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Home My WebLink AboutOC1971-1009 - ESTATE OF KELSOI ' L 3~ 71-!OtJ9 J ·• LAST WILL AND TESTAMENT I, W •. WALLACE KELSO, .of Hashington County, Pennsylvania, being of sound mind and memory do .make, publish and declare this my Last Hill and Testament, hereby revoking and declaring null and void any and all Wills and Codicils by me at any time heretofore made. .FIRST: I direct my Executor to pay my just debt~, the expenses of my last illness and my funeral expenses. SECOND: I give and bequeath all my jewelry, automobi.les, clothing and other purely personal effects, as well as such household goods and equipment \·Jhich I may mm, to my >vife,. PRUDENCE H. K....k'LSO, if she survives me. In the event my \vife fails to survive .me, I give and bequeath the aforesaid items to my then living children, to be dis:- tributed among them as they shall mutually agree, or in the absence of such agreement, as my Executor, in its sole discretion, shall deem advis~ able, making such distribution in as 11;early equ.al shares as pos.sib le. THIRD: All the rest, residue and remainder of my estate, I give, devi.se and bequeath to PITTSBURGH NATIONAL BANK, as Trustee under that certain Revocable Life Insurance Trust Agreement dated February 3, 1956, as amended (' Jkl-·rt......c ... I 2 -11L·/ , ( and as the same may be further amended from time to time) and actually executed by me with I ~· --~"""':'-_... .. ~~~ ... ~~~-!--.-;·-~~~~-"7,,....,. ,...,._~~....,...--,.,.,, . ...-->«::~""'~"!.-:"""-~..-.o:,v~ ; ..-·~ --,-....,..,...._r-_,. ~-... . . -.. ~.~ -·· ·. j i .! .·~ I ~· ~I t I I I 1 I ., l ! I i ! \ '( .1 \ ; ' . i i -. ... PITTSBURGH NATIONAL BANK prior to the execution of this Last Will and Testament; said devise and bequest shall be added to the principal of the aforesaid trust, to be held and/or distributed as though an original part thereof. FOURTH: If for any reason the said Trust Agreement is ineffective as a trust at the time the assets of my estate are to be added to it, then the property herein given, devised and bequeathed to PITTSBURGH NAIIONAL BANK, as Trustee under such Trust Agreement, shall be held by it in trust in accordance with the provisions of the said Agreement in its form innnediately prior to the execution of this Last Will and Testament. FIFTH: In addition to the powers conferred by law, my Executor shall have the following discretionary pow·ers: A. To retain as part of my estate any ·property received· hereunder, without any duty of diversification, and \-lhich shall specifi- cally include any stock which I may O\ID at my death in PITTSBURGH / 'NATIONAL BANK. B. To invest and reinvest the principal of my estate in such stocks, bonds, mortgages, securities or other property, real or per- sonal, without being limited to the classes of sec·urities or investments in which fiduciaries are by law authorized to invest funds. . 4\·. ~· ... ..... '' C. To sell, ·exchange, lease, encumber, option or otherwise dispose of all or any portion of my estate, real or personal, in such manner and upon such terms and conditions as shall be deemed advisable, and to make, execute and deliver deeds, mortgages, leases, assignments and other documents necessary to effectuate any powers herein granted and which shall specifically include the authority to grant leases extending beyond the per- iod authorized by law. D. To make-distribution of my estate in kind,in cash, or partly in kind and partly in cash. and to this end, allocation of assets in kind shall be in the sole discretion of my Executor. SIXTH: I direct my Executor to pay out of the principai of my residuary estate all Federal Estate, State Inheritance, Estate and Succession Taxes· imposed upon or with respect to my estate or any property in which I may have an interest, including any property not forming a part of my testamentary estate but included in my gross estate for tax purposes, except any property over which I have a taxable power of appointment in the event it shall be held that I have not exercised such .power of appointment in this Hill, at such times and in such manner as my Executor in its sole discretion shall deem advisable, and no such tqxes or any portion thereof so paid shall be collected from or paid by any other person, persons, or corporations by way of reimbursement, proration, r apportionment or otherwise. SEVENTH: l name and appoint PITtSBURGH .NATIONAL BANK, <l :.1 I ' i l .l j I I ,r .... ""~·'!.,;.:.,.:.' *'" •• "·' _.,. ~-_, .. ,.,... -·--------~~·---·=-·· ---~~ -·--·--~ .. -~ ~·--· --·----~,.,_.-.,..-·-··:-,-.·~---,- ~~~:~"O't~;:~~?i]i;}~~i:~~;;C<;;~··;c'C,~7~;;~~~ .:, ·::,~;,..;~gii~~ .··:~ Pittsburgh, Pennsylvania, as Executor of this my Last Will and Testament. EIGIITH: I appoint PITTSBURGH NATIONAL BANK as Guardian of any property which passes to a minor and with respect to which I am authorized to appoint a Guardian and have not otherwise specifically done so, granting it in this capacity the power to agree to any distribution of the said property that it deems advisable; the po-v1er to retain any property, real or personal, received by it in kind and the power and authority to sell the same upon such tenns and conditions as it believes advisable, giving good .title to any real estate thus sold; and the power and authority to invest in such stocks, bonds and/or. other investments it deems advisable, \·7ithout being limited to those investments in which guardians are by law required to invest minors' funds; and the power and authority to disburse to or for the benefit of the minor ~vards so much of the income and the principal of the minor's share of the said property. as it, in its sole discretion, deems advisable for the minor's comfort,· maintenance, support and complete education, including preparatory, college and post graduate or professional training, and to aid the minor in the event of any illness, injury or other emergency affecting the minor wards \vherein money is needed. Any disbursements hereinabove aut-horized may be made to the parent, guardian or such other person as may have custody of the person of that minor at the time such payments are made, \nthout · . liability on the part of PITTSBURGH NATIONAL BANK t~;> see to the application. ·of said payments by the payee, and the receipt of any such person shall . ; ::._4- ~~a--.,..-~----~----,-~·-,.,.,.--,.--,.~---,...---..... ., ... ~ .. -... ~-~ --~· •t·-··-----·-· ... -. . -"'~-· .~-.-· .. ; ,;,,,~~~~~~~~~~i~.,=-=:=.~~~~~ ., .,, j . l \ . I I ·!:"" I I ----·--. -. -·f· .... ,. -·· "' ~ ~ ·.·-······. _...,. _____ ..,. . ..,......,.._ ....... ...,._.1'<_>'.., • -.., .... .-...... -.. I be a ·full acquittance of PITTSBURGH NATIONAL. BANK as to any amou~t so paid. HITNESS my hand and seal this --.:;_· 2--'-_day of 19~ Signed, sealed, published and declared by the above named Testator, H. H'ALLACE KELSO, as and for his Last ~Ull and Testament, ' • v • in the presenc~ of us, who at his request, in his presence and in the presence of each other have hereunto subscribed our names as witnesses. ~ ( , .. Address .. ~ Address Address -s.:. l ~. I .. ·,..+---~· .00 T .00 T .00 T 1 L 5 0 0 .0 0 919 0 0 .0 0 ·5,106.30 50 .oo. 2100933 2.7.50 5 5, 4 3 8 2 5 56 1.4 0 3) 1 0 3 .13 lO,ZJ750 1 2 0.00 , 5' 4 4 .50 . · 4 8 20 ' 1 3 ~0 2)1,00.00 5.10 10\17G4.7G ' ! r ' . I' I (, i· .... •, .,. ·~ <' 0•00 T , .. --v-., 0•00 T 1 • 56 + 2·0. 0 0 + 1 4. 0 0 + T 4•00 + 9•50 + 1. 5 6 4•00 + 2 0. 0 0 1 5. 0 0 + 1 4. 0 0 8•50 + 4. 0 0 30•00 + 27•00 + 1 6. 0 8 + 9. 5 0 192•20 + 4. 0 0 5·89 + 1 5. 0 0 9•84 + 8. 5 0 2. 1 3 + 3 0. 0 0 2 7. 0 0 1J406•00 + 38·50 + 1 6. 0 8 9 2. 2 0 50•00 + 5. 8 9 39•30 + 9. 8 4 25·00 + 1 • 6 2 + 53. 0 1 + 2. 1 3 25•00 + 1. 4 0 6. 0 0 145•00 + 3 8. 5. 0 25•00 + 50. 0 0 1 • 6 2 -+ 3 9. 3 0 2 5. 0 0 53. 0 1 + 1. 6 2 4J500·00 + ~825•00 + 1 1J5 4 7 • 7 6 T 53. 0 1 . 2 5. 0 0 1 4 5. 0 0 2 5. 0 0 1 • 6 2 + 53. 0 1 + 145•00 + 1. 6 2 1 • 6 2 + 5 3. 0 1 53. 0 1 + 4. 5 0 0. 0 0 254•26 T 4. 8 2 5. 0 0 1 1. 5 4'7. 7 6 T 11J547•76 + 254·26 - 1 1J 2 9 3 • _50 T ' ,,~ " '"' .. . . . . .. ·~o., _~.:.....:.,;;._.-.. ;......,,.,:<>,.