HomeMy WebLinkAboutOC1971-0950 - ESTATE OF DUFF~3·-7 1-j-:!:,-Q -TO .2._•J,:./%-:k:J 7 - )
~ffibautt (@f 1£xrrutnr ®r Abmtutatratnr
I~/g~tatt nf 'tuusyluallta l
Cltnuutg nf lIas~tu!1tnu Jss:
Personally before me,the undersigned authority,a ..N.g:l;,.g..fY R.ll.:Rli.G in and for said
County and State,appeared .:IQ.hn..Y..!P.YJJ g.n..g M..g.x:.g:~!,;l~;e.t L.•....O:u.fJ who,being duly
sworn according to law,deposes and says that the y mthe executorSor adlrni~of the es-
tate of ~~gy ~.!:R~~.f deceased,fifa1 the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ;1;.(Q..Gy $..!p.1JJJ ,
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
:::t~~ra~:~::i:'~~~f.~::~~e)~C"abovena~ed :c ..or s~.~JaEtlJJ¢?}
otaf)Publ!c~;\:ashmgton,Washington CO.ADDITIONAL INSTRUCTIONS
My Cornmissio..Expires January 28,1974
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplt~mental inventory must be filed within thirty days of discovery of additional assets.
3.1 Oi'iginal and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
..:~.;.;;:;<I>
4AJ
Juututnrg aub i\.ppratstmtut -of the goods and chattels,rights and credits which
were of ~~~.Y.~.~p.~t:t:.late of ~~~.tlJ.~g.t-9~..
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
REAL ESTATE:
2 story brick apt.bldg.and lot :at4l6 McKean
Ave.,Donora,Pa.--------------------------11,418 00
2 storyfr.house and lot,Walnut St.,Donora,
Pa.WB 42-525 -1/3 interest---------------616 00
Two 2 story houses and lot,Donora,Pa.WB 42-524,
houses condemned &demolished with $2,000
lien for cost of demolition----------------No value
2 story frame house and garage and lot at 150
McKean Ave.,Donora,Pa.D.B.407-227 &
420-525 -1/3 interest---------------------1,386 00
2 story house and lot,119 1st St.,Donora,Pa.
D.B.599-272-------------------------------3,399 00
1.81597 acres surf.Amwell Twp.,Pa.D.B.111]-
480----------------------------------------264 00
65.08 surf.and frame house,Amwell Twp.,Pa.
D.B.656-460-------------------------------6~831 00
TOTAL REAL ESTATE---------------------$23,9141.00
'J 1\ffibuuit (@f Executnr (@r 1\~ministrutnr
"tutt of'tltltayluultiu,t 55:
C!1oUltt!}of lIuaQiltgton \
P all b f h d . d h'Notary Public . d f 'dersony e ore me,t .e un erslgne aut orlty,a m an or Sal
County and State,appeared ~9..hn Y..~!?}JJ.~~P.:g.M~.f.g~.f.§.t.~..~P..R~J who,being duly
sworn according to law,deposes and says that.thty Ji~the executor ~r }Jl~XlX)K of the estate of
.....................Luc¥S D.uf.f ~eJt~ased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of Luc:y.S :..Duf£,
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 una just appraisement of each
item made by the above .named Executors.~.rwr.
Sworn and subscrzbed before me thzs...t...................l AA-U
da1..~f.C.;.~.~...~~,·yw~......·......·..191.L../~ut~~_7r'C,'LLVJ..~."......~Nufery Pu lie.:",_m~,'.,.
My tomrri~".iG;1E"~i!:e2 l;;;r;'!l\?!~2§,~~j,f1.DDITIONAL 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
3Juututnry auil "pprai.armrut of the goods and chattels,rights and credits which
Lucy S.Duff Washington·were of Jate of ..
Washington County,Pa.,taken and made in conformity with the above affidavit.
\'\
\
(CONTINUED -PAGE 2)
PERSONALTY:
Cash (Pittsburgh National Bank safe deposit
DOLLARS CENTS
box)-----------------~--------------------2,950 00
2 diamond rings-------------------------------50.bo
1 $500 U.S.Treasury Bond--------------------500 00
8,569 46
Savings account -Pittsburgh National Bank----~J3~x ~.
Savings account -Mellon National Bank---------1,283 38
Rentals received-----~------~------------------1,366 95
Metropolitan Life dividends-------------------
Social Security-------------------------------.
TOTAL PERSONALTY------------
48
36
4,804
8 718..,....
64
00
43
43
."",,'".,.
,'".
~,.....-.'.:::-.....~-.-.~
~.".
~-....r'"-..~~..
......
......;:l<:!<:~;:l
~
.,..
C"'l~
~I:l
~;:l
CI)I:l..
~:A
I ~
~~"'lI:l
J
I
....CI.I
0 ~~~C1>;:l........
r
"
2,1 "I,i(j52
.-----......~--_.
OlnmmnnUltalt~nf ,tnnSYluania,}llIlIas~in!ltnn Olnunty,SSe
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
)
on the 20th.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 the Commonwealth of Pennsylvania,
the last Will and Testament of
Lucy S.Duff
late of Washington in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
John V.Duff and Margaret L.Duff
the Executol1'l 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 ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
John V.Duff and Margaret L.Duff
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 Offic1e,at Wa!shington,within ninety
days from the date hereof,and to render a just and true account of s·aid 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 20th.
day of September in the year of our Lord one thousand
nine hundred and Seventy One
.~"~"~'"~~.....f.~Register
.....:..
r-----~----------~..,
~~.....
t"4 .....~
0 ~
:0 U'-1
i<1 ITI
t
en Gl!t/.l ~»~!.~U'-1
10 !t::I ITI .....
10 0 s:a
!H)."aiH)~:=.....s:a~=
L
I
d
[.
I
----------------
'.'.
-----_._---~.~_.__.-----_.--_._---------....:".--------------__._-----------.---.--------...::.-.._--~._--_._----.....----.
·".I ",I
!.,
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as ~~-~y...._verily believe.
._~_:./;;;~..._-------------_._--------_..~.DUf'7
3F~~
I do certify that I have given legal notice to all persons
concerned of the filing of Ithe within account in the manner
prescribed by Statute and Rule of Court,as evidence by proofs
thereof filed to No.-W~-7-;;2.-:-33J------.--.
y hand and official seal this ~u •
A./'-"'-""\/.I..._...__..._u •u ••_u __•••__19.2~
~-
Register of Wills
day of __
Sworn and sLJbscribed before me this ---l~....
daYOf.~1911V
...~£;.(J;,..~.
3UDiTH W.DEER
Notary Public.·Washington.Washington Co.
My Commission Expires January 28!1974
Washington County,ss:
fi r l"1 r-"t"ER ",~\"!I LSnc."1 ~)i ':"\Ulw r/to-~
WtlSHINGTOfJ cia pA'.Fl._
al~
~f{"-..J>ri
N ~,co
\~
\n
~~~
is!''''It f--)
'1 I.
~..'c.f'"~.....,
t.._l.....;J
,i I
'eli ~.j'.
J l;>..:.,....,..
'ii"}pr.t,!:,1':,
....0...,-iJi>:I::l a>i0C)H:~'0 C)n1i
0)<lj tjl
00 H:co ~0)00:~r:..0 ref 1-1,
0 0)017:0 ~+JiJi1::1:Eo<7J 0:'-...j <lj 4-1 4-i 0)'~Eo<Ul 4-1..~4-1 XiJi1::1:9 ~iIi°i ~
'''1 :...:.:~•4-li00::>,4-1,~i .J ::1;
>.i U)d OJ0:H ..c;
::1i .r-!0 .:
0 ...:Ii ~1 ...:Iiz
..
~.-~I
'.".
...'~""..~--'-:..-
'.V:'.-.'"-:...-:
,-r .-..~~:-....::
...-.'"~--.'.:...""-
"""\\'..,'".'.\
"
....
."...
""
,.•
The Court is respectfully requested to determine
proper distribution in this estate.
Counsel for Accountant
·...."
The First &Final Account of JOHN V.DUFF and MARGARET
L.DUFF,Executors of the Estate of LbfY S.DUFF,Deceased,late,,
~
of Washington,Washington County,P~nnsylvania.
