registe,of Wills,Agent
ESTATE OF ETHEL L.HEWITT LATE OF Donegal Township
DATE OF FILING APPRAISEMENT OATS OF DEATH
DATE NO.OF NAME OF PAYEE REMARKS AMOUNT
VOUCH""
Sub-To al brought forward:-.J'/v~'oJ
q-2h 7~26.Wes:.t Penn Power COMnanv Electric bill I,A..~
10-27 7~27.West Penn Power COMPany Electric bill I..I....,{
10-29 73 28.Vance &Westfall Insurance Insurance Premium 106 00
11-27 7~2q.West Power COMPany Electric bill .....Penn -""'.n
1 ~_~)I 7~~().West Penn Power COMnanv Electric bill ,.,10...-
2-21 7!J.31.West Penn Power Company Electric bill t..le'I
<.?7 71,<?West.'Penn ~f"!IR1 A~tT'ic bill I 1__.-
~.'7 17h i~.Pa..Dent.of Revenue Ilq7~Tncome Tax ?7 bl.
3-26 7h.1h..Dent.of Hevenue 1971 Income Tax •Fed.8~I2q
!J.-22 74 35.Washington County Treas.1974 County Tax ~n In_
~-~~711 <h Wo~t.'PAnn ~C IR'Aid:,.."~hil''"
I 17.Credit to Stamps on Home Fl rm deed to Villareal 6~0 100
1 <R .r f"!M,..f"!'o~,..v At.A'_HAl.,R~t.~t.A K,..n~A'"t fI!
1 connnission on sale of Home Farm 5,400 DO
6-28 74 39.West Penn Power gompany Electric bill ,f"\L
7-1 71J..hO.197h.School &Road Tax --Barbara Laird.Tax CoIl.'/
9-9 '/!.L 1J..1.West Penn Power Company Electric bill ,,,6
q-~~711 h~_WA~t.'PAnn on C ;'R1A~tric hi"""10.-
9-2~71J..1J..1.Sprowls Hardware Farm Supplies 1~~1
IJ..IJ...William F..Comas pumn renai1'on farm ,C:n hn
lit;•Credit for State and Local Realtv T1'ansfe1'Tax on
deed to Paul Hewitt of Woc dburn Farm ')1 '".n
;::{......I~.-,
llh John J.Hl''''''''~"A.tt -I£'o)'l A':es·
!.R.Marino.Reg.-Leti ers &S.C.21.t;0
b.Claysville Recorder -Adv.letters:12.00 «~n
.-ti..,-r-jtsSub-Total:'0
COMMONWEALTH OF PENNSYLVANIA
}S.:
-,L;,1/9 r 7Z;
COUNTY OF WASHINGTON
I,HEREBY CERTiFY.THAT.TO THE BE.r OF
MY l<NOWLI!:DGE AND BELIEF.THI!:FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF ETHEL L.HEWITT,DECEASED,AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.DAY;~~~'SWORN AND SUBSCRIBED BEFORE ME THIS
111 __~~:W.
i ROBERT M.HEWITT,ExecutorII
I --.
~...
DEDUCTIONS ALLOWEDFormRCC·10 IN...~...'-.:,......
OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ............$.
\~EGISTER OF WILLS AND DEDUCTIONS'WASHINGTON DATE APPROVED ..,......................OF COUNTY
AND AGENT OF THE COMMONWEALTH
Regi,ter of Wills.Age"t
ESTATE OF ETHEL I.e .HEWITT L.ATE OF Donega'Township
DATE OF FILING APPRAISEMENT OATS OF DEATH
Robert M.Hewitt Executor Accountant's com ensation
AMOUNT
Attorne for accountantsJohnJ.Hu hes Attorne
DATE NO.OF NAME OF PAYEE REMARKS
VOUCH"1ll
ard:
c.Washington orts -Adv.letters 1 .00
d.R.Marino,Reg.-Fi ing Inv.&App.1 .00
TOTAL CREDITS:,
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF _--..!.!W~A~S~H~I~N~G::..:T=-O:::..;N:.:-S8:
INHERITANCE TAX PURPOSES.
----------------------------__HEREBY CERTIFY.THAT.TO THE BE.T OF
OF DEBTS.FUNERAL EXPENSES AND EXPENSES OJ"
I.