-'~'~·--~·- CODICIL TO LAST WILL AND TESTAMENT · I, W. WALLACE KELSO, of Washington County, Pennsylvania~ do make, publish and declare this as and for a CODICIL to my Last Will . and Testament dated June 12, 1962. Paragraph THIRD is revoked in its entirety and the following is substituted therefor: THIRD: All the rest, residue and remainder of my estate, I give, devise and bequeath to PITTSBURGH NATIONAL BANK, Pittsburgh, Pennsylvania (successor to PEOPLES FIRST NATIONAL Bk~K & TRUST COMPANY) as Trustee under that certain Revocable Life Insurance Trust Agreement dated February 3, 1956, amended June.l2, 1962, and as amended by a Restating Amend- l_llent dated e· ~e.-'-1.: / 7 .. /9 <0 8. , (and as. the sanie may be further . (/ I amended from time to time) and actually executed by me with PITTSBURGH NATIONAL BANK, prior to the signing of this CODICIL; said devise and bequest shall be added to the principal of the aforesaid trust, to be·held and/or dis- tributed as though an original part thereof. In all other respects I ratify, confirm and republish .my said Last \~ill and Testament dated June 12, 1962. IN WITNESS I have hereunto s-et my hand and seal this ----=~~d4--:----' 19 l g . 11 day of Signed, sealed, published and declared by the above named Testator, W. WALLACE KELSO, as and for a CODICIL to his Last vJill and Testament dated June 12, 1962, in the presence of us, who at his request, in his presence and in the presence of each other, have hereunto subscribed .our names as witnesses. ADDRESS jJ~ /~ l/!C ~~444/. ADDRESS . -5-)i~:O~/}~LL-1 ;! ADDRESS ••. ~ --·-__ ,., ·-···----.-.··, ·r~-:_ ......... -···---:-:.~-:.,---· .·' . ,.....,..,.-~--~·"·~~~-:---~t-•• ~--:..---~-.-0 "'-'-*''·''''"'-·' .~ 0 _ _. .-o-••-··-·...,--~. ,.. ~-..-~,--...... ""7"~~---.•,•><••,~:..;y'l','-''-'""> •,• 0~0-; .. <wr,~-r-• . .. . ? . -.. · .... ~ .,, .... . ! \ INVENTORY of all real and personal estate of ... W.! ... W~J:1~.9-~ ... .K~.i~.9 ... ~/~/~ .. :W1.l.+.~.~m .. :W~J:l~.<;.~ .. J.<;~J~.Q ..... deceased, late of ......... ~.! .... P..! ... # ... 3 ........................... Street.~ ... :w~.P..9.D~:14 .............................. City ................. .-........................... Ward ....................................................................... Borough ..................................................................... Township, Pennsylvania. ,,. PERSONAL· ESTATE SCHEDULE 4oo shs Bethlehem Steel Corp., Com. @ 24.75 200 shs Lone Star Industries Inc., Com. @ 25.5315 Dividend Paid 9/22/71 · 100 shs Martin Marietta Corp., Com. @ 20.0938 Dividend Paid 9/30/71 1,604 shs Pittsburgh National Corp., Com • . @ 34.5625 . Dividend paid 10/1/71 100 shs Santa Fe Industries Inc., Com. @ 31.0313 $10,000 Bell Telephone Co. of Pa. Debenture Reg. 8% due 8/1/2009 @ 102.375 Interest 8/1/71 to 9/2$/71 McDonald Borough Salary for 9 months as Borough Treasurer 1 lot of miscellaneous coins 1 lot of miscellaneous jewelry 1970 Chrysler Sedan, Serial No. CL41LOC200392 Blue Cross of Western Pennsylvania Refund of unused premium on termination of Benefits 9,900.00 5,106.30 50.00 2,099.38 ' 27.50 55,438.25 ' 561.40 3,103.13 10,237.50 120.00 544.50 48.20 13.50 2,100.00 5.10 $89,264.76 J REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA 1.6 acre·s plus rmp·roved Route ;980-'having erected thereon a 2 story franie dwelling and a 1 car oversized concrete block garage Cecil Twp., Washington County,: Pennsylvania None MEMORANDUM OF REAL ESTATE OUTSIDE THE COMMONWEALTH OF PENNSYLVANIA $11,500.00 ·, ., .· .. " An'IDAVIT OF EXECUTOR OR ADMINISTRATOR STATE OF PENNSYLVANIA COUNTY OF ALLEGHENY I. SS.: Personally before me, the undersigned authority, a Notary Public in and for said County and State, appeared Joseph W, Linn. Assistant Trust Officer Pittsburgh National Bank who, being duly sworn according to law, depose and say that PITTSBURGH NATIONAL BANK is · the Executor.xxxx~ -of __ t_h_e __ e_s_t-at_e __ o_f------~w~.~w~a~l~l~a-c-e--~K~e~l-s_o __ a_/~k-/~a~W~illiam Wallace Kelso deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of W. Wallace Kelso a/k/a William Wallace Kelso 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. before. me ) "l''Hf . .'-19 g. ) v '• ) '. ) ~ - 0 t-~ f ........ 1 f• I L. ;: [1 • ' ~ ' ""-.A I"""' ! ... ·• ' • • " • . . . ~ ·~ f'7'1 <J • . : : ~: ·'> <>... . "' • • ~ '·' • . . """' 0 ~ : -..;, ! " "'" . ': ... f"l : • ! ~: . . . " O .>: O' • .. . .q• . , . o..._ ~ 'll ~ . "-"'! ., ! q c~'-'"" . ~ r.. ., .... , ' ..., .... ' ' o "' Ru·~--·. • "'o • .......... ' t3 Q~i U ~ ... ,) v·~. t...t. f~Jl;:~ ~~.lo· i &!~ ~ i' r-.... z . •E"'f~···-'· . .... cd < .-< o! V" e J ' d lc l S : ' j : ' ' . "' "' '" ., " J t 1\ .. c ". ' ' ... ~ ; ~ E-4 Q) cdi U·\vHINGT'")I·' ('f'_ ! ~ : .. .. , <ll ><1.-<; '' .v .. PA. : q...,op -..'! 1'1 ri' ' ' "' ,.; > Q) m: : ,.q m ~ . o;;<' ' «1 0 . .,. ;(ii ~ Z Z .-< a• ! rilro ,ll ri .,. • 0 ri b ~ ~m~: : ~r-tE r-I o ' ' ' 0 • ' • -.-<' ' ' ' -• , <I) en > 0 • ..... • • >. • ,.::. ~: . : ·= en : I o0 : 5.4 <I) 0 ~ ~· s ~ ~ &! < ~ t... ......... -~ ' I I ,. I COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ..... ,~ }•) ss JOSEPH W. LINN~ Ass'istant Trust Officer of Pittsburgh "' ~ , . ·~ Nat1onah Bank, the within named accountant, being duly sworn according to law, deposes and says that the foregoing account as stated is true and correct as he ·i verily believes. I 1 Sworn anq subsc rib~ b.{fore me ) ,' this .;;,t;,ik. day of~:::rZ..C. '.;l,t,Ltl·\..~ ,...., \ 19 73 ' ( PITTSBURGH NATIONAL BANK ~. AlY I, ,. :~ Fl ~~ . \~ ~ .l . ~ (--XtL.Q/1 o l Q~l/vt./}L-0-"' By ~~~ (L) .l~r----__ ' q -Assistant Trust Officer Y Register WASHINGTON COUNTY: SS I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court, as evidenced by proofs thereof filed to No. &, 3-7 ::7""" I 3 'f Witness my hand and officlal seal this ~?-- day of , ()/)&C. y , 19 73 /?u-~ ~=4-.·, Register of Wills ~ b .... _::.,c-:::-' i\ IP 0 . .¢ r£1 !=! ~ tiJ Ii-I ~ "''d 0 <C 0 !,.' (Y) Q) ·rl r£1 :e::; "" t--+' +' 0 +' ? 01 0 8 <C I !=!ell •rl !=! <(";/"? r-t r£1 z P=l ' ! .• ....... r-t~~ ~U) ell . r ~'. ~-_, !i.. 0 8 H O·ri Q) +' ' l tn rr.:: .2"" Q)·rl !> ::Sell !=! '~ 0 0 0 ;2 ' ' '"'~ ... ~~ 'd ~ ·rl S:::·r-1 :::s \,' Ii-I ~-.. I I ,,. tiJ 0 Jho..S::: !=!~~ a>S::: 0 '(} 0 ....:! <C 0 p:; 0 ell Q) ~crlo ~ H 0 ..j...)() r-tf.) \.) r:£1 ...:I E-! :.:··:, ·, E:l, !=! ~u~ ......... E-! ~ ·o::e . . •' :::s ~ Q) :::s o~r ~ r£1 :e::; ,,,,: .; .. ~ • • • I ~j ~;f\+-> 0 0 f-)00 8.-ttf.l~ I 0 H ;; E ':' l ~: ·,r£1 •' l : '.'.':I :ri. ()~ U) •rl u t:IJO 0 rJ) :J Ii-I ::r:: PII C' • J • • fj \ .. ·. .... !~.i () •rl () ....:! u .@ ~ ·-.. r:£1 0 ell+-' QO •rl -;~ ...., ' I ~s::!Q) ~., p:; -'• A .... r II~ I ·,· . --q H A 1 •• t ;-\. ~ Q) Cr-t U) • ....~ 0.. :;:.., ~ :;:::; :::> +' !=! :::s P:::'+-1!=! "-.."\:/ <C P=l •rl 0 Otti ~ "' .co I..C: ·,) ~ E-! ~ +' ><: P4 rJ) E-1 0 • •rl Q) r:£1~ p:; H !=! ;=;..c: 0 . B H 0.. f.) 0 Ii-I 'd Q) :e::; !=! ..c:o <C ..j...)f.) ~- 0& \.?) .. ~ t " I TR-2 REV . .il-62 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF WILLIAM WALLACE KELSO, DECEASED FIRST AND FINAL ACCOUNT OF l PITTSBURGH NATIONAL BANK EXECUTOR NO. 80841-0 PITTSBURGH, PA. NOVEMBER 22, 1972 } .: Receipts SUMMARY SCHEDULE A PRINCIPAL -.PERSONALTY Page 3 Disbursements Pages 4, 5 and 6 Balance SCHEDULE.B . 'i ·INCOME -PERSONALTY :Receipts Page 7 Disbursements Page 7 Receipts Balance SCHEDULE C PRINCIPAL -REALTY Page 8 Disbursements Balance NET BALANCE .. . ' ' ' $ 91,570 51 12i89__9_ 71 $ ;· . . , 4, 278 98 310 71 '' $ 11,500 00 0 00 $ 78,670 80 ' • I ~ ~ I : '· •• t . .; .. ,, ·.' 3,968 27 : ,.~ ... ·. ~ .. 11 .. 500 00 $ ·94,139 07 .... WILLIAM WALLACE KELSO TR-2-A REV. 9-62 THE B.Ar.ANCE CONSISTS OF THE FOLLOWING: PRINCIPAL -PERSONALTY Bonds Bell Telephone Co. of Pennsylvania Deb. Re·g., 8% $ $10,000 due 8/1/2009 10,237 50 Common Funds Common Fund Discretionary 7,049 units 65,824 50 I Miscellaneous Coins, Jewelry and Automobile Delivered See Exhibit No. 1, page 9 2,161 70 $ 78,223 70 Cash ' 447 10 $ 78,670 80 INCOME -PERSONALTY Cash -Distributed See Exhibit No. 1, page 9 $ 2,800 00 Cash -On hand 1,168 27 3,968 27 PRINCIPAL -REALTY I , • ;~ .. 