\
\The Accountants are charge1 as follows:
/
/'
----------------------------------------------------------------
/
To Amount if Inventory &Appraisement--------------$38,718.43
Total Assets--------$38,718.43
Total Credits-------$·4,742.12 f;
JBalanceDueEstate--$33,976.3l
)
~.,
The Accountants claim credits out of the assets of
said Estate as follows:
Piatt Funeral Home
Wray G.ZeIt III &
Lloyd O.Hart
Taxes on realty
Russell Marinof,',Register
Observer Publishing Co.
Washington County Reports
Russell Mariono,Regiseer
Judith W.Deer
Funeral Bill
Attorneys'fee
Letters and short
certificates
Advertising Letters
Advertising Letters
Filing Inventory &
Account
Notary Fees
$1,230.65
2,419.90
1,014.07
21.50
14.00
14.00
20.00
8.00
TOTAL CREDITS $4,742.12
Observer·Reporter,
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
.........l.S~'NOTICE-'-
,"S.DUFF,de-
'gton,Wash·,
I,,nia.
e2l1.'"the'hi anted tOlfhe"'1fnders ned,notice IS hereby
'given to thOse indebted \h~Je;g ~~
'make immedia~,..p,.ayme;,"~,d.tothosehavingel.s or.em,.a1t..ilpresentthemf.ettlement.,....•.Jonn V~'Duff,Execllt r.
\
1981 The Road,'~
Washington,penn",S,Y.IX,a,'..Margaret L.Duff,Exe.116 S.Franklin street.
Washington,l?l,:~
\
Bart and Hart,Attor...,.'!,
9 Court Square Arcade;'.','.,tWashington,PennsylvanH"~
\Wray G.zelt...!Il~Att()rne~"23&ast Beau.~et,.,'W~hlngton,.\~YlVanla71225,Frl.3tl,:.k\~;;'itiP"----~-.---.:;,
Sworn to and
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,a.s amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Pe,rsonally appeared before me,a Notary Public in and for said County
and State,g~~.~~.~.~§..~g~~~~,who being duly s,worn
according to law,deposes and says that he is the .v..i.~.~.:":'.~.r~§.i.4.~p.t
of the Obs'erver Publishing Company,a Penns,ylvania corporation,and its
agent in this behalf;that the said Company is,the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
Septelffibe,r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newsipaper of general circulation,printed and published and
having its place of bus,ines's at Washington,Washington County,Pennsyl-
vania,where it or its predecessors have been established and published
continuous'1y for more than six months prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly as printed or published in the Obs'erver-Reporter in
its regular editions on the following date or dates;.__
.--...----...--.--....;Sep-temc-e.r....24.,....Octo.bex--..l ....and.__.8.,1.9.7.1 __
that neithe'r th!e affiant nor the Observer PUblishing Company is interested
in the subject matter of said notice or advertising and that all of the allega-
tions'of this affidavit as to the time,place and character .of publication
are true..~.d ~.:vt./
'Ub"W~~~~~971
WASHINGTON,WASHINGTON COUiHY
MY COMMISSION EXPIHES MAY 6,1972
~-------------:---;---:------------------=-----;-......---
Washington County Reports'
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON}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 officiaJl 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:
September 30,1971............................................................................................................
Estate Notices
The Register of WiHs has granted
letters,testamentary or of administration,
in the following estates.Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • • •••• • • • ••• • • ••
DUFF,LUCY S.,Dec'd.
La t e of Washington,WashingtonCounty,Pennsylvania'Executors:John'V.Duff,1981 The"Road,Washington,Peimsylvania
i Margaret L.Duff,116 S.Franklin;Street,Washington,Pa.Attorneys:Hart and Hart,9 CourtSquareArcade,Washington,Pa.
Wray G.Zeit ~IIi 23 East Beau Street,Washington,Pa.
..........Q,.tQ.Q.e.r.1 14 J:.2.1.!..t·
_·---....L-~~o.nt_o"-the_c_or.Porationin behalf of which he is acting is not
----••.''---_.:l..a ....,;ainD'--"nd..that all of the
~"""'--''='----
--------------
tqr·<1tnurt nf <1tnmmnu
®rpquun'
lUran nf lIunqiugtnu
<1tnurt ilininlnu
<1tounty
)
In the matter of the Audit of Account in
~t.t.of ~;-t::!J.
TO THE AUDITING JUDGE:
No.'jSQ i'-l-L-+-9..L..-.:.7/__-
Enter__~.L...:..-+----,.PP'''..ce fo'~~1lufI .~..~
N.B.-Counsel shrall,by separ,rute paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
US:)t'_!.M \R1NO
REGlc,TE!OF WILLS
\"(SI;1.1 :',.,0u "0 PA-, h I"",I'I J " •
i
•72 NOll !5 PI 4 15 1
{
......................................................0'~••••••••••••••;,••••.~0"•••
...................................................................................................!••••••'•••••••••.••••••••••••••••••••••••••••.••••••••••••••••••••••••••••••••••••
.................................. .................... ............................................................"~.
NO ~}::'.~.+.::'.~.~.Q Term,19 ,A.A.
,.:~~.~r
'"1,...~ll2:'/aln t~t Ql)rp~Ung~Qtnurt of Dlusl1tngtnn QInunty
,
"
TO THE AUDITING JUDGE:
In the matter of the Audit of ACl'ount in )'
'.Lucy V.Duff '~8.t~t.~..".f.~,........,.............)
",my ,Margaret L.Duff ,ExecutrixEnterappearancefor ,,
• •~••••••••••••••••••••••••••••••"'"••••••••••I'•••••••••••••••••••••.••"•••••••••••••"••••••••~•••••••••.•••••.'• '.
..,,,,.
.-",..~..~'.~,.~.'~:'.;~~~"
....."'.'..;~.
12th ..'September,;"day of ;,
N.H.-Counsel shall,by separate paper,present a concise atatQment of
each claim,with supporting ealculation of any interest ,claiml/d..
Objections to an account as filed,shall be concisely lltated in fl
ileparate paper.Counsel suggesting proper distribution shall file
a separate concis9 S,t/Ii'lement in that rexard.
,,.','~...
.!
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
T..tate Form /
.,
\
Estate of ;J;..~9.Y.~..•p.~.~~.
Deceased
N 63-71-9500 .
Fiduciary..~~:';.9.~E~.~..~.~!?~.~.~~~.<?:.
John V.DUff,Executors.......-......__....__._-......._---_...._---_..._-----.--_...._-----_..._.._---_......._---_......
Date of .~..5 1971 Date of
Decedent's death ~.~~.~!Grant of Letters .
This is the~~.~.¥~f.~t ..~f.:t.~~J account filed in this estate
If there;have .been former accounts filed in this estate,list file number or number and term ~~.~:.....~
----------------.--.----..----------.-----------______..____--_..__..-..__..__.._-__..__.0
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .
Margaret L.:Duff -Daughter
John V.Duff -Son
Name.of surviving spouse ~.l:l:~!?~~.~.J?:;:~.~~.<?~.~~~.~~~E~.
List issue,where material:v _.,.j.
r;
Did decedent marry after execution of will?(jndicate)~s.No.Any children born after execution of will?(indicate),
\It>.No.If'answer yes,name them ~9.~~pp~.~.~~.~~.~.~,..
"._--__----_-_--.
Le9·atees
Margaret L.Duff
John V.Duff
Relationship
Daughter
Son
Interest
Various.
Various
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.No.
If any exception give cause:.
File copy of Notice
and date of mailing ~~.~:t::.~;-~.e:t:~~.c?:?~p.~~~!?:~~~.!..}.~].~.
...._--------
""............
Is estate subject to the filing of a Federal Estate Tax Return?~.?..
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..~L~!.?·..?.~.
ff the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant..NQIHL .
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they,are admitted to be correct;and whether the claim is denied.
None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
Wemack Insurance -overpayment of premiurn---$48.00
1 Norton Agency -rentals---------------------127.00
Marie Barton -rent-------------------------60.00
Attilio Muziani -rent----------------------30.00
$3.J.,.~.7..6.#..31 .
Total additional debits (Add)$..?§~_~.~.9 .
Itemize any additiona.l credits not shown by account:
John Nicolella.,Contractor--estimates-------$50.00~
Malcolm L:Morgan,County Treasurer---------195.9l~
(taxes'~n real~y)continued on attachedJohnS.McCans--appra1sal-------------------80.0 .Wemack Insurance--1nsurance on realty-------.140.00 sheet)
Total additional credits (Subtract)$__..~.,.~f.9._•..-?.7..