MY KNOWLe:OGE AND BELIEF.THe:FOREGOING IS A JUST AND TRU E srATEMENT
ADMINISTRATION SUBMITTED TO THE ESTATE OF ETHEr.I,.HEWITT
~F'~iu1tf,~1t~fi1~;--"~reicruxc)r_L.JI.<:::.-+-___=_-(L.5.1SWORNANDSUBSCRIBEDBEFOREMETHIS-DAY OP'
--------------",_-
..
~STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
j
Date ~~~?;:Y.!§..!..!~..?..~.
To.....~.~~~....~~.....~=~.~~....~....~?~E~...~.~....~~!:~....~.~..:.!?~......?....~.!.ey..~.y.?::!.!.~.!.....~~!?:~~.....!.?..~.~.~~g.§.lt
V·..·..·~~~y.!····~·9.00 ~~!!u.QP.:~.~.J':~g;j.n ~j;,r.e.e:t C-l.ay..e.y.ille.A f.enn.s.;y:l:v:ani.a 1.5.323 .
ESTATE E h·L H ..DATE OF
OF ~~.*.~~~~:t::\;JPQnegal 1.wpl DEATH Sepr.ember.4.*.1.9.1.1...
Date.C?unty 38-206-9 S~ate 63-71-943AppralSed.File File ..
Real Estate ........?.2.".7..9.9..".9.9...
Personal Property .........~.~.,..9..9.§2.S .
Joint Accounts
.........................................................................................................................................................................7.1..,..1.§.§.2.5 ..
Less Exemptions
Less .l?ebts.and 20,359.35AdmInIstrationExpenses ..
TAXABLE AMOUNT .................?.'J..".•Q§.~9...
TAX on @ %..
TAX on..??...~..~2.~.~.~.9.@ §%~..t.4..4..!!.:4.~..
Amount Previously Paid
TAX BALANCE
.....................2.t..S..9.9..lt..~.1 .
.............:?.'l.~.!!...l4..
Interest from ..~.~~4.,..J..9..1.2 to F.e]:u::uaqr .a3..*.1.9.15 .
~CH~P~~..........................................................................................................................
· ···..·..·..··1.44.•.04 .
BALANCE DUE COMMONWEALTH :J...(..Q.~.~.!'!)..?..
...§%on a.1.6.•.l!4 ..
FILING ACCOUNT
DISCOUNT (5%)IF PAID WITHIN THREFe,MONTHS
FROM DATE OF DEATH.~\'t1:J _
1,-1.-(1 ~
MUST BE PAID BEFORE AI1DIT~~"'"\ \~
PAYABLE TO:\\yJ -~~
REGISTER OF WILLS ~eJ'U ':I,.;,.\~
WASHINGTON COUNTY :;f \I of}.;::~:~N:~~:~PENNSYLVANIA ~J D~~t-//J
\)
,/,/
~i~~~~{STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
Date ~.~~~~~~.~..;.?.7.~.
Paul w.He~l1tf:"Robert M.Hewitt R~.1).2 Cla'trsV111e,Penna.15323 Exrs.To If...
.......~~~J.'.!~~~!.'.~~g~~~.~~~r~~t ~~.@y§.Y.:~J"1~.I.~~nnsylY..f.\n1.a 15.32.3 ..
Date .C?unty 30':206..9 S!ate 63 71..943AppraIsed:FIle File ..
Real Estate
Personal Property
Joint Accounts
Less Exemptions
.......l~.f..7.QQ..!.g,Q ..
........~.~.f..9.~§.!.~?..
.........................................................................................................................................................................7..1.t..1.~§.!.~$..
Less.!?ebts.and .20I 3S9.3$AdmInIstratIon Expenses ..
TAXABLE AMOUNT .................~J.~..~~.~.!!.?.9...
TAX on @ %..
TAX on.~.?.~.~.~!.!.~~@ !%~.t~~~~.~~.
Amount Previously Paid gL~~.~.!.~.?..
TAX BALANCE ~!.~;?:.;~.
Interest from .~~.~!..!".1..~to ~~bm~~..I..lt.1.5...
...~%on ~.7.~~f...
FILING ACCOUNT
.144 0.4 ,
BALANCE DUE COMMONWEALTH ~.~.9..~.?~..~~..