1.6 acres plus, improved Route 980, having erected thereon a 2-story frame dwelltng and a l-ear oversized concrete block garage,. Cecil Township, Washing- ton County, Pennsylvania 11.500 00 $ 94,139 07 NOTE: Attorney's fee in the amount of $4,500.00, payable to Joseph C. Ralston, .and Executor's compensation in the amount of $4,825.00, payable to Pittsburgh National Bank, will be -charged and shown paid in the Petition for Distribution. : -2- -· \> ' I ; • .-. ., . I ·wiLLIAM WALLACE KELSO , TR-2-A REV. 9-6< < . ' SCHEDULE A ~ .PRINCIPAL -PERSONALTY· - RECEIPTS 1972 May 24 Inventory filed I $ 89,264 76 Assets Purchased . 1972 Feb . . 10 7,496 units Common Fund Discretionary Investments of Pittsburgh National Bank $69,998.65 I Ford Motor Credit Co. Short Term Loans - 11/19/71 70,000.00 1/4/72 70,000.00 . Gain on Sale of. Assets 1971 1,6o4 shares Nov. 15 Proceeds sale Pittsburgh National Corp. Com. sold 11/8/71 at 36 57,744.00 Carrying value 55,438.25 2,305 75 Sale-of Assets without Gain or·Loss Proceeds sale Ford Motor Credit Co. Short Term Loans .at 10.0, as follows: .. - 12/30/71· 70,000.00 Carrying value 70.2000.00 $ 0 00 . 2/18/72 70,000.00 Carrying value 70.2000.00 0 00 0 00 . $ 91,570 51 .. ·' ., ; I I -3- ' -' ..... : TR-2-A REV. 9-6 1971 Oct. Nov. 7 11 20 26 27 28 2 18 30 1972. May 25 July 6 1971 Nov. 15 WILLIAM WALLACE KELSO DISBURSEMENTS Adminis·trative Expenses Telephone calls to McDonald, Pa. -2/28/72 and 2/29/72 $ Russell Marino, Register - Grant of lette~s testamentary and 5 short certificates Washington County Reports - Advertising letters testamentary Russell Marino, Register - 4 short certificates Russell Marino, Register - Certified copy of will Pennsylvania Department of Transportation - Certificate of title and transfer of plates Guy A. Rogers - Securing affidavits of witnesses to will The Record-Outlook - Advertising letters testamentary Postage and insurance re sale of 1,604 shares Pittsburgh National Corp. Com. Pittsburgh National Bank - Appraisal fee re property situate Route 980, Cecil Twp., Washington County, Pa. · Russell Marino, Register of Wills - Filing inventory and RCC Hubert S. Cost - Appraisal of household effects Expenses re maintenance and preservation of property situate Gladden Heights, Cecil Twp., Washington County, Pa. - Insurance - Premium on homeowner's policy 3/3/72 to 3/3/75 -paid 3/28/72 $139.00 Additional premium on home- owner's policy for increasing fire and liability insurance from 11/8/71 to 3/3/72 6.00 Amount reserved re filing this account Loss on Sale and Conversion of Assets Net proceeds sale 4oo shares Steel Corp. on 11/8/71 at 23.75 Carrying value Bethlehem $9,341.81 9,900.00 $ 15 Net proceeds sale 100 shares Martin-Marietu · Corp. on 11/8/71 at 17.50 1,709.46 Carrying value 2,009.38 -4- 20 00 " 14 ·OO / 4 00 v 9 50 1--- 4 00 / 15 00 / 8 50 v-· 2 13 ·V 50 00 v 25 00 v 25 00 v 145 00 v 100 00 ~ 558 19 299 92 I . 423 69 WILLIAM WALLACE KELSO . TR-2-A REV. 9-6< 1971 Nov. 15 Net proceeds sale 100 shares Santa Fe Industries, Inc. on 11/8/71 at 29.75 $2,921.06 Carrying value 3,103.13 $ Dec. 2 Net proceeds sale 200 shares Lone Star Industries,, Inc. on 11/24/71 at 1972 Aug. 1971 7 22.50 4,415.91 Carrying value 5,106.30 Proceeds redemption 447 unfts Disc+etionary on 7/31/72 at 8.9564 Carrying value Preferred Debts Common Fund 4,003.54 4,174.15 Nov. 3 Frank R. Nation Funeral Home - Ambulance, service 24 William D. ·Rogers Funeral Home - Funeral expenses 24 Bernard Berman, M.D. - 1 Medical care 1971 Nov. 1972 Other Debts 3 ·Columbia Gas of Pa., Inc. - Service 3 Bell of Pennsylvania - Service 3 John O'Hare, Jr., Tax Collector- 1971 school tax on house and lot, Cecil Township, Pa. 3 John O'Hare, Jr., Tax Collector- 1971 school tax on lot, Cecil Township, Pa. 4 West Penn Power Co. - Service Feb. 28 Pennsylvania Department of Revenue - 1971 Pennsylvania fiduciary income tax ·on principal income June 23 Malcolm L. Morgan, County Treasurer - 1972 Washington County taxes 23 Malcolm L. Morgan, County Treasurer - 1972 Washington County taxes -2-story frame house and garage, irregular lot -5- $ $ 182 07 690 39 170 61 $ 30 00 v 1,406 00 ~ 38 50 (/ 27 00 16 08 / 192 20·"' 5 89 e 84 39 30 v 1 62 ~ / 53 01 1,901 18 1,474 50 344 94 • ., WILLIAM WALLACE KELSO 'TR-2-A REV. 9-6 ' . • ' ·' .. -Other Taxes ~ L· 1971 t , Dec. 10 Russell Marino, Agent - On account transfer inheritance tax - at 6% rate $5,000.00 Less discount 250.00 $ 4,750 00 1972 . Mar. 13 Internal Revenue Service 9 1971 income taxon capital gains 69 33 June 23 Internal Revenue Service - Federal estate tax . ' 3~936 07 $ 8,755 40 $ 12,899 71 : - i ·. - . ' -6- --' ' < . k '• . . . ' . . ' ' ,. WILLIAM WALLACE KELSO TR-2-A REV. 9-6 SCHEDULE B INCOME -PERSONALTY RECEIPTS Dividends Bethlehem Steel Corp. Com. 400 shares -12/10/71 $ 120 00 Santa Fe Industries, ·Inc. Com. 100 shares -12/1/71 40 00 $ ~60 00 Interest -Bonds I Bell Telephone Co. of Pa., 8% 680 $10,000 -9/25/71 to 8/1/72 00 Income -Short Term-Investments I Ford Motor Credit Co. Short Term Loans . $70, 000 -to 12/30/71 $ 384 31 70,000 -to 2/18/72 361 48 745 79 Income -Common Funds ' ' Common Fund Discre~ionary of Pittsburgh National Bank 7,496 units -1/31/72 to 7/31/72 $ 1,818 66 7,049 units -7/31/72 to 10/30/72 874 53 2~693 19 $ 4,278 98 I DISBURSEMENTS Pennsylvania Department o~ Reven~~ - 1971 Pennsylvania state income tax $ 12 52 Internal Revenue Service -' 1971 income tax on accumulated income 41 45 Pittsburgh National Bank -. .. Executo.r' s compensation 256 74 $ 310 71 . I i -7- .• .. I ~ ·~ " . . • WILLIAM WALLACE KELSO I TR·2·A REV. 9-62 SCHEDULE c ~ PRINCIPAL -REALTY ' RECEIPTS - 1972 May 24 Inventory filed $ 11,500 00 .. . I DISBURSEMENTS None J '· • l ' ·-I ' ' . . . . - -8- . ~-;.... l .. .. ' . ' ~ . WILLIAM WALLACE KELSO TR·2·A REV. 9·6 EXHIBIT NO. 1 l PRINCIPAL -PERSONALTY Prudence M. Kelso - The :·following delivered 11/1/71: . .~ .. ., Miscellaneous lot of coins $ 48 20 Miscellaneous lot of jewelry 13 50 I 1970 Chry'sler sedan 2_.,100 00 $ 2,161 70 I •. I . I INCOME -PERSONALTY .. Prudence M. Kelso - Distributions of income -5/2/72 to ·10/10/72 $ 2,800 00 ' I I I ' ; ' I MJL-SMK: I rw -9- I EXECUTOR'S NOTICE , Estn.te of William Wnlln.ce Kelso n./k/a W. Wallnce Kelso. deo.ea.serl. lnte of 1\ic- Donal<l, Wnshington County, Penna.~ Lette~s Testamentn.ry uuon the above, estate having been granted to the under- sig-ned, not..ice is hereby given to those indebted thereto to make in1mediate paytnent, and to those having claims or demands to prese'nt them for settlement. I . PITTSBURH. NATIONAl; BANK, ' Executor, .' 6 South Main Street;·' ' Washington, Penn'a, . . Joseph C. Ralston, Attorney, llS East Lincoln Avenue, McDomtlcl,. Penna. 20-3t e Affidavit of Publicatio·n Before me, a Notary Public, personally appeared Andrew T. Eiler who being duly sworn, deposes and says that he is the authorized agent of THE RECORD-OUTLOOK, a weekly newspaper of general circulation, published at Mc- Donald, County of Washington, Pennsylva- nia, and that the notice attached hereto was published in the regular issue of said paper of October 14, 1971 October 21, 1971 October 28, 1971 and further that the affiant is not inter- ested in the subject matter of the said ad- vertisement; and that all of the allegations of this statement as to time, place, and character of publication are true. ~~J~~ Sworn and subscribed to before me this.28_day of October 19-2L ~ Nofary Public. My Commission~xpi~~~::::J .. : · .. ·· , ~ · , .• · · .. , -l I JOHN N. LWALKER; JR., 'NOTARY'PUBUc;; 1 ,. McDONALD. BORO·; :WASHINGTON·.cournv: .i MY COMMISSION~_ EXF~I.RES FEBr.?; :1973:-. .-: Memb.er, PennsytvanlaAssoclatlonof N~lel Washington Co~ 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 officia!l 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 Novemb~r 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: · .............. .9E~~~-~.r. ...... ~.-~ .. ! ..... ?. .. ! ... ~. .... ?..~-'--···-~--~-n ...... . 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 ~:·~:~of iliU offhl .. it "to :zg;;;;;_:.'_(f?~Jl; . _ ~ Y· d1to:r;.',.... Sworn to and subscribed before m ..._this!:!!!:·~------::::-'----- 28th October 71. --........................ day of ..... : ......................... 0 ................... , 1~.................. ...., Jk~L-w.