Balance for distribution $~.?.J..~.~.9.~}.~.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
2 story brick apt.bldg.&lot at 416 McKean Ave.,Donora---$11,418.00
2 story fro house &lot,Walnut St.,Donora,Pa.(1/3)------616.00
2 -2-story houses &lot,Donora -condemned &demolished---No val~e
2 story fro house,gar.&lot -150 McKean Ave.,Donora-----1,386.00
2 story house &lot,119 1st St.,Donora--------------------3,399.00
1,81597 acres surf.Amwell Twp.-----------------------------264.00
65.08 acre surf.&fro house,Amwell Twp.-------------------6,831.00
2 diamond rings---------------------------------------------50.00
..
~--
{
.~
ADDITIONAL CREDITS CONTINUED:
Jo~h A.Brletich,--1972 Borough of Donora taxes-----$92.61
Elizabeth Montgolmery--Amwell Twp.1972 road taxes--12.64
Roy Miller--contracting services--------------------950.00
Roy Miller--additional services---------------------300.00
Norton's Agency--insurance payrnent------------------86.00
John V.Duff--reimbursement for funeral,etc.------4,457.35 <
John A.Brletich--1972 Ringgold schoo±taxes-------308.70~
Wash.Cty.Tax Claim Bur.-1971 liened taxes------747.36
Russell Marino,Agent--inheritance tax-------------~,500.00
If Family Exemption claimed by Petition,give place of Record:.~.?~.~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:NQ.l}~.
List any advancement or di~tribution on account that has been made,and nature and amount of same:
None
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:
To John'V.Duff--diamond ring with blue stones
1I To Margaret'·L.Duff--remainder of jewelry and property at 416 McKean
..7."Avenue,Donora,Pa.
To John V.Duff an~/Margaret L.Duff (1/2 share each):
"f frame house .
. 2 story BxiEkXll~:itxxBis'!J.&lot at WaInut St.,Donora
'Two 2 story houses &lot,Donora,Pa.
~2 story frame house and garage &lot at 150 McKean Ave.,
Donora,Pa.-
. 2 story house and bt,119 1st St.,Donora,Pa.
1.81597 acres surf.~we11 Twp.,Pa.
65.08 surf.&frame house,Amwell Twp.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~~.;:~doth depose and say
that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc.
to the best of t.h~J~knowledge and belief.
Sworn .·······to and subscribed before
me th;sJ~1oJ.l:dO~o~:_-:-~;e:'l.-e.m.J>_,,~:19_n__/t.7?;~c{':~---------
Signatur,e,of Officer§;y~0...L!l.)~~,~I/0/~()IT~,Jl~'1--...;r,a
T ',tl f '0,'ff';.,.~:.JUDITH W.DEER •......•.•..~:':'.....•.,l................leo Icer....:...Nulc{ry.l"ubMr:;.i'ta5iTiiTgto;r..~.li:mtligt1ll1'''Cb:•••••••••
. .-ft1y-Commission Expires january 28.1974Officeexpires .
•~.........."'!'..
~~----(
No.63-71-950
'-
Estate of....~.~~y...y.~....J?uff...............------_-_...
Deceased
Fiduciary.....o!9.l!:~..y.Duff &........--_--_-_-----
Margaret L.Duff
...........................---- --_:.-_.
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:pa rag raph 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 fi led with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
Attorney
~2
•'9'd ,.O~)N\)1 ')NIH S'iflA
SlllM :10 H3LS!f)3U
O~f 1\I ,."I .0/~:l ('Sn\J.,rj 1 J'j ...0 0
SI ~~~d SI nON 2[.
to 3 l/.:l
\,
.~..~~....'".....
,'.~..,.,~",,'../;:."'I \~".'DJI II \._.\
'..~I}\';c/~/Jr 1'1-4
--
"
Miss Margaret L.Duff
116 South Franklin Street
Washington,Pennsylvania 15301
September 1,1972
\.~
WRAY G.ZELT III .
:\'IT,.1l:"1·;\"AT \.,.\\\"
I
~a I·;.·\~T IIL.\\'~Tlll':I':T
IN RE:Estate of Lucy S.Duff
No.63-71-950
Dear Mr.Duff and Miss Duff:
Mr.John V.Duff
1981 The Road
Washington,Pennsylvania 15301
Please be advised that John V.Duff and Margaret
L.Duff,Executor and Executrix of the Estate of Lucy S.
Duff,have filed their First &Final Account to No.63-71~950
in the Orphans'Court of Washington County,Pennsylvania,
and the same will be called for Audit on Tuesday,September
12,1972,at 10:00 a.m.,in the Orphans'Court Room,Court
House,Washington,Pennsylvania,at which time you may .
appear and be heard,if you so desire.
WGZdd
""'....
---------------------------
J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi.
ORPHANS I COURT DNISION
Du~fc'and Margaret L.Duff and the attorney is Mr.Zelt.
•
"
<.l
\f'
INRE:
Estate of
LUCY S.DUFF,
<Deceased.
z<.~>-III
Z
Z1&1II.
io~BEFORE:z
%:III<~
.:uii:liiAPPEARANCES:Ci
oJ~UCi
:J.,
:tI-....N
ujTIME:
lI:
1&1
l-ll:oII.
1&1
lI:
I-~THE COURT:ou
oJ<
ui&:II.
o MR.ZELT:
(
)
(
)No.950 of 1971
(
)
(
HEARING ON AUDIT
The Honorab1e ALEXANDER R.CURRAN,J.,
Specially Presiding.
HART &HART,Esquires,and WRAY G.ZELT,III,
Esquire,of Washington,Pa.,representing the
Accountants.
Tuesday,September 12,1972,at 10:00 A.M.,EDS'I
The estate of Lucy Duff.The Executors are John V.
If the Court please,there is an Executrix and
an Executor in this estate.
THE COURT:
MR.ZELT:
Two attorneys,is that r.ight?
Yes,Your HLnor.Mr.Hart represents the executor
and I represent the executrix.
I "...
.;.Here is'my Pra:~c'ipe for Appearanc e.
-'--------lft------------------------------_t-__
,.
.--------------..-------------
2
MR.ZELT:I think the papers are in order.We had one problem
TJiere 'vere six or eight pieces of real estate in this estate.And thEy
"'.
.or a hazard.'And the taxes have never been paid on a lot of these.
Th~borough finally:demolished some because they were a nuisance
,,•.l't ~.~
•-'';.!'!..~Six of them-are in Donora.They are being rent d.,"\-.,
ar e bad 'property....
•
0(
z
0(
~>III
Z
ZIIIII.
ioI-~Z
:cIII0(::
••.'....'>;;~o that we.have spe:rit a lot of time trying to figure out what 'vas
o'ved in paying the taxes.I believe they are all paid but 've have go
to'str'a1ighten out what amount of money must be distributed frcm.:thE
estate to John V.Duff,one of the legatees and the executor,by
reason of his having paid.in money to pay the taxes which probably
to straightening out the tax situation absolutely.
were not his..:uii:I-!!!c
.J0(
Uo:l.,
:tI-
:;THE COURT:
So I'd like to ask the Court to close the estate,subjEct
Will you get together with Mr.Hart and see if you c n
'vork that out?I understand it's bet'veen the executor and the
a hearing.Other than that,we 'vill consider the estate closed.
iiia:1&1
I-a:0II.IIIa:
I-a:
:l0\U
.J0(
~,,u.u.0
e
executrix'..
MR'..ZELT:
THE COURT:
Yes.'We are going to start on that this afternoon.
If it's impossible,then 've will haveto set a date for
Is there anyone else in(Court interested in the estate of Lucy
S.Duff?
(NO RESPONSE)
THE COVRT:We will consider the estate closed.
( A UDIT CLOSED)
-----tr-------------------.J--~I
"
.,
,,
~.~.,
..
.:
"
,:
Eytha Court,-
..
.'
."'
...=!:!
0:I-
(I)o •
.J~Th~foreqolnq,record of tbe'pro~eedtQ9~upon the
:l
;'hearing of the above cause is.hereby apprQ~ed'and directed 'to be fHed.,......l\l
criIt\III-0:oGo\II0:
'I-0::loo
.J«U
ii:...o
1hereby certify ~h8.t the pro~eedin:qs and eVi~enee "
are contained,,'fully and accurately tn the ,notes taken by me'on the heratng!"z~Of the above cause,and that thui-copy 1s a eorreettranscrtptof th~satne.,,
(I)zZ\IIGo
:ig
CIZ
XIJIc(
3:
"'
"
e.