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
.FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WIL.L.S
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYL.VANIA 2~1"
4_--4,zq,fou
RCC-4 (8-68)
No·8
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE11852OFFICIALRECEIPT•PENNSYLVANIA INHERITANCE AND ESTATE TAX
i ONE THOUSAND FIVE HUNDRED and 00/100 __•••- _
RECEIVEEthel t.Hewitt ft Robert M.Sl&witt-E.xer..dollars
representing Pennsylvania Inheritance orATTY.JO,HN J ..HUGHES Estate Tax due from the following estate:From:-.:--,-I!l1
1,500..00
$---------1IiI1
$---------.11'11
$,---------
$'========I!!ll
$,---------1111
On Account
%Tax on $$---------1!lI
Estate Tax,Act of
May 7,1927
2%Tax on $$---------.Iri.\
1,578.956%Tax on $$,----------1"
15%Tax on $,$.111
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 _
lY oo,~[P[L ~@illlY rn 5 E A L TOTAL AMOU~!-~AID
NOTE:This Triplicate Receipt-to be retained lor audit ~~&t~06 ....9 .\.;'i J .'/('".'"
.'Received bY7-:~~-~'x../_,j~V...A.J
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life .'\-•...I .(Signat07Je),I'
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall '._,.-.'i {}
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the.\'\--\j",,/~,.J '::-j '.J.Z~
life tenant or tenant for years whenever it appears that such additional tax may be legally due and '-\(Tftle)
collectible for any reason whatsoever.)_'
--/1'A.
203 MAIN STREET
ETHEL L.HEWITT
CLAYSVILLE.PENNSYLVANIA 1532
63 ...71..943
Address --I
File No.Date of Death -I
November 23.1971
Name of Decedent --1
WASJlI~TON
Date of Payment ------------------1
ReRYft
County --1
\,..._'.-,__--....~__._'__O"<_.__.__.__..........__..........,_.._....I..._~.'__~~._,•~,~_.,~...............~~.~
·,...._--_._...._------_._---_..._---...=:*...._•.•_-_..._---_._--_...------.,....._---~-.........-........;,......-~~--...........--...-.--~
RECEIVED One Thousand Twent.1 Two and 18/100-......._.-...................-dollars
PaUl w•.Hewitt &Robert M.Hew1tt.Exr.representing Pennsylvania Inheritance or
A ...J H Estate Tax due from the following estate:From:;t.t ",0 ..
Address Main St e t.
c
Date of Death~-~·~La---J
Date of Payment __J_an_\\_ary----'~_2_2...;.,_1_9_7_5 _j
Name of Decedent _E...:t:=.h:..:e:..:l=.._L.::....::...~H~ew1=·:...:t::...t=-----I
2%Tax on $$
6%Tax on $57,406.90 $3,444.41
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
Cou nty 'W~~a:::s=.:b-=i::::.n=.e..::t-=o..::n=-----j
Remarks:
.jmo j)
;}I ;...
~.
TOTAL TAX CREDIT $,__3...:....,_4_4_4_._4_1 1',
Less five percentum of tax ifPrev.Pd.,3.;96.22
paid within three months afterBal.Due 878.14
date of death $11
Plus interest at the rate of
.-6-%from 6...4..72
to date $__*l::ll..::lI.4.....~O::ll.4 I"1
SEA L
"NO~:!~is TrIplicate Receipt 10 be retained for audit ~§:'2'06....9-."'"....
.t
Received by
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life
tenant or tenant for years,as evidenced by this receipt,It Is understood that the Commonwealth shall
nat be precluded or prevented from hereafter assessing additional Inheritance tax at the death of the
life tenant or tenant,for years whenever It appears thai such additional tax may be legally due and-----'--
collectible for any reason whatsoever.
L A ;3 T W ILL AND T EST A lv,E N T
(C 0 P Y)
1,~WL L.Rmo1lTT,res~d:ng tn Donegal Townah"t),Wll8h"ngton County,
?ennsylvan"a,be"ng of sound m·lld,I18JlOry and underatand"ng,do make,oubl1eh
and declare the follow"ng a8 and tor lfI1 Last W~ll aJ'¥i Testament,hereby revok"ng
and JIl&k"ng null and vo"d 8D1 \1111,W"1l.8 or \eatamentary wr·t~ng8 by me at any
t"me heretofore made.
fIRST:...d~rect that 'tff'1 Fxecutors,here.tnaftel'nQJ1)~d).;)8Y all'of Illy
just debt.and funeral expenses aa soon a.cODfto!eDtly m&:1 be done after rq
decease.
rema"n"n,on the hOE farm to -.rJ'tvo .ou,PAUL W.H.'EWtT'l'and ROBERT M.~'l'l,
share and sbare a1.ke •
mRDt J.g1..e,devotee and bequeath the re."due of my 6Stats,real,
oersOlUil or mhted of whatever k'nd and wheresoever s"tuatf:to my follow"ng namsd
:)AUL lrJ.H'f'w'IT1'
k~FRT M.HOOT!