~./_~_.1;:;::,~. JOSEPHINE T. SCIAMANNA Notary Public, Washington, Washington Co. My Commission Expires July 1. 1974· Estate N.es The ister 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. • • • • • • • • • • • • • • • • • KELSO. WILLIAM WALLACE, a/k/a W. WALLACE KELSO, Dec'd. La t e of McDonald, Washington County,. Penna. Executor: Pittsburgh Nationa:l' Bank, 6 South Main Stre.et, Washington, Penna. ~~·;.~ '~1-i • , .' Attorney: Joseph C. Ralston, 118 East Lincoln Avenue, McDonald, Penna. ---- ;) .. ~ \. ,. In tift Qtnurt nf Qtnntnmn Jltns nf llas4ingtnn Qtnuuty, Jrnn.aylnnnia, ®rp4ttn.a · Qtnurt ilinisinn ESTATE OF No. 63 71 -i009 WILLIAM WALLACE KELSO a/k/a W. WALLACE KELSO, Deceased ln.thematterofthe First and Final Account·· of Pit t s b u r g h N a t i o n a 1 B a n k , Executor ADJUDICATION AND DECREE And now August o2S , 19~, this matter came on for hearing, audit and distribution at this session and testimony taken; and thereupon, upon due consideration th§reof '9'f b~ance for distribution in 1he hands of the Ac.countant. is deter~i':ed to be $ 6 • 9 tl • 4 and the account is accordtng ly conftrmed; and tt tS ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof, unless exceptions hereto be filed sec .. reg., or an appeal be taken herefrom sec. leg . . ~ . SCHEDULE OF DISTRIBUTION .' Balance per account.~. -----=-------------- Additional Debits -Audit Additional Credits -Audit $94,139.07 2,476.72 96,615.79 9,637.32 Balance ______________________ _ Deduct Clerk's Costs & Receipts and advertising ~6' 978.47 85.50 86,892.97 At-torney Joseph C. Ralston Harvey Stuart, Clerk Orphans' .court, Certification of Real Estate Recorder of Deeds, Recording Certification of Real Estate Harvey Stuart, Agent, Balance Transfer Inheritance Tax Interest to 9-9-76 412.15 1 OS .10 Advances to Prudence M. Kelso per Audit Petitior confirmed 6;961.70 79,400.52 Prudence M. Kelso, Balance income, Cash Pittsburgh National Bank, Trustee under Revocable Life Insurance.Agreement of William Wallace Kelso dated February 3, 1956, .as amended June 12, .1962, for Prudence .M. Kelso, Principal Personalty ($66,485.39), and . Principal Realty in kind at.appraised value 1 ' 415 •. 13 7 7 ' 9 8 5 • 3 9 as certified herein ($11,500.00). j7,985.39 NO BALANCE j -. i -~ 0 ~~ ~ .... )> ~ n :I z t:Y n ..... ~ ~ 0 ::r _... c (1) ~ ~ :I 3 ~ 0 .,.. -0 0 -· .... ~ M t a ., Gl 0 -· .... \ t4 ..... ~ = ::r ,. (1) ~ ~ & ~ l:l ~ ~ •. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTON COUNTY BY THE CLERK OF THE ORPHANS' COURT DIVISION William Wallace Kelso a/k/a W. Wallace Kelso, devisor, to Pittsburgh National Bank, Trustee under Revocable Life Insurance Ag~eement of _William. Wallace Kelso, for Pr~dence M. Kelso and Children·, devisee, all th'e right, title and interest of the deviso in and to: FIRST:· ~ALL that certain tract of land situate in Cecil Township_ Washington County, Pennsylvania containing .6133 acres more partie ularly describe~ in deed from Christine Von K. Wade et al. toW. Wallace Kelso dated March 15, 1933 and of record in the Recorder's Office of Washington County in Deed Book 588, page 526. SECOND: ALL that certain tract of land situate in Cecil Township Washington County, Pennsylvania cohtaining 1 acre 13.97 perches more particularly described in deed from James H. Hennon et ux. to W. Wallace Kelso, Jr. dated June 12, 1920 -and ·of record in the Recorder's Off ice of Washington County: in; De.ed · B9ok 48.0, page 48 9. CERTIFIED TO RECORDER: September 29, 1983 ,~------.-.----~------~ PETIT_iON SUR AUDIT · ·; . Testate Form }~. -. IN THE ORPHANS',CO'URT OF WASHINGTON COUNTY. Estate of ..... \i~g~~~--~~g~-~!: .. ~!:1~~----~-----------------------·--No ... ?}:-.?J::~QQ9. ____ : ____________________ -__________________ _ Fiduciary ... ~.l:!=:!=:~~~I;gh __ ~~-~-~gg_~J--~-~-1).-~--------------- ............ -............ --·-............... -(·~-.. -.. --.. -.... -.. --~ ...... ------.............................. -...................... -.... · ........... -·-.-........ . Deceased ------------------~-~~-C:.':l.~.'?.!" _______________________________________________ _ . -' I Date of . . Date of Decedent's~ death.~-~~:::P.Y:~~~~--~?.? __ }~?.~------: __________________ Grant of Letters ... ~~~~~~!: _ _?._,__}2L~---~-------·--------------:·--.--- This is the .... .fJX.!?.t ... ~-~9-... f..i~?..L ............................. _ ........... account filed in_ this estate . If th. h b f' · t f'l' d' · h·. t t. 1· t ·f.l b b d. t None: Filed _e_r~ _ .a.v.e. _ ~~!"! . <?~':ler accoun ~ 1 e .Jn t IS es a e, ·1s 1 e num er or num er an erm .... ---.----------------------------- Election to take Under or Against will. (cross out.one) Date Election Filed Place of; ...... ::-:.::-:.::-:.::-:.::-:.::-:.::-:............... Record ..... ::.:.:.:.:.--: ____________ _ ·Name of surviving spouse ...... X;-_'::~-~-~C:-~---~-"---~~~~~---:-~---------------------------~-------: ... ~ .... : ............. :, _______________________________ : ___ _ List· issue, where material: Mrs. Claretta K·: Bader, Daughter Mrs. Evelyn Fehl,.Daughter · . ' Did decedent marry after execution of will? (indicate) J(fel,. ~~-)Any children born after execution of will? (indicate) ... . . Y rh/. (No) If answer yes, name them.-------------------------------------~ __ ..... _____ ... _______ ---~. _________ .. ________ ......... ___ ....... _____ ... _. __ . __ .. __ ._ .. .. .. .. -:. .. -.............. -...... -...... ----........ -...... -.... :. .. -.............. -.... -.. ---.......... --...................... -...... ---.. -................... -..... ---..... :~ .... _._ .. _-...... · .. · .. -_._ ........................ --................ -----.-........ -........ ~-.. } ............ _-.---.---.-.--.-.. . Legatees Prudence M. Kelso Pittsburgh National Bank List, if exceptions to above: No Exceptions If partial. intestacy, give facts: Not applicable Adeemed: Relationship Wife None Revoked: . ' . Interest .. Fiduciary, if de.ceased or not sui juris Specific Bequest & Life Tenant Residue-Entire Trustee under Revocable Life Insurance Trust Agreement of William Wallace Kelso Lapsed: ·Abated: Give Cause: ·Notice to interested parties. Have all parties, .having either vested or contingent interests and all crediors entitled to notice Kourt·Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account and of call of audit? ( Yes.) ~P- If any exception give cause: .. ~.<? ... ~-~C:-~.P-~-~-~~~------------------ -File copy of Notice and date of mailing ........................ '--··-······-·--·--··--········----··--··----·-·-----------·--·--·-··············---·--·-··-·--·-·-··-·-,·--·······--·-···-·---·· . . ) l Is estate subject to the filing of a Federal Estate Tax Return? ................. .'¥.~.1? ............................................................... . Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $.A.l.?.?.Q .• _QQ ......................................... . If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant ..................... . ..... ~E~-~--=:E.C:;-=: .. ~~---~~-~-~-'!.? ... ~?.~-~--~::~~l::~El .. ?.! ... ~~~~------·······························································-······--·-·······--·········--· Give Names and addresses of all unpaid creditors who are legally entitled to notice, together 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 state_ment 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: (See Schedule "A") . J .!". J. Total additional debits (Add) Itemize any additio':l~l credits not shown by account: ..!.: ·,.; ~ (See Schedule '~'1 .r Total additional credits (Subtract) Balance for distribution Principal Personalty Income. Personalty Principal Realty $.~)-~?.~_._?.?. .................. . $ ... ~.).§~?. ... ~~---·······-······ 78,670.80 3,968.27 S---~-~_,_?_QQ:_QQ .••.......••••. $ ... ?.~,-~?.?.:,~?., ............. . If balance for dist'r%ution is not in cash, list each item held in kind, giving appraised Value (or distribution Value); Principal-Realty: · $11,500.00 (1.6 acres plus, improved Route 980, having erected thereon a 2-story frame dwelling and a l-ear concrete block garage, Cecil Township, Washington County, Pennsylvania) Principal-Personalty: Miscellaneous lot of coins Miscellaneous lot of jewelry 1970 ~hrysler Sedan :::~ $ 48.20 ·u. so 2,100.00 $2' 161.70 · Schedule 11A11 Additional debits not shown by account: Principal-Personalty Gain on sale of Bell Telephone of Pa. Bonds Refund unused amount reserved for filing fee Income-Personalty .