.~"
.._...._..~~~...~.:..~....-
WaShin~on,'P~.,«7.2..?:=19...z.?:::'
PRESENT RECEIPT WHEN LIFTING INSTRUMENT
13780N2
Registration Fee $ .
RECORDER'S OFFICE
RECEIVED OF..-..tf?~....~7""-..~_..~.:-
:':-;~~~;-1~~:-P::::~;:~t=~;;:;:::bo ",,,d<d
Fees $(.'..!...~~~.6~'
St t T $.50 ..a e ax..........;;
1.00
Certificate and Seal $ .
Satisfaction $.
Total $%..~~.
State Realty Ta~$.
~Recorder of Deeds
In tl1t atnm nf atnmmnu JItas.nf lIas1fingtnu atnunty,
Jtuusyluania,~rp4ttus'atnurt 1!Iiuisinu
)
ESTATE OF
Lucy s.Duff,
Deceased.
N 63-71-9500._.:::.:::..-.:...:=--.::.:::..:::..--_
In the matter of the First and Final
Account of John V.Duff and
Margaret L.Duff,Executors
ADJUDICATION AND DECREE
November 14·72 ..And now ,19__,this matter came on for heanng,
audit and distribution at this session and testimony taken;and thereupon,upon due cons ideration
the,reoLof the balance for distribution in the hands of the Accountant is determined to be
$6;),Jzu.'r '±'and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in.accordance with .the
schedule of disribution hereto attached and made part hereof,unless exceptions hereto be flied
sec.reg.or an appeal be taken herefrom sec.leg.
Balance per account:~~1
Additional debit asked at audit
Additional credit asked at audit
Balance!_
Deduct Clerk's Costs &Receipts _
Attorney Hart &Hart and Zeit &Zelt
Russell Marino,Certification of real estate to Recorder,
Olga O.Woodward,Recorder,costs recording
certification of real estate,
Russell Marino,Agent,transfer inheritance tax,$51.44
Interest from 5-5-72 to 11-23-72,1.70
$33,976.31
265.00
$34,241.31
8920.57
$25,320.74
40.50
53.14
John V.Duff,son,specific bequest in kind of diamond
ring with blue stones,held in kind and distributed as
such at the appraised value,
Margaret L.Du:ff,daughter,specific bequest in kind of
Ilremainderll of jewelry and devise of real estate as
hereinbelow described as being 416 McKean Ave.,
Donora,held in kind and distributed as such at the
appraised value,
John V.Duff,son,1/2 residue,including an undivided
1/2 interest in parcels of real estate as hereinbelow
described,held in kind and distributed as such at the
appraised value,
Margaret L.Duff,daughter,1/2 residue,including an
undivided 1/2 interest in parcels of real estate as
hereinbelow described,held in kind and distributed as
such at the appraised value,
25.00
10525.00
$14,662.00
7331.00
7331.00
No balance
~
0>-+-~
lr
:J Z
n
.~.
8'
0 -+~
.~~
c:.:::r
:J CD
-+
t
....0
3
M
•-+-
0
~
-+-0....
~
-+CD
N
..,
:=
0-+-....
~
:r-CD
&
s~M+ot~~
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF WASH GTON
COUNTY BY THE CLERK OF THE ORPHANS'C URT DIV
Lucy S.Duff,devisor,to Margaret L.Duff,devisee of 11 the righ ,title and
interest of the devisor in and to parcel of improved rm 1 state des ribed as follows:
Two-story brick apartment building and lot at 16 McKea Avenue,
also known as Lot 20 in Block 4 in the Borough of Donora,Washing on County,
Pennsylvania,being the same property as was deeded by Char.les H and Anna M.
Smith to John McGrew Duff and Lucy V.Duff,as describ d in Deed Book 505,
page 184 in the Office of the Recorder of Deeds of Washi gton Coun ,Pennsylvania.
Lucy S.Duff,devisor,to Margaret L.Duff,devisee of n undivide 1/2 interest;
to John V.Duff,devisee of an undivided 1/2 interest;ea h undivid d interest being
in and to all the right,title and interest of the devisor in parcels of real estate
described as follows:
..,
same as
Lot and buildings at 150 McKean Avenue,also eing Lot 1 in Block 1
Lot and building at 119 First Street,being als Lot 8 in lock 45 in
599,page 272 in the Office of the Recorder of Deeds of ashington ounty,
the Borough of Donora,Washington County,Pennsylvani
was deeded by Edward and Carrie Locker to Lucy V.Duf recorded in Deed Book
Pennsylvania.
in the Borough of Donora,Washington County,Pennsylva ia,being that property
~J
"~I _'J,.',,1 i ,.'1~'"
Qn :J Z
n0 -+9
c :r
:J
(!)
-+3
0 Q......-+it..,
0 0................:r(!)
..
deeded by Barbara and Michael Kalina to John McGrew D f,recor
Office of the Recorder of Deeds of Washington County,in Deed Boo 407,
page 227.John McGrew Duff died testate on December 2 ,1927,d vising his
real estate to his wife,-Lucy V.Duff (the decedent herei )and his t '0 children,
John VanKirk Duff and Margaret Duff (the executors and egatees h ein)in 1/3
interests each;see Will Book 42-525,Washington Count.
Vacant lot at 213-215 Allen Avenue,also know n Block 29.
in the Union Improvements Company's plan of (the borou h of)Dono a,Washington
County,Pennsylvania,being that tract of land deeded fro Charles L.Boyer,
et ux,to John McGrue Duff.John McGrue Duff died test te on Dec mber 28,
1927,devising his real estate to his wife,_Lucy V.Duff (he decede therein)
and his two children,John VanKirk Duff and Margar;et L.Duff (the
and legatees herein)in 1/3 interests each;see Will Boo 42-525,ashington'
County.
1.81597 acres of surface in Amwell Township,Washingt n County,
Pennsylvania,being the same as was deeded from Earl
VanKirk to Lucy V.Duff on September 11,1961 as recorded in Dee Book 1111-
480 in the Office of the Recorder of Deeds of Washi ngton
Two -story frame house and 65.08 acres of su
Washington County,Pennsylvania,being the same as wa Irena M.
VanKirk per exr.to Lucy S.Duff on February 24,1942,d in Deed Book
656-460 in the Office of the Recorder of Deeds of Washin ,Pennsylvania.
Two-story frame house and lot known as Lot 2 nisee Plan
(P.B.2,page 77)for South Donora in the Borough of Do ora,Was ington County,
Pennsylvania,bounded and described as follows:Fronti g on WaIn t Street a
distance of 30 feet and extending back to an alley a dista ce of 110 eet;extending
along said alley a distance of 30 feet and thence to Walnu istance of
110 feet.
CERTIFIED TO RECORDER:NO MBER 22 1972
III
...
(.J
I ".I't-W
,
UJ
0-.
0-to-0
~
m
()::J Z
1I'l
()-+!J
0
0
t:Y
c :::r
'"""::J
(\)
='(\)-+3
0 0
t:Y
-to--to-0
....~
.....
.,
~
0 0...-to-
....
-to-
'"""
=
:::r
:=
(\)
~:=:'0-
eI
~
,
~+-t
~
..,~
..,~
..
,.p'
_'."~.,,.-""~
1 2 :3 o 6 5
2 4 1 9 9 0
1 o 1 407
2 1 5 0
1 400
1 4 0 0
2 000
8 o 0
1 5 1 0
4 0 5 0
7 4 7 :3 6
5 o 0 0
8 o 0 0
1 4 o 0 0
5 8 1 508~:~
1 0 ~o 0 0 0
1 0 :3 0 0 0
2 6 4 0 0
6 8 :3 1 0 0
1 8 6 2 5 0 0 s
2 9 5 0 0 0
5 0 0 0
5 0 0 0 0
8 5 6 9 4 6
1 2 8 :3 :3 8
1 :3 6 6 9 5
4 8 6 4.
3 6 0 0
:3 :3 4 2 9 4 3 s
6 0 0 0 0
:3 4 a ?9 4 n ....t.....,::>",:;..
.J..Fi'1l
~---....