Pol LIRED Sl~AOO
NA 0K1.Ml.LLFIi
MARY HAMMF.lT
Son
SOD
Dau&bter
Daulhter
Daup_r
of fIf1 death,and do further d"rect thaR no publ"c .ale ot Jft1 perlloual property
be held but author"..my F.Xecutor.to uklt an equal d!Rrjbut~on of my houaehold
furn"8h"ngs among 1I1Y ch"ldren.Should U7 ot .,ch"ldren w"sh t.o purehaee the
home farm they are to ha"",a one ",ar opt"on to purchaee a\the 8opre!sed
valuat"on 88 1'''oa11y approqd by the COIIJIODWlltalth of f\tnnsylvan't a •
PIFl'H:1 nom!nne ,corurt1tute and appo"nt ~tvo !J()n8,PAUL W.
HFWITT and ROBFRT M.H1'WITT,Co-exeoutors of th"e my Last.,rll and Tl3stiaJll3nt fmC
d"'rect that they shall not be requ"red to g"'ge bond for the fa.fthful oer.toZ'm&ooe of
In W:tness Whereof,I haw hereunto set my hane and 5aol th;'s
......Ib"",'__day of _..J,loWe _._--",1966.
1'he foregofng "natrunent waa ."Roed,sealed,Dubl"shed and declared
aF !'l"d for th&Last vJi.ll and 'festamnt of the ab<:1Yf:named TestalJJ:"U hI r~f'~r88ence,
who,In l~~l':lroMnCe,at her req.....at,and in the presence of 'uch other.have
hereunto set our hands 81 att••ting witnelses •
.-1U.JOHN M.HAMlJliT'J:
,._,..Ls/clQDX C.D!,aUCH
;',-.~-
--------~-------.,--..
:.,:'J,.,
:~,
18/100---------------...;---------~-----dollars
Exr.representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
FA."4#.....·...·.'q..··._,·"...·,.·(...;w"...".·_..W --.'"'8'
·1
I RECEIVED One Thousand Twenty Two and
Paul W.Hewitt &Robert M.Hewitt
From:Att John J.Hu h s
Address Main Street
Date of Payment _,,_J_an_u_a_ry=-_2_2_,_1_9_7_5 --1
Name of Decedent _E_t_h_e_1_L_~_H_e_w_i_t_t -I
I
2%Tax on $$I6%Tax on $57,406,90 $3,444.41
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
I Date of Death -,9~-=..::Jc=..L-""'--_-jFiieNo,63-71-943
'I
••
t b
NOTE:To be delivered to taxpayer
County W_a.:..;s_h_i...;.n.....9!!...t_o-=.:n:..---l TOTAL TAX CREDIT $__3_,_4_4_4_,_4_1 _
Less five percentum of tax if Prev,Pd,2,566.27
paid within three months afterBa1,Due 878,14
date of death $----------u
Plus interest at the rate of
~%from 6-4-72 i
to date $,_----'1"'-"4=4L.R,-""0-""-4_~,-,-,-'II.·l.!.I,
SEA L TOTAL AMOUNT PAID $,==1=,=0=2=2=,=1=8===
38-206-9 .~/:::J .lis I .
Received by lR<)i:i/b ).A.A-'\CL;;l.A.-t-Y,
NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life 1\.Signature).'1
tenant or tenant for years,as evidenced by t~is receipt,it IS understood that the Commonwealth sholl \.,/~t::I "\v
not be precluded or prevented from hereafter assessing additional inheritance lox at the death of the ,-(2.;."L /'-.:::'
I life tenant or tenant for years whenever it appears that such additional tax may be legally due and
L collectible for any reason whatsoever.. .
Remarks:
,jmo
,.-1 ..J)
<fl'}-'
,',<-1f;,~'.............~.~,,...~p .~;/.,.".:
..~'''~.•:r\,.:L1 jJ."