··-. 12.50 75.00 602.22 1,770.60 $87.50 Interest-Bell Tel, of Pa. Bonds ·8/1/72 to 5/2/73. Corrnnon Fund Discretionary.-Income to 4/30/73 Interest on GE Demand Notes 16.40 2,389.22 .. ,' ' Total Additional Debits Additional credits not shown by account: Principal-Personalty Joseph t. Ralston-Attorney's Fee 4,500.00- P.N.B.-Executor's Compensation 4,825.00~ Malcolm L. Morgan-Washington Co. Real Property Tax 1. 62 "" Malcolm L. Morgan-Washington Co. Real ·Property Tax 53.01~' Malcolm L. Morgan-Pers. Prop. Tax 1968 Through 1'971 114·.58 Joseph W. Linn-Reimbursement-Notary Fee· ---~~·~75~ 9,494.96 Income-Personalty P.N.B.-Executor's Compensation 142.36 Total Additional Credits Balance for Distribution:a $86,978.47 •. $2,476.72 $9,637~32 e Mc~~d,Pa Octobell(8, 1971 The. Record-Outlook Month of Date J In Account With Washington Office Pittsburgh National Bank Washington, Pa. 15301 I Once a week - · Thursday Advertiser ______________ --t Description Executor's Notice October 14; 1971 October 21; 1971 October 28, 1971 Affidavit Estate of William Wallace Kelso J..tnes Inches . Rate_ __ .Amount Words 7 50 1 00 8 50 J -. fv$tl/ /o • Address any reply to: P.O. Box 2~wells Heights, Pa. 19020 @)@~~®~ ®11 ~Dll® 'TI!r®@®lliJ[[W ~.,,./ ( Internal· Revenue Service Center UYAJ~@JCJ&UOtruouU~© ~®@~®ou Sept. Z7, 1972 lin reply refer to: . DP-612 t> · Pgh. Nat'l. Bk., Exec. Estate of: Date of Death: SSN: DLN: P.O. Box 747 Pgh., Pa. · 15230 William Wallace Kelso September 25, 1971 184-14-1715A 2560617860001 ESTATE TAX CLOSING LETTER (This is not a bill for tax due) . 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. 'l=our~.~~ Director Gross estate tax ................... · .......... :..... $_--=:31..,..:..93::...6_.:...0:....:7 __ _ Less credits allowed: , State death taxes. . . . . . . . . . . . . . $_-....:::0:....----- Federal gift tax............... ~-0~-=----- Tax on prior transfers ......... · ~-0=-=----- Foreign death taxes............ ----"-0=· "--=----- To tal credits ........................ ; . . . . . . . . . . . . . $·----=-0=-:.__ ___ _ Net estate tax .. : .................................. $. ____ 3~1u9~3~6~.07~----- Penalties, if any .................................. $·-~-0~-=---------- Form L-154 (Rev. 9-69) • No. 80841-0 IN THE COURT OF COMMON PLEAS OF ~E&M!Ni COUNTY, PENNSYLVANIA. WASHINGTON ORPHANS' COURT DIVISION ESTATE OF W. WALLACE KELSO, a/k/a NO. WILLIAM WALLACE KELSO, DECEASED RECEIPT AND WAIVER OF NOTICE The undersigned, being beneficially interested in the above estate, hereby acknowledge to have received from PITTSBURGH NATIONAL BANK, as Executor of said estate, an advance distribution consisting of the following: PER PARAGRAPH SECOND OF THE WILL: One miscellaneous lot of coins One miscellaneous lot of jewelry 1970 Chrysler, Sedan Serial No. CL41LOC200392 TOTAL $ 48.20 13.50 $2,100.00 $2' 161.70 The undersigned hereby acquit and discharge PITTSBURGH NATIONAL BANK from.any liability on account of said distribution and authorize and request the Orphans' Court Division to charge the same against the share ·due the undersigned in th~ distribution of said estate. The undersigned further.expressly WAIVE THE ISSUANCE OF ANY NOTICE on account of and with respect to the said payment or distribution that may be required by any la.w·or rule of any court now in force or which may hereafter become effective. In witness whereof the undersigned has ~xx~ hereunto set ~i.1b: her ~r.xtn±rxhand and seal this . ).., o day of October , A.D. 19~7~1 ______ __ Prudence M. Kelso Witness: ?Y~ If Family Exemption claimed by Petition, give place of Record: ........ ~'?-~ ... <:J~~-1!!~~---·:---···-·----·-·······-···········:·-------------- If Family Exi~ption is claimed at audit, give name, relationship and basis for Claim: .. N9.1: .. sJ,9::i:I!!~~------------------------ List any advancement or distribution on account that Principal-Personalty has been made, anq nature and amount of same: To Prudence M. Kelso,. delivered 11/1/71': Miscellaneous lot of coins Miscellaneous lot of jewelry 1970 Chrysler .sedan Income-Personalty To Prudence :M.' Kelso: $48.20 13:50 2,100.00 Distributions of Income 5/2/72 to'2/16/73 $2' 161.70 4,800.00 Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections to take in kind if balance is not in cosh: residuary shares being stated in proportions: To Prudence M. Kelso, Life Tenant: ~ ·r Balance Income Cash: Principal-Personalty: Miscellaneous lot of coins (Delivered) Miscellaneous lot of jewelry (Delivered) . $1,415.13 $48.20 13.50 1970 Chrysler Sedan (Deliv.ered) 2,100.00 $2,1'61.70 To Pittsburgh National Bank, Trustee under Revocable Life Insurance Agreement of William Wallace Kelso, dated February 3, 1956, as amended June 12, 1962, for Prudence M. Kelso: Residue after costs of Audit. 1' COUNTY OF WASHINGTON, SS: ~' COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ________ s.'W.O.t:n ____________________ doth depose and say that the facts set forth in the foregoing petition are true And your petitioner will ever pray, etc. to the best of _______ hi~ __ : ________________ knowledge and belief. Pittsburgh National Bank .::~~,\ :::·:1 ffiJ= ·:··:: :· :::::::::::·.:::: ~Trust~ Title of. C>fficer.<:-'-N_g!:;; __ ~y __ g~}?JJf ............................... . j ' Office-. ,exp_i res----i()f$-a;-MOWL;'Nototy'fo~Jftr···-······-----... -·-······ · -~ joW!UhiJI, W~JIIIIngton ~,. ~ 11\y Cocpmlulon bpfrM Allguat 20; lf1t ..................................................................................... !" ....................................... ·~· f ,. No .. 9.:i::H.::lQQ9. .................................... . Estate of .... HJ.U.~-~.mJ~.?.U.?.~.~--K~J:.§.~ ........ : .. Deceased Fiduciary ... ~t.:!=J:.~.l'.1:!!7.&h .. N~!:?:~!}~): .. ~~!}~---···· ···············--~~.!:~~!:~E-~---··································· PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL .. Counsel of Fiduciary will submit herewith the following, in conformity with Court Rules adopted effective December 3, 1951, being rule No. 9: paragraph b-e; and divisions thereof: shown on pages 23-24. 1. Written praecipes ·of all Counsel in the case. 2. Copy of order appointi"ng G!Jardian ad litem, if pertinent. 3. Copy of Order appointing Trustee-ad litem, if pertinent. · 4. Proof of service of above. 5. Letters Testamentary or Administrati6n C. T. A or ·an attest copy o.f 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 ore 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 . .... :!.?.~-~J?.l:J: .. ~.: ... ?:~-~-~-~-~~1 ... ~~-glf-t.:~~---············· Attorney ~2 .. -: ~"'" "'• .· '\ ., ) (.-" ·~ ''\. \ ' ' ' ' ' ·' .. ' ,> t't.(I\J J J \Jo f ·1 , IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNI\. ORPHANS' COURT DIVISION IN RE: ) ) ESTATE OF ) ) No. 1009 of 1971 WILLIAM WALLACE KELSO, a/k/a ) ~ ) < .~ W~ WALLACE KELSO, ) ~ ) z ffi Dec eased. ) II. z 0 ... C) z J: Ul < ~ BEFORE: ..: (J ii: ... Ul 0 ~ APPEARANCES: ~ 0 :l -, :t .. ,... N TIME: rti It Ill ... a: 0 II. Ill : THE COURT: It :l HEARING ON AUDIT THE HONORABLE P. VINCENT MARINO, Specially Presiding. JOSEPH C. RALSTON, ESQ., of McDonald, Pa .• representing the Accountanb. Thursday, May 24, 1973, at 10:00 o'clock A. M., EDST. Number 1009 of 1971, ·the estate of"William 0 (J .J < Wallace Kelso, deceased. The Executor is Pittsburgh National 0 ii: ... 