COMMONWEALTH OF·PENNSYLVANIA
DEPlffiTMENT,OF REVENUE
HARRISBURG
RCC-43 (5-65)
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING Pittsburgb National Bank
FINANCIAL INSTITUTION __W..,..u_6_!U_'l-=lgt:-o_n_·_O.::.;ff:...i..;;,c..;,.€_
6 S Main st
ADDRESS --:.:.\iu=:e:::.;l'U.n=-:.:s:g:a.:t:.:Cl1=-=P...:=awl!!:Oll5~30~1!!:...·_
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DE POSIT---,f.j~·a:V:7sU:!:i'n:w;ge'S-4,O~S;+3 ....;;20g.SI;;2~36{¥S~-----
NAMES ON ACCOUNT
OR INVESTMENT -------i:~~1I.:ii~r;-..IM~aYj!J?Higa!Y!l!!Elel&-e -.l:t~~Qi.::It:.-aaiPfL--------
lira LuCl'S Dnff
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR _....:M.:::r..;,.a....:L:;.:u;;.;:Jcyll....-=S:.-Duf=.:·=f_~_
U6 a Franklin st
ADDRESS Wl.l.lra~3L.Ub.l..ljt~lgt~on~P4-a._.I).~)~30J.l·~!.__----------------DATE OF DEATH ----¥,FeiM!b~l'ltilU8Mr"'!f',.>-J5:;..·-=l'l:9Q!:7~1-._
SURVIVING DEPOSITOR,
BEN EFICIARY OR INVESTOR --IMi!3.J1L.:lisi:i-s...\!14l.i1.a~raliili~i~~~r;.....1,.-lDmuf~r:r,:.......-------
116 S Franklin St
ADDRESS -1lWw.ta.ii!.lsh""':i.....n6'gtI;<loQwn....PuB.L......J 5;l...;3;wol+l ----
RELATIONSHIP TO DECEDENT--'aoicla~ul§8~Qtij,lie~t"-------__----
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED Ue"J?eft 30 1959
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $-*4-',2*l~'902.,..-;l'!-'72-------------
Si gnature TITLE
Platform Assistant
\
)
,...",...'.~
RCC-43 (5-65),,
.COMMONWEftJZi-I ur PENNSYLVANIA
.DEPARTMENT OF REVENUE
HARRI'SBURG
'-
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING DoltFINANCIALINSTITUTION.~tsburgh National Bank
ADDRESS 6 South Main Street Waehington,Porms,1van1a 15301
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT_8_)-I_4_-_7997__.3_7__'---_
NAMES ON ACCOUNT Mrs Lucy S Dutf or M1ss Margaret L DutfORINVESTMENT'..•...•
\
DECEASED JOINT DEPOSITOR,lira Lucy S Duft 7"TRUSTEE OR INVESTOR _
116 South Ft"ank11n St,teet Washington,Pennsylvania 15.301ADDRESS........-_
(15301
DATE OF DB-ATH February 5,1971
SURVIVING DEPOSITOR,His$Margaret L.outtBENEFICIARYORINVESTOR _
116 South Franklin Stre$t \':ash1ngton,PennsylvaniaADDRESS .
DaughterRELATIONSHIPTODECEDENT _
DATE DEPOSIT OR INVESTMESflptember 1;19"
WAS ESTABLISHED '
BALANCE,INCLUDING INTERES\l 266 96 ._.(r 5 5 G C/)
DUE,ATDATE OF DEATH $..' •.:;,L).J
".'L)~d~&4~ie~tJtW1d.kor.t.8n TITLE
Platform Asolstant
t33.0\~~'<~(
S%"u~s-~7»~P:v;o
~??yt:-<f(GJt/:=/C~.7f
.s%/~(~~-7/)--f·Jr
RCC,~34(9(71)•,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REV~NUE '
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITAN'E-E--,'
TAX APPRAISEMENT AND ASSESSMENT
OF ASSETS NOT SUBJECT
~TO A~INISTRATION
WASHINGTQN.PENNSyr.VANI A J 5301
TO:HISS MARGARET L.DUFF
116 SOW,W FRANKT,IN STREET
Date:JUly 31.1972
County WASHING'TDN
County File No.S S -01 c>7-/
Bureau FileNo.'c:3 -7/-7S-0'
We h'av'e received notice th~t,asa result of the death of r.ms.LUCY S.DUFF WASHINGTON
on February 5,19-:1.L,youcame into ownership of c~rtain property through right of survivorship,which
was formerly ?wned by the decedent..''.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Bnk.Acct.(1)#83-4-799737 .
hel d 1n the PITTSBURGH NATIONAL BANK,WASHINGTON OFFICE,WASHINGTON.PENNSYLVNIA
(2)#083_2052365 held in the samed bank.In the names of MRS.LUcy S.PlIFF oR
MISS MARGARET L.DUFF.Opened,(1)9-15-67 and (2)3~30-69.Balance as of date
of death,(1)~1_,_266.96_.and (2)$4,292.32.
appraised by the Commonwealth,as of the date of death at $5,559.28..,-,
50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
·TAXABLEAMOUNT·
LESS:ALLOWED DEBTS
N,ET TAXABLE AMOUNT
..,
AMOU"NTOF.TAX DUE
If y~u pay the~bove amount within three (3)months of the
date of death of the decedent,or on or before·_
,......19_'_,you may deduct a discount of
5%of the amount of tax due,or ' .
$'2,779.64
166.79
$----------
ASSESSED BY:
Th is tax became del inquent nine (9)months after death
(one year if death occurred prior to December 22,1965
and fifteen months if death occurred ort or after
December 22,1965 but prior to June 17,1971)and,in
addition to the tax,statutory interest at the -rate of 6%of
the tax per annum is also due as of *Sept::QnJser519-l2.
in the amount of n.l-s;./f 7.3
*If the tax is not paid by the,above date additional
interest is due ,at the rate of 6%per annum until paid
TOTAL AMOUNT DUE
~II
APPRAISED BY.AUPA <'l~"/lhI)11 {)
(Inheritance Tax Appraiser)
$
1,S'/
~--------
$===================
RUSSEll MARINO.
(Agent for the Commonwealth)
(over)
INSTRUCTIONS TO TAXPAYERS
Make.checks or money orders payable~.."../.,.AI J'.To insure proper credit t·o your account..'.1\,tV\~Official Notice must accompany
jj /7'13 ,0 6...t.IIi"f£..'..'.y.our.payment.Mail or bringi,t to:
/'.!l 1/.AGENT FOR THE COMMON'NE':'::'~'.R1'HOUSE.j}J (If?>"WA~i1'NG~:;~ElIIiA.15301
IC f)-;I.C~yK,
fS~
,.,I
this tax t·!)an e1<ecutor,admini,strator,attorney or other personal representative of the
o the Commonwealth,list below the date paid,name and address of the person to whom .
official title and the amount...~
e and Address of Payee Official Title Amount Paid
ces,if,after the date of death of the decedent,you personally paid funeral expenses
decedent,with funds derived from the property herein taxed,such amounts expended
ductions against the gross value of the property in the computation of tax due.If any
II of the three following tests,it is recommended that you itemize the payments below,
return this notice.The Register of Wills will examine the debts claimed and allow
s to be proper.The tax will then be recomputed and you wi II receive an amended
ICH MUST BE MET ARE THAT:
legally responsible for these debts,and
se debts out of the account or property described above and can furnish proof
quired,and ..
not also claimed,for tax purposes,by an executor,administrator or other
ve of the decedent handling the administration of the general estate of the
transferee.
SCHEDULE OF DEBTS
of Payee Description of Obligation Amount Paid
.
TOTAL $
(attach separate sheet if required)
ENNSYLVANIA)
SS:-
)
hereby certify that the foregoing is a just and true statement of
er debts of the decedent,,for which I
and which I did payout of the property herein taxed.I further certify,that to the
d belief,these same debts will not be claimed ~y any other person,for inheritance.;,
,,~~~.J-t._.!-,.,
ED BEFORE ME THIS DAY OF '.
"
]9_'_..
'L ..~--.,•Si gnature of Taxpayer{~!l f '~_.
t t..'"
REPORT OF REGISTER OF WILLS
Nam
SWORN AND SUSSCRIB
COMMONWEALrH OF P
COUNTY 01=:_
Date Paid Name
1,_
funeral expenses and oth
was legally responsible
best of my knowledge an
tax purposes.