..L3-l/-7¥J-
1.,ErHELL.HMTT,residing in Donegal Township,Washington County,
Pennsylvani a,bei ng of sound mind,memory and understand';ng,do make,publish.,
and declare the following as and for my Last Will and Testament,hereby revok';ng
and making null and vo';d any will,W-ills or testamentary wr:'ltings by me at any
t';me heretbfore made.
FIRST:l direct that my Executors,hereinafter named,pay all of my
just debts and funeral expenses as soon as conven';ently may be done after my
decease.
SECOND:'I.hereby glve and bequeath all farm machinery and equipment
rema';n';ng on the horne far-roto my two sons,PAUL W.lIEWLTT and ROBERT M.HEWLTT,
share and share alike.
THiRD:I g:he,dev-i se and bequeath the residue of my e"state,'real,
personal or mixed of whatever kind and wheresOever situate to my following named
children,share and share alike:
IIIf:(
.;~
PAUL vI.HEWITT
ROBERT M.fffiJITT
M[LDRED SFRAGG
NAO!v[M[LLER
MARY HAM}1ETT
Son
Son
Daughter
Daughter
Daughter
FOURTH:I authorize and empower my Executors here-inafter named to
sell and convey at private sale all real estate remaining in my estate at the time
of my death,and do further d';rect that no publi c sale of my personal property
be held but author';ze my &'ecutors to make an equal distribution of my household
furn';shings among my chi Idr:3n.Should any of my children wish to purchase the
home farm they are to have a one year opt';on to purchase at the appralsed
valuati on as finally approved by the Commonwealth of Pennsylvania.
~!:r!1..:I nominate,constitute and appoint my two sons,PAULW.
HEtJITT and ROBrnT H.HThllTT,Co-executors of this my Last W""ll and Testament and
direct that they shall not be required to give bond for the faithful perfor"!aJ.1ce of
heir dut5es in any juriSdiction.
In Witness Whereof,I have hereunto set my hand and seal this
.t
_1",-9__day of _....~<1-..~£,;..lrnu..o:.:i~""__"1966.
The foregoing ';nstrument was signed,sealed,published and declared
I
as and for the Last ~ll and Testament of the above named Testatr:iJ<in her presence,
who,in her presence,at her request,and in the presence of each other,have
hereunto set our hands as attesting witnesses.
~,,:.,'..
.~.911Y1c~
n a4JYk
-2-
If!~
!
j
j
J
j
I
I
I
~:r:~~~1 3800 NO INSURANCE COVERAGE PROVIDED-(Se.other sid.)
NOT FOR INTERNATIONAL MAIL *GPO :1972 0 _480-743
RECEIPT FOR CERTIFIED MAIL-30¢:(pluspostage>
SENT TO POSllwlk
N i Mill /';010At£.~o!-'a"",o~m~~~"-,e",-,,r,--~_-,"-_yCl~,'YS .
STREET AND NO..,./ \
.'.\FEB "~\P.O.,STATEANO ZIP CODE 1
Cla sville Penna.1 4·
OPTIONAL SERVICES FOR ADDITIONAL FEES ..l~I ~
RETURN~1.Shows to whom and date delivered 1 j:)RECEIPT ..''.•With deli~ery to addressee only 6S¢.:.<:/
S··2.Shows to whom,date and where deliYered ..35¢~._~ERVICES .With delivery to addressee only 85¢
DELIVER TO ADDRESSEE ONly SOd
-sPECIAL DELIVERY (extra fee required):_.-
•~.
Z
STREET AND NO.Cl,I\~~~j;/.
P.o·b~A;:;~o;ili~,Penna.15323 Jr)Ff\;n
OPTIONAL SERVICES FOR ADDITIONAL FEES _,.l~/;;
RETURN ~1.Shows to whom and date delivered 1 ;:;...With delivery to addressee only 65 ""'-4RECEIPT'2.Shows to Whom,date.and Where delivered "35¢........~___
SERVICES With delivery to addressee only 85¢
DELIVER TO ADDRESSEE ONLY _SO,L
SPECIAL DELIVERY (extra fee required),.
RECEIPT FOR CERTIFIED MAIL-.-30¢:(plus postage)
SENT TO ~8l~K
Mildred Spra (]CLr~S0\STREET AND NO.•
.22L,O-[)FfB'~
P.O.,STim AND ZIP CODE '14
vlashington,Penna.15301 Jy/-
OPTIONAL SERVICES FOR A~DITlONAL FEES j:)_.v
RETURN ~1.Shows to whom and date delivered 15¢;,qWithdeliverytoaddresseeonly6S¢•RECEIPT "2.'Shows to whom,date and where deliyered ..35¢--~
SERVICES With delivery to addressee only ,85¢
DELIVER TO ADDRESSEE ONLY ~~,L
SPECIAlDEfiVERY (extra fee requi red).