0 .. Bank and the attorney is Joseph C. Ralston. Mr. Ralston? MR. RALSTON: Good morning~ Judge". ·The decedent died J September 25, 1971. Letters were granted to the Pittsburgh Nat onal Bank. The decedent, in his Will, left a trust in favor of his wife. And the balance should go into that trust. There are no outstandi g bills. I got a bill for Personal Property Tax, but I see here that r' ,- / r I I . ' i e ~ z < ~ )o Cll z z 1&1 II. i 0 I-C) z :1: Cll < $: ..: u a: lii Ci .J < u Ci ::> .., :t .. ,... N ui a: 1&1 1-a: 0 II. 2 a there wae/Personal Property Tax payment made up through 1971, a notation on the Petition here. THE COURT: Well. Us,:there any further Personal Proper y Tax due? MR. RALSTON: There is likely to be '72 and '73. I got a stat~ment; evidently, Mr. Kelso had not paid or had missed on one of his stocks in paying, and I got a delinquent bill from---! think it was '68 or '67. But I am calling the Court's attention to the fact that there is a notation here that they have paid Malcolm Morgan Personal Property Tax, 1968 through 1971 in the amount of $145.58. The estate is subject to Federal Estate Tax, which has been settled and the letter from the department is attached hereto. There are no other complications. The decedent was survived by two adult daughters, but they are not considered in the trust; but the trust goes to the wife for life. ~ THE COURT: Is there anyone else in Court interested 1-a: ::> 0 u .J < u ii: ... 0 in this estate? THE COURT: by the Court. ( NO RESPONSE ) The audit -of this account is ordered closed ( AUDIT CLOSED ) / .~ -------------- ~ z < ~ I hereby certify that the proceedings and evidence are > en z ~ contained fully and accurately in the notes taken by me on the hearing of i ~ the above cause, and that this C) z ::r:: II) < ~ ..: u ii1 l-en 0 .J < u 0 ::> ., copy is a correct transcript of the same. fl ~~I 'If_,. _., 1 I C'J. L " N _,f uicji!· Stenographer :1: .. ,... The foregoing record of the proceedings upon the hearing N ui ~ of the above cause is hereby approved and directed to be filed. I-ll: 0 D. w a: I-ll: ::> 0 u .J < u iL 11. 0 r ~--·--.· ... ~~jo.,-.._\ .• :1... .. , ' '"~ ----------:-----~--------------:----------------~- ·-. ' ------··-·---~----····---·· ··----------·· I. .. \ \_} ov VDERCAS~ ~. W/JJJ~CE Y.F.LSO of Wa~hiuston County, Pen~ylvonia, ·e~ t.h\1 Iu~u~ed, end l""tO?LES FIRST NA!!OlUJ. l.Uul~ & TRUSt CQHNJ~Y (pre~occssor of Pl'rTS~URGU f~ATimiAL 3A!i~). of l'itt~bur&h. J.llcghcny Coauty, Pennsylvtu'liB. , .. 'Qent dated Feurl,!a:ry J, l9.5G'; and \r.'i!ttEAS. tho tnsur"d in accordance v1tb. tha right reserved to / ei:ienci~d heroin •. t'ow, tmrs.EFOrl.B. it :!.s ..-:utW:llly <'l$3Te~ed by at1d botua€n H. WJJ..AC{o~ ~LSO t-.nd ?ItTSll"GRGti tiNUOI~t\L .UA.ii,K (Gucc~o:Jo~ to J"&OFL~tS nRSt f'u\!lCi:o!AL I' I· I i . .. ' ~ .. _. •""--~ . ' . . ' --·-·-·"-~~--·. '"··-· •. --·-...... --~---~-·-··· .. '·--·-· ------~~ ~~ /-'-~\ \,~~~~·/ . .· . , .. od PI"i'rSU\JRGH ~A!IOUc\L !IA}i~. of Pi.ttflbureh, Alla~hcny County, .. renMy lv.-mia (hereinafter referred to «3 th~·ttTR~S!Er."); · U I T N R S S E T li: HHIREAS, tho policies o! lifo and/or accicent inouronca issuo~ on th~ life of tho Insured \1hich ara li!ltcd on the nttached Schedule ttl,'', are to be ud;J either cliract!y or contiusently payublo to ~md r:.ay bo tha Insured, or et such other ti~~ o~ t~;1on thore~ftar B9 ~ay be provided in tho afOt"('~£.:ntiOi.U:d polici~tJ, th·a It't.;4ttHl 6h~U collf!Ct thu total at~Y:nt hold the W:!)unt oo collected, tegeth~r ~ith llny other p\'Ofl~l'ty r~c~ivcd by it fr~A tho ln~ured'o ~atatc or fro~ any other nourco, either then o~ t~ere· I after, upon ~ho foll~win~ truats. / ARTICLE t. TRUStS. 1.. Tha. 'l'ru:Jtcc slHlll lkold _tho 'Pdncipill of the iroot j ., ~statil for thG ~ tmd ben~ fit of th6 ln:ru:r!tlcl 's b'ifll, PRliUF.:~cP. H. J.(.£! .. Si.l t ·. . : fogo G!.lli du:dns h~r lifctim!'>. tQ,:'!~th~r with uo r.;~ch or t1ta pt:i>ac!p::l til'o:r~of . . . . . I' ------.: . - ··-··-· ~~ '-·-~~ oH ~ . .; ·-.. ' . : .... .. liuud:cd ($400.00)· Do!lara ~cr r:.onth •. In "c.Id1t1on, the Tnmtao .13 authoriaed. to pay end 'listributa to the tusured'o wife, or fo;: hor Leno£1t, ao much of tho principal of th~ Trust :t:atato aa the 'l'ruutc¢!, in its discretion, dee£3 advisabla for bar he~lth, ~aintcneneo and aupport, such di&buroo~ents to iuelud~ those necessary to completely dcfr~/ the e~penacn of her leet illoeaa, funeral and burl.al, and in tl1c avcnt the In~1.:-rod'o uifo's estntc 1~ 1C3uff1- cicnt, to pay her ju3t debte. ). Opot1 the ~eath of tha lnsurcJt:'l ~1fa during th!a truJt for her be~efit or upoa tha ~eath cf the l~$urcd in th~ Evunt.his vifa lailo to survive hUI, tha pd.n~ip~l of. the 'Iru:lt f.otato tl!J it ia thea eonat!tut~, shall he <Uv11.!cd into t~o (2) equal 6h~res. 1. Or.~ (1) of such ~qual shsr~s shall bo helJ in a 6ep~:ata tru3t for the use and ben~Zit of ~ach of tho Insure~'s dau~htars end the 'rrustc~ shall ~ay to ecch ouch d{lughter, o-. for hilr bcT\ciil:, the net inco~o f7ma het tNparatc share, iu ina talh1onto convenient to hor, but not leo a frequently than annually, !or and during her lif~-t1me, to- get!)er vi th so 1\!U<:h of the pd.neipal t.ha!'co.f as tho Trus toe, in 1 t3 sole . diacrction, <loa-is advisnblo !or the health, ~:>..6intennnc:o and support of e4ch of thQ Insured's caughtcrs. l?ot;.,itlint:.ndinz the forczoill.S proviaions, and ~hsolutcly and f~cc oZ .tru!it. -3-'-...... t~ f:"':'\ii'~l., .' ,~ .. :::' .-. ::o.• ,....;.. .... .,.~.---~-~-~-~,..~~-·-·.~""':~·-,~~~-~~ii!"'I""7:"~~T .!({ +'Ft ...... ~.~~ • .::-~._,.:,-;~-"'"""''' r. . i • I ··--..,.,.. 0 •• j ·' In tho eycnt e.n7 shore should bo lceJs than Ten Thousand ($10,000.00) Dollars, the !ru~t~c. shall have tho. ri~ht to pay ·out to the bGnilfic.iary entitled tbcrrzto the then tet'lair.ine principal of ouch ah~rn; prov!dod, hovcver. that Guch bQneficiary bas then attained · 2. In the avent of the <.!~nth of eithet" dauchtcr of tbe Insured during the COl!tinuancc of ·th~ a~~erate truat herein created for ber bcnafit, or nt. thG tb3 of &:ho cli•1isicn of the TnHJt Estate into uho.r(!o in tha eoy~~nt either daulttltor oi. tha In~ured b not then living, the principal of h~r ~h&ro of tho Trust tatsto, a~ it 1~ then conatitutedJ shall ba .paid 'md diatributr.id to he.r then livinn i:»uu~. ~er st1rp~~ ond absolutely. aubjeet. hu~cver, to the aino~ity pr~~iaiona bc~ciu3ftar oct fosth. In de- fault of iaBuo of such d~cesood daushtl3r then acrvivt.ns, har ah:tra uboll be ·added to tho shnro created for. tho llltmrcd 's other dnught~r or her 1aauc 4i9 tha ~e may bo, to be held in t~.:uot Md/or ·diutrlbutod aa t.heugh an or1g·· c. If • llt tho th'>-0 dtstribuU.oil is to ho ~tla l\.flroundreL' / 1n ucordooce t-l!tb the fore~oing l'X"OVb iono, ttone ot. tho pot>DOM nl)~ed o~ <fescribod abovo is l1viog to. tBkc thq) principolll of thn Tru:3t J::atnte, tha then reu:ttiaing pd.ucipal of the Trust E!ltatc ohall be di~tributcd to th9 Inaur~d'n th~n livi~s heirs ~nd nel'tt of kin in accorclan.::o vith th~ lnto·otuta taw_, o.f the Coil'~On\1calth of P~nnaylv~rd.a .in effect ut tuQ Utt\a of tho losu~~d'a d~~th. .ARTICLi! It. ~-· .·:.P.o ... • . ..,; · <. t · •.• sm."!.d'<lf. Yt£".,.,-II!.-IF' .. :PL7'J".~., •.ifl.f.t_Til'l'f,.. · W'l""iL:~~~.,,...,....._.,..r-~.,...• ~,.....,....,~~; .,..,., .,..,..,~'"7"1~~---.,...,-.. ..-,-'-...,.....,...,.,..,,.,....-.... _~_...~., ... ,_.,.,..~.,_.;:":~.,..$ -~·"""f.-''f-~· I ··." .- . -.. -. ----:--· --··----· ' . I , I .. I , I . i I J •• l:lhilo in the baar.ls ot the Truatee. !1eithor th~ principal nor th~ inco~~ of the !rust Eutate ohall be liablo for the debta of any bcncficinry harecndor, nor ahnll the 3d~c be aubjcct to $e1curo·or att~cb ~nt by any creditor ot any beneftcint""J und~r ~ny tll'it or proc·ead1~& at l&Y or in equity. amd no bcmef1c1ery haraunder $h~ll h~va eny pm.•tlr to sell, asuign, ~ncumber. or in any ~~nnar to anticip3to o~ dis~esc of hio [ or hor iiltcroat in the Ttu3t ~atcto or in the inc~o pt'oduccd thcrohy. D. If any beuofic1cry ~ho :ta enUtl!ilJ to rcceivo a shere of tho principal of tha trm1t estoto 'shall be a ainor, the Trustc:o 1tJ hereby autb~r~Z.i~d and eulpt"t..ier~d to continuo to bold c~d rntnaza suCi~ share tor the b~nefit of such Ill.!. nor· duritla his or her mi.no:d ty, and thQ Trua tea ~y accu- malate oll or ~ny part of tha income frac such minor's 5hare or pdy ~o ~cl1 thereof, tosather vith Gucb aoow:~ts of the princ:i~al of h1o or her sha-ro of ~nee 4nd ~~l!ara. In t~o d!