2 •You actua IIy pa id the
of such payment,if re
Date Paid
THE THREE TESTS WH
3 .These same debts are
personal representati
decedent or any other
1 •You were personaIIy
Under certain circumstan
or other just debts of the
by you may qualify as de
such expenditures meet a
execute the affidavit,and
those which he determine
assessment of tax.
If you have already paid
decedent for forward ing t
you made payment,their
I,the undersigned,duly elected Register of Wills In and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $•
Date of Approval:_
Register of Wi lis
r
,.'
OFFICIAL NOTICE OF INHERITANC~,.j-~,
TAX APPRAISEM'ENT\AND ASSESSMENT
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
'tiASHlNGTON,PENNSYLVAIA dS30l
Date:July 31,1972
County WASHINGTON
County File No.\i<t ,;?()?~·I
Bureau FileNo.{3 -2/-7<-59
We have received notice that,as a result of the death of MRS.I.UCY S.DUFF 1tlASHINGTON .'
on February 5 '1971 ,you callie into ownership of certain property through right of survivorship,which
was formerly owned by the decedent.''
TO:l-USS MARGJJlET DUFF
]16 SOUTH FRANKLIN STREET
RC'..,134 (9-711
,COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
Under the Inheritance arid Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Held Series E Bonds held in safe
deposot box pur from 9-42 to 9-47.HELD IN THE PITTSBURGH NATIONAL BANK,
WASHINGTON OFFICE,WASHINGTON,PENNSYLVANIA.In the nanes of MRS.I..UCY DUFFO~
MISS HARGARET DUFF.Balance as of date of death $5,994.13.
appraised by the Commonwealth,as of the date of death',at $S,994.~3
50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT
~.."..
AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT'
LESS:ALLOWED DEBTS
~ET.TAXABLE AMOUNT
2,997 •.06$-------,$-----------:-~-
AMOUNT OF TAX PUE
'If you pay'theaboye amount within three (3)months of the
date of death of the decedent,or on or before'_
______19__,you may deduct a discount of
5%of the amount of:tax due,or
179.82
This tax became delinquent nine (9)months after death
(one year'if death occurred p'rior to December 22,1965
and fifteen months if death occurred on or after
.December 22,1965 but prior to June 17,1971)and,in
.addition to the tax,statutoryinterest st the rate o.f 6%of..,~
the tax per annum is also due as of *'''8f)€elft.¥19_-rlf._
in the amount of ;c:(h.-s ...73
*1£the tax is'n'ot paid by the above date additional
interest is due at the rate of 6%per annum until paid
------y--;'"
TOTAL AMOUNT DUE $
183.06
$-==::::;===========
~I
APPRAISED BY:·~f/(.I /1 ASSESSED BY:-~-----
(Inheritance Tax Appraiser)(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To ins~re proper credit to your accotlnt ,
this Official Notice must accompany
your payment.Mail or bring it to:..-',,"
(over)
If you have already paid this tQ>xlto 'a'l1 executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to whom •
you made payment,their official title and the amount.
Date Paid Name and Address of Payee Official Title A~ount Paid ...."
\
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax..
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2-You actually paid these debts out of the acc~unt or property described above and can furnish proof
of such payment,if required,and
3-These same debts are not also claimed,for tax purposes,by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date'Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
SS:
I,hereby certify that the foregoing is a just and true statement ot
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__.
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $•
Date of Approval:_
Register of Wills
!'
~."
--.-..,....
)
\
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF .W b..l.g,.Q.Q .
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.)
".~:C;~S:.:~;;.~~~~:.~.~~E ~F }~
(State full name of decedent)"
Late of W...'~~I~Q~............County ~
and say
::.::,::::::::::::::J'"
.....~~~v.!.p.~~~.~~.~J.'g~~L..~.Q\lt.f .
of the estate of the above-named decedent being duly sworn,depose
.Es:ecatoJ8
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
Decedent died Feb.5,1971
......,,~lly~...~f!.~~..:J::J::J:,..~~q.....
23 ButSeau..Street,waahin,ton,··'a.15301
EaecutorsThatassuch deponent is familiar with the affairs of said estate and the property con-
(~;x"cutor·Administrator)
Rtituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with"the exception of the following:-.
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OFs.Duff
RELATIONSHIP OF JOINTHOLDERSTODECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:.
That Sypedule A attached hereto and made part hereof sets f~rth fullv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel uf 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 thereo.f as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in det~ll all personal
p ro~erty wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whethe~in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or.in trust for
any other person or persons giving also 'separately the accrued interest thereon,if any,d()W!'-\·to the last.'>••interest day prior to decedent's death in the case of savings banks,and to the date of dec:;edent's death...__,:-4 _
in all other cases;all bonds,postal savings,treasury certificates or notes and othe~eviderrce of1n-
debtedness of the ~nited States to the decedent;all obligations,whether by statute Qr~greement they
are designated as tax free,of the United States,or any state,or political SUbdiviSio~:t!t~reo'f,or ~;f"".-any foreign country,which are owned at the time of death;all wearing apparel,jewelry,sil.verware,pic-
tu~es,books,works of art,hou~ehold furniture,horses,carriages,automobiles,boats,a~~~~y and all
.0ther personal chattels of whatsoever kind or nature,left by decedent,together."':i th the fairly·.estimate~
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 ins~ruments 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 the~eof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annu.ity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corpoTate stocks an~dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death a~d other investment securitie~owned by the decedent at the time of death,wit~the market
value thereof at such time!
(City or Town and State)
.,
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a CORY
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts arid claims owing and unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for Obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
h'V~u::::':~::::::~::::e,:~g.~t[~:~the s~'~~~~
._...~day of .~.1..192&)t,::'::=.:Ai~......~H'if4tE~'......~~.ze;;;~~:;.;:~.._._._.._
P '~\'IO'lIJaohi:wtGn.Washington Co.N.itary ,,'J c·,h .0..0
My'Commission Expires JllnUary 28•.1974
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-3'4 '(1-64)
'COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE HA"
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 af 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 martgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule,
2 story brick apt.bldg.and lot at 416
McKean Avenue,Donora,Pa.D.B.505-184
(1)(2)(3)
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTION
DECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
f51</~#J jO).¢OO,4-C Vl~10,500.00 ----1 :3 'f-'<:1,-
no value ~
~:r:J-.'
·-!tJ3 0 ,OO1,030.00 J
tt!<J~a I
264.00 d\CJJ/.,OO
u1</:ro -
(,13/,DC!6,831.00
)
I
I
~...fffo,...
1.81597 acres surf.Amwell Twp.,Pa.D.B.
1111-480
65.08 surf.and frame house,Amwell Twp.,
Pa.D.B.656-460 ~~
2 story house and lot,119 1st St.,Donora
Pa.D.B.599-272
2TwO story houses and lot,Donora,Pa.~
WB 42-524,houses condemned &demolished a:,~
with $2,000.00 lien for cost of demo1itio~v no value
.p J 0,50,'-
3..,3~
Insert this total opposite "real property",Schedule HAil in the X X X X X
HAs Reported"column on the last page of this return.
$18,625.00
Rl:C '-35,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal prOT,erty,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.
"36.00
Item
No.
ITEM
List and describe fully
Cash (Pittsburgh National Bank safe
daposit box)
2 diamond rinqs
1 $500 U.S.Treasury Bond
Savings aocount -Pittsburgh National Ban}
Savings acoount -Mellon National Bank
Rentals received
Metropolitan Life dividends
Social Security
UNIT
VALUE
ESTIMATED
MARKIn'VALUE
2,950.00
50.00
500.00
8,569.46
'flIWICD
1,283.38
1,366.95
48.64
DEPARTMENT VALUATION
(Do not write in
this space)
If~1fl."o
6O.ofJ
BOc,oo
%)06 1,f6
j),hFa-J3
I 3'6,/15
)
'If,6'1-
3b.C>o
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X WlIl9I",,!P919---,--_._-.~14,804 •43
-
,RCC'-36
,"
cm~m~1\~ALT.H OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
-.
(1)Did decedent,within two years of death,make any transfer of any material part..Qf his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)__"_C>_
(2)Did decedent,within two years of death,transfer property from him~c)f to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)_
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer Not applioable
(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 theref1(owhiCh was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?------(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or en~trent of or the right to income from the property transferred?