RECEIPT FOR CERTIFIED MAIL--30¢:(pIU$postage>
SENT TO .."'~.Jr
Robert M.Hewitt
PS Form 3800 NO INSURANCE COVERAGE PROVIDED-(5••other sid.)
Apr.1971 NOT FOR INTERNATIONAL MAIL '"GPO :1972 0 _480-743
PS Form 3800 NO INSURANCE COVERAGE PROVIDED-(5••other sid.)
Apr.1971 NOT FOR INTERNATIONAL MAIL '"GPO :1972 0 _480-743
I.f')
Ui
(\J
c5
Z·
c5Z
STREET AND NO.
2 Jefferson Avenue
RETURN ~1.Shows to whom and date delivered 1Withdeliverytoaddresseeonly65¢
RECEIPT 2.Shows to whom,date and where delivered ..35¢
SERVICES With delivery to addressee only 85¢
DELIVER TO ADDRESSEE ONLY ~0..L
SPECIAL DELIVERY (extra fee required)..
P.O.,STATE AND ZIP CODE
'We sq.MA~t~h ES FO A 01 I NAL F _'
RECEIPT FOR CERTIFIED MAIL-30¢(pIUSpostige)
SENT TO __"...0S1'UAA.J\1G'.-=-M~a~r.L-~H~amme~~t~t!:L-__-----;r-l c,lA oS '.'>.""../'-\
.\
..\'{\\
\)
PS Farm 3800 tm mSURA"CE COVERAGE PROVIDED-(See othe,side)
Apr.1971 NOT FOR mTERNATlO"AL MAIL *GPO :19'12 0 -480-743
SENT TO
Paul w.Hewitt
STREET AND NO.
no mSURANCE COVERAGE PROVIDED-
NOT FOR mTERNATlONAL MAIL
(5••other side)
*GPO :19'12 0 -480-743
49;Z:J'c'O
\}J 5 ')0 .0 C
5 5)7 '~;:;~~~1
55250
350.CO
7)a1 0 .2 9
4 05 .96
3)247.5['
5 00.00
7 7)7 G6 .2 5
)J ...JS.+
321-93 +
50-00 +!
8 5.0 0 5~700-00 +8 -66 +
1.5 1 4.0 0 2~066-25 +lJ O0 0 -00 +
2 4.8 0 7~766-25 53 300-00 +
7.8 5 1J 644-44 +1 1 - 6 7 +
1 0.00 lJ 34 6 -SO +1 2 -25 +
4.7 5 380-00 +5 -54 +
1 a.0 0
109-OS +23-95 +
9 3.63 493-06 +6 1 -76 +
1 4.00 125-00 +93-63 +
{t O.2 4
5J 5JO-OO ...40-24 +
.3 2 1.9 .3 1 ~8 0 0 -00 +321-93 +
5 0.00 10~154-30 T 1 2 -56 +
.3 0 0.00 5 - 1 g-+
23.9-5 85-00 +5-97 +
1.76 lJ 514-00 +10S-0 0 +
6 24-80 +5 - 6 1
+
1 06.00 lJ 623-eO S 6J 530-11 S
27.34 7-85 +5-83 +
8 3.2 9 10 -00 +6 -54 +
65 0.00 4-75 +4 - 3 1
+
5.40 0.0 0 1 8 -00 +27-34 +
1 5.31 1J 500-00 +33-29 +
15 0.00 93-63 +98-82 +
1 2 0.00 820-80 +8 - 1 2
+
3 .3.50 1 0 - 16 +650-00 +
27.00 14 -00 +5J 400-0 0 ...
5.874.00 40-24 +4 -96 +
2.5 7 6.5 0 ....-T
2.57 6.5 0 --'"
1 5 0.00
20.359..3 5 T
362-17 +
12-57 +
S-83 +
15-31 +
150-00 +
240-00 .+
6)-50 +
S..87~-OO +
2..576 -50 +
2..576 -50 +
15~-OO +
24..842-70 T
103..164-30 +
24,842 -70 -
78..321-60 T