~bursc~oat of funds direetod to be paid to or .for tba u~i'J and benefit of sny bendl1c1ary ttho 6hall boa ttinor, the 7rustE!o I My -~kc payment of tho ~ru:~a to·tha p:lrcnt, guardian or sucb·othor p~roou as . »-..ay hove custody of tho pe:uon of tho r.dnor At the tit!lo such pnyi!tenta oro / but ~!i~hout li.nbility on tho pat>t of tho !ruGtcc to tsfZO to tho application of e~.f.d paym~ut~ by th~ pn.yae, ~nd tho r~cc1pt of any such peraon Bhnll bo a fu11 ocq\d.ttnncc ot th~ truGtca &JrJ_ to ~ny oeounta so p\lid, or tho 'trunteo m~7 Ml-~d p:1ymcmt of th~ a~~.D diri!ctly to or toi-the bcoof it of ouch minor btmefieinry. 'i'hiu shall ho coSl.Struod ua 4 poo~r only and ohall not opor.nta -s- . L~ ~-----·- .. -:-.. (~ . \.. __ ./ ARTICL1~ Ill. T!!USTtl~ SHA!..L lli\V£ Tli£ FOL!ffilNG DISCR~'flO~i.A!lY Potif.nS: A. To retain M· an !nv(!st:•~~nt for the trust ~st3t~, without any duty of diversification, any and all property, r~nl or pereonal received by tha Truatea, vh1ch shall S?ncif!c....'llly includo tho authority to retain nny otock received by it bt)rctlnder in PIT'l'S~URCH ~Ati0!1fAl. B.Alnt. ast.ato,. tor;-other with nuy ir.conc 4Cclmul~ted thereon, in a1uch stock~. bond:s • . adviz€bla, llithout being limited to the cl:&ssea of ~ccuritieg cr invest:nent.'l c. to soll Gny an4 all real ust~to held ~ a trust na~ct, ~t o~cb t1m~s. at public or priv~ta-aale, for aucn prico~ and ~pon such te~ ~a it Gh3ll bel!ovo sdvisabl~, and to ~~ke, e~ecut~ and de~d or deeds thorafor, conveyio~ title tho~uto ~l fee aiQple for &ny lese ~otate to nny pureheacr or pur~h~scrs. freed and / a~y and ~11 t~usta her~und0~ •. daliver ~.-r,y &bool"uta,/or dioclJti"<C"i of ' i . . . I d1aposo of all or noy portion of the tn1nt aet~to in ouch Gannar and upon ; I . I Guch torr~ £nd conditiooa ao it uhall bclio~o ~dv1B~ble, und to ~ke, ~x~cut~ -6 ... i ' o'·1'CW,.ii.',i},QI,:C.Q 'W.::f'":;'t;V"f."'~'t,A\j.f'flJ!I'"ii"A.,~ ... ,__,..I.o/"~ .. ~!'1"'-~·-.· ,..--~~~""~"'-t-'........,~n-·,_.,~~~~"*'"T"'"""':"".-.~'~·~--H ,,.,....,.~~·?··~-... -. • ,- "'-··· ·' . ·~' 1 ..... ,...· / (~\. ' I ...... ..v e. To Rake distribution of tha trust estate to ony peToon entitl~d thereto in ~ind, in eu~h. or p~rtly 1Q kind and partly in cash, 21 it eball believe 4dv1sablo. Aas~to. distribut~d in kind sh~ll ba dist~ibut0d at their vcluoo on the date or d3too of distribution. f. to purch~ae CB an invao~ent for tha truot O~tnte 4ny · nocud.t!ao or other property, raril or lH~rsonal. bolonging to the ast~te of tho Incu:red1 cmd to hold tbo o~(1 for aueb pu\"io.i of ·tir::a tuJ the ':i.'ruoteo bsliovefJ odvis~hlo, vitllout ll!ili111ty· for nny depred . .:1t1on in tha valutJ th<!reof, or, ia ita diocrotioo, to e ... 'lkc loano, secured or uat:Ji2cur(!J, to tho I.n.aured's estate u!th~~t linhility for the nonpny~cnt thereof; providod, b~e~cr. that in .no o"'G!nt ehall tha prococda of any qu~llfic<.l tr;:ploya~ Benefit Plen pa:;abla c. To r~gilstar or ctJrry any 1nvestnonts held by it h(:r<ruw.lcr in its ~~ naca or in th~ r.~,o oi n no~!n~~ or n~!ncc3; .provided. h~vcr, thn:t all ~Ueh -1nve:Jtaent:J ohnll bo GO_ i:!co4niltCd ·upon th~ records Of t..~~ Trust~e thAt th~ trust to wl1ic!l aaid in•JoGt:WDt!J baloua ehnll appear clearly tlt all t~"l~S. / ·a. 'Io vote by person aT proxy c.ny and ull sto·ck held in tho · or eorp~l!!'Ht1oM uhosc otock. 19. hold iu tho tr~t ~9tnte. 1. To borro-.l tluney for the purpor;o o£ th~ tr-..sot from ~y eourco. which ~hall incluJ~ tho 4utllo;:.!t:t to bot>rc~ fr":n ~ny oep.nr.ote ti:W3t ·,~; J. To ptLy from tho pdnc.ipP..l of the tront ~g tate! • if the .. () '""'-"-'/ . ., Insured's fxccutor is unable to ec~ply with tho dir...:ctian_ to pay ouch ~xe:J fron the rcoidua·of tb~ lceur~d'B t~stst:entary cstnte, nny Fcdct'al Estate:. State lnheritcnco, or tst~ta ~~d Succegeion t~~e~ i~,oscd ~~on ~r u~tb rcGpect to the Iu~urad'a C':Ctllto p.wa1ng und~r the !nsurcd'o V-111 or oth\ln.,iaa. at such ti~o or t!me3 a~ it deer.s ccv1seble. ~d co aucn tar. no pnid shall bft collected fr-o!.'l i!ny bencfici.!lry hereunder or under tbil Intc;urcd'!t Will by way of apport1on~ent or proration; provid~d, h01 ... -eve?. th.at 1n no event ahaU the procecda of any qualified £~ployca Benofit Plen payable to th0 Trulltee ART!CL~ IV. bound to pay the pr01.~!um3 on c3tly jlOlicy or policlaa pa7nhl:! hereua.der. cor to ccu tha.t any such policy or ?Ol1e1e6 o:o. kept in fort.~, 1 ts ohU~atioa reeardiue tho r.ol:le1<t3 during th\! Insured 1 G 11 fatima be inn e:onfincd tg th" ARTICLE V •. A. tha ln:iured ra!lctvo.a the rir,ht du-ring'bi~ . , 11fet1:sG to rovoka thia t'f.'U.St at any. tirso upon delivory ·to tho T:rutJtce of an inatru~~ut in vritinR nettins forth such revoc.neion and !:a Addition, tbo. Inatrr~d ~atcina ths richt to altor or ~nd this t~~st nt auy ti~c by s~ inetrUl!lent in writ.inz ~tcceptcd by tht.l Trunteo. B.. All benefits. p~ivila2as end optiou~ accruing or llvnilahlo urulor any ot s4l1d i•,ou~acco polic!c~ pl·ior to tho deeth ot ~hil ln~ur~d, ·including noy ~1~11t rco~;:vod in ~my of s~:id polic!ea to tha ln:;ul"'ld -to chamse th~ bonafic!ary thu.xeundcrr, to comtort the :;.aid pol!c1"'1&J into· o"th~t' for.;1~ o.f poH.ci6!e, t-~ borr~,., 1n ~c.:or~nnca vi th th~ teftt~ of oa1d pol!c:f.e:s, to -s ... ~' ' kl.~-~ :·~"\"']. ,4D4f'8'1f!:NJ .... e;,_ •• ¢p .. ; ."W.~ •··< ... Lii!,f-"il"i'"-ll'l-·7"·· "t'1 "Ui,"SJ,c.ee_.J"'P•~:-•~"r'~.---rrl!"~-~~-'~1~._,...... .. .,..!*t":""WT-·""'-·~-~~~i.i*i-l)l'~,lf"o11'U"~: ..... 'i?'\~;1 ~'"=""""" f''"""'''~r t I f. • ,j r. ;.· . ----~-· --... _ ... __ -> ~--·"·--~··-: ·, snd collect all divi~euds ~nd o~~or p3~~nts~ and the procecJs of maturing polie1ca ohe\ll ba !o~ tl1e oolo-benefit of the Inau-.ed and ehall __ not bo cubject to this truat. If tha Insured clu:n;eG th{! beneficiary und~r tmy ot oai4 · pol1ei~a or a'..trrGndars ~tuy Guch policy for it3 CMh surrendor vnlu~, wuch ~ct ehall h:wo tho e!fect of revo1;.1n6 this trust with r~:zpcct t~ the policy or C. It iG also expr:c!ltJly tmdcrstood enct osrc!!d tl".et e.ny or nU of th9 pol1c1os depcsited uni!or the tot"1:ll ol thio oer~nt r,ay bo 8f.S.Sigr.ed by tho I~~ured for U~Q rurpODO O( obtaining A loen C!\ L~e · oaid policy or poU..e!a.s,_ amd t:hot upon the Insured 'u l.·equ~t. tho Tru3te:e. and 1n ao dotug ehatl n~t by rcaacn of ouch joinder in ~ny vey be or becCQO D. Upon receipt of written requQ~C f~o~ tho lnuured. th3 tr.Jot~ ohal.l be bcuud to "deliver to tha toeurod tmy poU.ciee in ito po!lseadon and to rcauoisn to th~ I~sured coy policies ther0tof~ro esotgned to it. &. The Ie.sured ct eny tine ehsll hnv~ the rir,llt to includa v1thin this ~~r~~ent additional polic!~~ of life end/or ~ccident inaurru1ca • AIITICLE VI. 1110 pa,-~ont by on :i:ri::mranea cOttp~Ul}" of the proc~edtJ. "''P'.1Q,_\ ·$f.t.u;z;~~. QtC,"f,_.)l)_5.-_t~4·"i"f.-.. !i»f!f sl,t7'-;411P.M;t.., 03 .. <\l • .P"':t'!"'*'ff..'Vh ·*"1\JV:: ~. ,"5-"'P! -""'"~"''""~"""""'.~~~~;..-l!O_~·...,.~~·-·""» . ...,.,.....,..,..,.-, ""'o+.,-,.~;~""!'-" ;,..... ___ , __ .,...,,.: -~••t..,-~~·~~~fi'.-·--~~--~-• . . ..• " ' ....... ~· ·;.; y-, • J ' I '· inourancs co~pany on eccount ot Eucb policy, and such lnsur~nca·· cC~mpany shall in alO 't~opect ba t""O,;JlCO!l!blo for tha proper dbcharce of the trust Ol." any pDrt thereof. Tha Ir..mtBa. &h:.tll be rc9pons;ible for the ptocccda shall not be liable to s:1yona 1! for sny reason the pol!cie~. or any of tbom. TrU3t~~ ahall not ~ntcr into o-: Ga!ntaiu :my litigation to c.n!orce pa~.mcnt . . of the polic1e4, or any· of theQ, until it ~hall hevc bean indc.::miUcd to ito eatia!action acainst all ex~n~~s and 11~~1litien to vhlch it ~ay in ito jud~ent b~ oubjcct by such 4Ct1on. on ita pert, but thn ··rru~t~H! nny utiU.aa tho p-roc~~d~ of any policy to neat expen~c;t incurred !n · conn~ct~on uit!t . ARTictll VIII. During th~ Ufeticio of the ln..i!iurcd, un~~ae 4nd / Ol' upon ~aell1pt of i15:3~ta for invc~t~e~t, tho Trustee ehall b·Q ~utitlod to dedu~~ sa cozpenoation .for it~) ·Ber.ti<:~a hereundet" 4 rs.aooncblo feo, v4ic:ll -10- ·,, v ·: .. ('!' ••. 0 . ·- herein, shnll ~emsia in full fore~ a~d eftcct, :rn WtTm·:ss WlLf:FJ:CF. th~ ln~urcd t~s hereunto =~t h!!J hf!nd and sc4l . to bo e:t(leutod by its ~uly ~utherhed officers and it9 c:orilorato aoal to bo b~raunto affued th1a _1'(.!:~~-uay of ______ }u!:Y.. ______ , 19.@__. Ut'nlESSt · .lt1SU!U~D.: TRUST.&K: A'ttKSTr . ·. . . ___ l.~l.-'1.~.--!i-~-e~,n.zJ~~---·------·-------· ny__l.~/_ __ ~o_E....?-.!.._Ho~~~-----~--- Trust Officer / I 1 .. I ... 