(Answer yes or no)_
(b)The right to designate ,the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)~bi"bqt"ll~1ijabtreaffirmatiVe,state whether the right was reserved in decedent
alone or others .::...:F=-------:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was~ransferee'spromise to
pay income to or for the benefit of care of transferor?(Answer yes or no)0_,_
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to al ter,amend,or revoke,0t.which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)1l_0 __
(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?Noit applioable
(Answer yes or no)__
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
NORE
DESCRIPTION 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.
·ReC:-3\''(12-63)
.COl\tMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED INTEREST OF(If step-children or DATEStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOF BENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
John V.Duff Sail YeA Residue
;a.'8:1 Toe aoaCl
,WD,y
Margent L.Duff DauGhter Yes Residue
......0 11 1iI"
wa.a~D~on,PeMsy.J.VaD.1a
(
h
Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
ROlle
OF THE
ESTATE OF
Deceasea
~IATTER OF THE APPRAISEMENT {
(Executor-Administrator
must complete "As
Reported"column #1.)
a :~~"'0 ~...:0 ...('!)('!)0 :....§...e..til til
til :;:1 til 0
~'....(t'
~"'0e.....
Il>:....~0><~"'0'0Il>0'"...('!)o ...<i':i '0 ~
t%1 ('!)...
til r+
r+j&'<:Il>r+('!)
:'":It:0:1:a
Year .
r.-I THE
!No.
Will
Administration
Late of .
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
U"Jc:::&::
&:::>~
W U"J en >-<:
(')(')?'"?'"?'"
C"5 ~>;~
~~-(,O~~~-=r»-'
7p(hA
w
CD.-..........••...w
....:..-.-N:SIll ,:>...: 0 '"til0:IS CD:'"~0:"0 ....('l)..-.-w:""N":l~.:•,.S;
0:..08"0:wo c..
~~-(,O~~~
>-:r.
t:l(1:.._._rtl'V...-3
::l~c..
,...~
...'~
'.
ReC-38
COMMONWEALTH Of PENNSYLVANIA
THANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
•._'-.....t
INSTRrCTIONS: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 tmder Schedule
"An,plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I Unit percentage Estate
Address and Relationship of Co-Owners,and Place I Value Share Valuation
of Record of Instrument,where Rea~state.I
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
2 story fro house and lot,Walnut
st.,Donora,Pa.WB 42-525
1/3 interest 1/3 t 1p'OO,00
/t:).
J OO()1 1M)·333,::;:5
2 story frame house and garage an
at 150 McKean Ave.,Donora,
Pa.D.B.407-227 &420-525
1/3 interest
lot
1/36 800.00
~.
(6 dI ~t~{"~7
I
I
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.1,800.00
•
·'
RCC-Bl (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
3-0HN V.DUFF
(Executor l~
IN YOUR REPLY PLEASE
REFER TO
Inherhance Tax Division
J
In Re:Estate of LUCY S.DUFF
_W=A~S~H~I~N=G:....:!!T~O:.=;N~__County -File No._....!<6~3~-...L7.!o.l-~9oL>5.Lll0"--_
You are hereby notified that the original
appraisement in the estate of Lucy S.Duff
has been filed in the office of the Register of Wills of Washington
County on July 31 ,19 72,Said appraisement reflects the following
valuations:
ReaI Estate ---'1=.8"4-,6""-2 5"'--"--.0""-0"'--_
PersonaI Pro pe rty ....J..::JI4'-1,.......80=4E-<.o-=4~3-'--_
Transfers ---;~;:__=_=_----
J0 inti y Owned 6'--0_0......:.'--0'--0'--_
Tota I __~---~34=4_',0"'-'2.....9.L.J.t....=4£..>,3L-__
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 __
DATE OF DEATH:
Signed _
Title _A_P_P_RA_IS_E_R_I _
February 5,1971
Note:This is not a bi II.
~.
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of DUFF,LUCY
(Last Name)(First Name)
s.
(Initial)
SUMMARY
DATE OF DEATH 2-5-71 63-71-950FILENO._
REPORT OF INHERITANCE TAX APPRAISER
-L-~(('
INHERITANCE TAX APPRAISER •
Dated:__A_u~g_u_s_t---=-l.L'_1_9_7_2__
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
~
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:__-----------REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
34 029 43
None
34,029 43 34,029 43
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $----------f--~
Tax on $~.
Tax on $5%
nX~$lK
Tax on $15%
&~pti~s *
Total Estate ~--
TOTAL TAX
COMPUTATION OF TAX
$---------4--
$---------4--
$---------4--
$-------~-
$--------+---
$1--_
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t====
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $--------1
AMOUNT OF ESTATE TAX ASSESSED $--~----lL-
Estate tax paid $----JL--
BALANCE DUE $----~~
Add interest at rate of 6%from t=
------l.to-----$-------1
TOTAL TAX BALANCE $_------l
PAID $....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will,"l No.
Admimstration ~
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
LUCY S.DUFF
Deceased
Late of
County of
WASHINGTON
WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
(
I Funn QCC-2
_PEPAR.TME~~T OF REVENUE
BUREAU OF COUNTY COLLECTIONS•...
IIARRISBURG.PENNA.17127
.COMMONWEALTH OF PENNSYLVANIA
.RESIDENT INHERITANCE TAX
APPRAISEMENT
I>ATEt)i::!/t"lt.Z.z
COUNTY ~~~l:l:.~.n~.~.g.~.9..~.
FILE No ~..~.::::.?!.::::..~.:?..2 ..
Whereas..~.~~y.$...~P..V:!.f..;,;;.;;late of W.a..$.h..i.ngt.o..n .
in the County of ,; ;~~~~h.~.~g.t.;Q.~:;;;:Commonwealth of Pennsylvania.having died on
the §~.h ;day of f..~.9..r.u.~.r.y 1971 seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,A+..~r..~.~r..~.~.t ;..~/~I.~,an appraiser duly appointed according to law.
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for lite or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Asset
REALTY:
See Schedule "A"attached to appraisement
PERSONALTY:
See Schedule lTD"atttachec to appraisement
JT.HELD:
See Schedule "E"attached to appraisement
'.
Total
Unit
Values
$
Appraisement
Made for InheritanceTaxPurposes
18,625 00
14,804 43
600 00
34,029 43
form~;V~':fhbl~:::~h:'w~~~~I~W:~a~:re~=~~e~~~~~~~bove~p~rais~~e~tis made 1~7°~
()~.;,.e--Appraiser
..................~.....
ber and Street)
..:.;.;.:;:..;.:;; ;;......................... ,Penna.
(Post Offlee)
,1.,-"-
t-:"\;r:.:r"\
a ~.....L._~.....•
'11 i'0\1 .:;p~.,4 \6It~,u..i J \
F,d~,:.....L hi !\H\N0
REC\~;.:;.OF WILLS
Vi ASH \';.;:::)NCO .•PIi."
........J.v.ASHINGTON.......................County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
LUCY S.DUFF
Deceased.
Late of
WASHINGTON
Date of Death,¥.~JJ..;r.~~.ry:s...l l~.1.~..
Appraisemel!t Docket ~T01.,~.?..
Page,~Q.7.~.1.....................N o..6..3..~.71~.9..5.Q .
Filed in Register's Office,..Augu.s.t l ..19 7.2
Amount of tax due,$; .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal f,.om Appraisement,..
Entered and charged,.
•
."
(I'
I
Form RC C·IO ,.
OFFICE OF.THE-.REGISTER OF WILLS
OF Washington COUNTY
AND AGENT OF THE COMMONWEALTH
ESTATE OF Lucy S.Duff
STATEMENT OF DEBTS
AND DEDUCTIONS
~n~Washington,Pennsylvania
DATE OF FILING APPRAISEMENT DAT&OF DEATH -olF.:..les;;J,obw,L.-5.....,.,---olI..9iL.l7.....1"---_
DATE NO.OF
VOUCH""NAME OF PAYEE REMARKS AMOUNT
Piatt Funeral Home Funeral Bill 1,230 65
1 014
2 419 90Attornes'fee
Advettisin Letters
Notar Fees
Filin Inventor &Account
~·4°7
Wray G.ZeIt III &
Observer Publishin Co.
Russell Marino,Re ister
Washin ton Count
(L.S.l
TOTAL
}S.:
L.Duff
JUDITH W.DEER
Notary Pt;blir.,Washington,Washington Co.
My Commission Expires January 28.1974
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Washington
W~John V,Duff &Margaret HEREBY CERTIFY,THAT.TO THE BeaT OF
MY KNOWLEDGE AN.D BELIEF,THE FOREGOING ISA JUST AND TRU E STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATI'OIl SUBMITTED TO THE ESTATE OF Lucy S.Duff DECEASED,AS DEDUCTIONS FOR'N"E"~'~~'TAX PU."""••,~:tt-~
~DAY 01'~ohn V.DU~
WRAY G.ZELT III .
ATTORN EY AT LAW
23 EAST BEAU STREET
WASHINGTON,PA.15301
September 28,1972
Mr.John Hana
Washington County Court House
Washington,Pennsylvania 15301
IN RE:Estate of Lucy s.Duff
No.63-71-950
Dear Mr.Hana:
AREA CODE 412
PHONE 225-3420
I believe we have resolved the matters regarding
the unpaid taxes in this estate and I believe this '
concludes our duties.I enclose herewith descriptions
of the real estate,and call your attention to the fact
that I was unable to obtain a deed book reference for the
Walnut Street property.I have asked Lloyd Hart to see
what he can do in this respect.
If there are any questions,
truly
2(==
~elt
WGZ:jd
Enclosure
III
•.I ~
I
[
I
I!II
'.
,,.
·l
,
~t
!
I;..~
,,,
Lotagd buildings at 150 McKeari Avenu~,21so being Lot .
21 in Bloc~1 i~,the Borough of Donora,'.\asl,ir:gton County;
Pennsylvanla,b~lng tha~proper~y deeded by Barbara and
Michael Kalina'to John McGrew Duff,recorded 1~the
9ffice of 'the Recorder of Deeds of Washington County,
In Deed Book 407,page 227.John McGre~Duff died testa~e
:on December 2,8,1927~devising hi's real estate to his
wife,Lucy V.Duff (the decedent herein)al:d :1is two
children,John VanKirk Duff and Margaret Duff (the
executors and legatees herein)in 1/3 interests ea6h;
see Will Book ,42-525,Washington County.
:?
Two-story brick apartment building and lot'at 416 McKean
Avenue,also known a~Lo,t 20 in Block 4 in the Borough
of Donora~Washingtori County,Pennsylvania,being the
same property as was deeded by'Charles H.a~d Anna M.
Smith to John McGrew Duff and Lucy V.Duff,as described
.in Deed Book SOS,pagel84 in the Office of the Recorder of
,Deeds of Washington Cbun ty,Pennsylvania....J"o h",BeSeT..
'9ti£f died LC5tate OR Decn.ser 28,19?7,clf'....isi:-.e;hi3--.
.real estat~s wu.e-,T,pcy?V.Dl~(~h@?,,.h'cc :+-ontbsreia){
;aDd hi""S\...tTde ch.i..J dreR,J.ohn VaHKirk E'U:f:H:d !1.\":-Qal"'CE Dwff
(.t,bf'cx,ecl:ltors aud leEJatees her eilI)in ~/:3 into ;;"'r@stos ~
..,..seQ \04.1 1 Book",;-4,-52 5 i ~aahin~toll e~nj-,:._.,'
Vq.cant lot at 2l3.;..2l5Allen Avenue ,also known as Lot'3
in Block 2'9 in the "ullion Improvements Company I s Flan of•-.'V\'(the borough of)Donora,Washington County,Pennsylvania,,~
being that tract of',land deeded from Charles L.Boyer,et ;
ux,to John McGrue Duff.'John McGrue Du~f died testate on
·December 28,1927,devising his real estate to his wife".;,
Lucy v.Duff (the decedent herein)and his two children,
John VanKirk~uff and Marqaret L~Duff (the executors
and legatees herein)in 1/3 inter~stseach;see will Book.
42-525,Washington County~·y
1,81597 acres of surface "'in Amwell Township,\'lashington
County,Pennsylvania,being the same as \va~deeded fFom
Earl H.VanKirk and Myrtle VanKirk to Lucy V"[:uff on'
Septemberll,1961asreborded in Deed B~Qk'1111-480 in
-the Office of the Reco~derof Deeds of Washington County
Pennsylvania.
Two-story 'frame house and 65.08 acres of 'surface
·Township,Washington County,Pennsylvani.a,being ~he same
as was deeded by Iren~M.VanKirk per exr.to 'Lucy S.
Duff o~February 24,'1942}as recorded in Deed Book 656-460
in the"Office of:.the Recorder of Deeds of WashIngton
County,PennsYTvania.
.....~J ..
r
7.Two-story frame house and lot known ,as Lot 226 in the
Jenisee Plan (P.B.2,page 77)for South Donora in the
Borough of Donora,Washington County,Penpsylvania".
bounded and described as followp:Frontirg on Walnut
Street a distance of·30 feet and extending back to an
alley a d~stance of 110 feet;e~tending along s~id
alley a d~stance of 30 feet and thence to Walnut Street
a distance of 110 feet.\
ES'J'l\TE OF LUCY V.Dpf'F,DECEM3ED -PROPEH.'J'I:"S
2.
1..Lot a.nd building at 119 Firs t Street,bei n9 a 1so Leh 8 "~
in Block 4~in t~e Borou~h of Donora,Washi n~)ten Co\,inty,:.
PennsylVanla,bOlng tilC same as was dceded bVEdwatd and
carri;Lo7ker to LU~y v.Duff recorded in De;';c:Book 599,'
page ,72 In the Offlce of .theRecorder of Deeds of~
Washington County,Penn~ylvania.
4.
)
!IN THE ORPHANS'COURT OF,WASHINGTON COUNTY,PENNA.
In the matter of :bhe Audit of Account filed in the Estate of
1911 -950
)Date 01 dealb .2 -6 ....,/
\No.1971-950,Term,19__,A.A.
Duff,L!lCY-S......---=D-ec-ea-s-ed~)Docka fil'';;O''-1 _
TO THE AUDITING JUDGE:
Enter my ,appearance for the Commonwea~th of PennsylViaroa,claiming transfer inheritance tax in the above estate,as follows:
~:.~""ue er E.-ReM'y --:fk:¥jt-oo,-<::P--I----J~::.......LI """,&~c1:...:~o~,,--_O-=~O~__
Personalty--------------_--------:to-~---~------..--..--..-----...-~.....-~.-..-...-$-I "-I;So if,J.t 3
AdditioIl!al Assets per Account,Subject to Tax _£_... __._.___.~....J~~(j~~~I~O'-O_=___
--------.....,.I_...~...~'...............
Additionall Assets per Audit,Subject to 'Dax ----------------..---..-.----.-----.---------.--.-- -----.---$_
$---------
$
$-------
$------
$------
$------
$---
)
I
)
GROSS VALUE __..._.__..._... ..._...__._..__..-.-------..--...-..-..--..-..-------------$,__3.L....:1l.(wt)L:.z..~_f_f.L.r-C(~:)~,_
S>,>S($',6 .~•S'fi (')~fir
AddItional Debts and Expenses per Audit
CR.
Debts and Expenses per Account;see Note
TOTAL DEDUCTIONS,$,----------
NOTE:The following credits claimed in the Account are
held not deductible ,als against the tax:
CALCULATION
Gross v:alue .__._..
Less Deductions ._...__.__
C'eMA'§.-2:-,-f!s!:!q/~5_'-_
$_1 ··b~71r ~~~·
~~1 -__-_----
15%~--------
-
$---"----"f-
TAX PAID ON,~::'~T•~Tel"TOOL _....._.___........__..$I'1t,?1,.
--$~-V~--------17~~euntp,""vieu"y paid m_••m.__._.._•••m LL~t{l '-~~._
$--=Tbt--jJ~2 '-(Balance ------.-.----.-----.------------.----.---..--.----------------.---------..-.-.------$-.i_If 'r-
$C {l'(,,~1 t.f.-Intere~t__yrs.__m()s..!:._L_days @--'-%--------.--.-$/._~(J/_--
$---.-'-"'I:Hf~~'---(s-(.tj~·TOTAL TAX AND,I!;T
1
DUE ..m__I S~r lV__
~~$.OJ')if
11.-.-11-2 1_
_---'1'-11..=-fJ--~.....
-----==---------'-f---.,G~I-t-----
No..________Term,19__,A.A
ESTATE OF
Deceased
PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
~5