11- '""("' .. .... .. _· ---··~ -~·--· ---··-··-.. ---~ ... --..,;_ __ · __ · -~---~ .,.:.:~-~ -~ -·--------··.----~--· - • I .. ; R3: z..s: ~.m .. '·.::::..:'~~-:'.;:" . , .... Y\ q vi-:. . \ ,.~ .. _ ..... --.-· ·~ . . I '3 "' . ~ ~---,. ''· lmz:ru.'AS~ Wa WttLI.AC£ K~O, elf W&lhingt~'l County, Pcrnn:;yh·tmta,. ~ tll.a lMu~d~ ~ :tn£01?!.ES FIP.S'l U.\nc~ .a~m. & 't&rn! cot~~~\NY, ef PittG'bu~b~ Alle~ny County, P<enu.y1vant.a~> (p~cesoor of Pl'r!'SBUPml ~lA'l'IV!''lAL W'.t-nt) ·as ·the t~"UGt~, erite~-ed lnto .a ce:ta1.n Rev~la Life IOO\~J:.ance 'fl:taat 4\3ree.me:1t elated ~ebruory l 8 19SG• an4 .\--JT~'iS, ·the luured in ecconten-ce~ With the rishe . Ni?.e.rv~d to him under the prcvision6 of Ak'l!CLE v. A. of th~ said Agrca~'lt nw a.-.. oi~ to m~~ th@ provision$ th@l'OC>f in th~ mw;mGr hereinafter set forth. . . . t:rorf/ \l ~HEL·'ORE • it is mutually ~reed by .and bet~an ~ • WA!J..ACZ 100.$0 ~ ill'l"r<!HID.ntm NATI.O!IU\L lWlK th~t the provi®i~aa of tb~ said no .. 'VQC~·l»l.e L:tf<~t L~1unmce T~.1at A&:rc~t ·d.t'lted F~bruary l, 1956 ~ ho~; Atj of Aitl"'CLE I. TR.USTSo • in the ewnt the net iM®le from the ~t E$tS·te cUstributabl_e to or fo1: tho ben~dit of the Insus:Gd ~s ~i£e ahwld be ~ffJ.c ... / neceaaacy to ruake th:rb payx.;ents to h~&> o? £o~ ber. benefit · ~!.nl th!il . autt o£ Ona . . ... P..Jndred Fifty ~:U.alifS ($150.\)0) vex-t~th for t.md dud.ng he? U.fetU:w. 'lnU ohall. ·be in .addition to tlle discretionaey d~.soors~G of pd.ru:ipal. M pro- vicled in· the ~o14 p~rag~~h Ao .. (.' rJ \ .. .., I 1------ I--I '. ' I~• .. -......... i _. • • I=-" I t euwed• during his U.i:eta.me. mo.y Cr~stene .ttm$fel', eet over oo4. deliV(..""'l' ·~1 to tho 'fruste~ such cm1 secul'1tios or·cc~r property &$ he ohaU deerd addeeble which ~-pon the acc:eptmllte of tha ea.me b1 the Twstee oo.4 tb0 entry of the Stm'-'} upon a scbcwle ui" sha-ll be held in trust.-u~ru~ge4 £Ul4 a&uWotc~4 as .foUooa: the ~ruatca efulll P!JY the net t~oM t~f~om to or for the bcooff.t of ~e lntJu'!'ed for and dudn~ hts U.fettme or shall 4epooit tllo sSmG to his ~eount Q3 he r~, by mi. tina. direct. \'be IMUr- ~ &ball have the ri8)lt to ttri.thdrt!a7• ·at wy tiue, all or any pa!:t of t;ha Jrlnef.pal of thia IJOP:&rote t1'U8t1 end in sd41tion, tn th~ event of the m• capacity of tho Itwured tln:ough ll~s • Ol! othart:ri&c • the Taru..<;~ec ~ $p8C1flc411y authori2ocl to p_ay and distd.bute to or fct: the ~£1~ of the lnsuRd, so web of tho princi~al tiw~of,. ~ tbe ·tr~liiH:oa. in i~ sol~ die• Cl'etion* $hall ~advisable fO¥' his ~r:t. tnalntenance ~Ad sutr~rt mlfl . to 414 him 1a the e\f\.~t. of on; c.ondition o~ e!.rcums~e eff-oot1na him v'het:em ~Y ~ ~4M. Upon tl~ ~tb o£ too l~Tred, rtlr/ P'f~ipal then ~tng 1D thia· separate tl'Ust ehal1 be a<l4ed to th!i1 prtllcipat of tlle tl"U3t eoblte e~t®U.shod upo.n the death of too Ixl&uxed. ia aecardfmeo With the fottego!ng p~ioions to be held in t1rust eNJ/o<e distd.bt.sted aG tl~eh it hw:l_b.aen an ortgtnal p:lrt th-~"of. The Twstae, 1D the a-Jd.n~tl'attcn of th13 sepcrata tmst, shall have Gll the powers sranted to the 'lraDtee unde;o tbe p~rl.Qion3 of ARnC.LE III he&>eof., &"ld the ri~ts of revocattoo. tw.1ndmeut .and altent1Cn ·a'tante4 to thta Insured t.\nder the proviaio;ta of ARTICLE v. A. ohall apply wtth like effect to tbu separate tnwt. In th(i) event the Insured c!-.oold add asaete to this txust marine hiS lifetule • the . . t \ r t .·.,_ of e~&ticm ch~4 by tha ~t-u.stea · fo~ 11~ eii~icla$ end tilhieh fee ebaU. be t!o l~Dt) than OitFJ llundr~o Dolltn:s ($100o00) pe..: ~ll Io all othe~ refJpects the· said P~~ab1e Life ln3ura11~o twat. A3~eroc.ut dated reb~ l 11 1956 ~ m::ende4 herein shall ~in iu £-ull ·forco @nd eff~t~ G~ a Gnd tb-a Co~:ste 7Wstee boo cawed th~e. preSents to be ex.ecut~ by ita. duly m»tbori~ officers and 1t'l corporate eeal to be hereunto off~ this 12 dtl'J o£__!une , 19~. o WtnmSSt I sl ~iar jorie B.. Frazee INSUF~Dl l_s_l __ w __ .w_a_ll_~ __ e_~ __ l_so ______ . ---<~) 'fP.USTP-'....&: . ~ITTSWRm! t!ATIOm.t MUK Succ.ea~o:r to P~ FID'SZ l~NAIJ ~ & 'llWllt OOHPAl·lf Trust Officer BY, · Is/ Bu!:ton s. Holmes --vtc;--p·-;-eo_i_e_iit_i_. - lsi Harry Boyc3 ... ,, / .. . '· . . •, l ' . 1,· • ---~ _ .. THIS AOlwi:HEli'T 1 entero4 into thia 3rd da)' of February , 19.56, b7 and betwoen w. \/ALLACE Kli.:LSO, ot Waohington Count7, Pennqlvani&, (hercinAttor referred to as the 8 IUStlRED")1 ond F$0PLES FIRST NATIONAL DAl~ & 'i'RU:lf COM?A.tff of P1ttt~burgh1 Alleshen.t Coun~, Pennsylvania, (hereinat\er referred to u tho DTRUS'fU") J W· 1 '1' N E 8 a E T Bt ~AS the pol1c1ca ot lite and/or accident inaurnnoe iosuecl on the lite or the oald. w, WAWC~ r\ELSO, wh1ob are l1st.e4 on tho attache4 Sel1edule •A0 are to be mde either dU&c~ or oont:lngentl)' payable to ud 'IJilq be dopoaited v.lth tbe Truot.~OJ trow, T£f1EFOZ!61 THB PARTIES HEJ!ETO AO!'Um that at the death ot tho huJUr.S, or at ouch ot.httr time or ti=a t.horcaftw aa r.ar be provided in the Aforementioned. poUcies·, the 'fruotoo ohall oolloet the total amount ot ~&Ul"anco tthcm ~blo to it aa Trustee hereundw and the Trustee ehaU hold the amount so collected,. together v!tb 8117 other prop.rt)' reoe1ve4 / . by 1t from tho l:usured'a eete.te or frc:n aa.r other source, u~n \he tollow- in5 Tl"W'ts. A. The Tl'Uatee ohall hold tho pr1r.c1PoJ, ct the truot estate tor t.he uso end benetit. ot tha Insurett'• wUe, PZWDfwiCB M. K.ELSO, and at~l pay \o her or for her benefit, tho net. incoroo in inetal.JJneftt.s eonvenien\ to her,. ........... ----------· -------- j . ··.~-:.:· . . . :.~;r· .·.~··· ... :-~ ... .. r~-: \'!' .. ~·"":·~··:•~:· ·I • ,. tor and during ber lltetime, together with ao much ot the principal th~ ot as th~ Trustee• in itc aol.e cUscreUon, deems advieable for bGr ciO!llton; maintenance and aupport, ancl io aiel her in the ev~mt. ot aey c11'0l.Ui'.st.aneo :-:.-, .. -. or condition affecting bel" wheroin ~ is needed, eueb diGbure~te to inclmte thoa.c necessary to oo:r~plet.ely delray the expenses· ot her last. Ul• neas, funeral and burial, and 1n the event. the ln8\il'$d'e vile's e$t,ate 1e 1nsutfio1ent,,\o pay ~ Juast debto. · ... · ... ·' · .. · ·.~:.::.'.<::'::':·~ .. her beneli\ or upon the death ot ihe Insured in the event him d.fo tails to . ·. ... ~ .... ' .. •, : j-' surti~ him, the principal ot th& tr\t.Dt estate aa it 11 then conoti~utcd shall be divided into two (2) equal pharea. 1. One of ·auch-eq4al ehareG ehaU be held 1n seps.rete trust .£or the use and benetit, or each et the Insured's daughters and the Truatae shall JXq" to her or for her boneli t the net income therefrom 1n install• menta conwnient to her; for and duriflg her llfetiS!e, tog9tner with so much of the principal th~root ae the 'rNGtee deemm advisable tor her oom:. fort 1. ll'41ntenanco o.nd support, ancl to aid her in tho· event ot any circum- /. stan~• or condition nrteot.ing. her wber&i%1 money is n<tedod. Notwithstand- ing tho foregoills pl'OV1o1ona, bmediatel.T upon tho d1 v1s1otl of the truest; estate into &hares, eaeb daughtep ot tho Irurured eball thereafter haw . tho right; to withdraw all or IUl.1 r.art o£ the principal of hor ~:.~r.are ot tho \rust. o:Jtate, ~bsolute:br an4 tNe ot t.ru.at,. a. Upon the death ot ei.thGll" daughter ot the Insured during tJte &eparatG ti'Uot. for her bmcd'it. or at the time of the division of the ·.-a- r l I. . ' J ,.. '. -~ .•. .. ... . . . . 'I:. o'!, -~·:;:('(-~ ... ~~.i ·, .·. • •, I ·.: .... / ' . \ ( '\. • \ • r _":. ..... , ---.... . . \Nst eet&\tG into shares 1n tho event. eith~tr da.ught.er of the Ins~d 1a not. then living, the principal or hor share of the truat estate as it la then constituted ::lhllll b& pt.dd and distributed to her then living issue, .· . J'E)r stirpes, and absolutely, eubjeet, however, ~o the. minority provioiono hereinafter set tortb, or in ciofault ot issue of her them GU.l"Viving shall be e.ddtxl to tho ehare ot the trust. e:stat.e creat.eci tor the Insured's other daughter or tor her iowe• ;_r.. ..... :·,.: ...... ;... · AR'l'lCLE II. 'l'Ero{S AND CONDITIONS • A. NGithw tho principal nor the income ot the trust eGtst.e ehall bo lla'bl.$ tor the debts ct any ben¢~!'1eiaey hereunder,. nor shall the· N.me be eubje.ct to .. eeizuro or at.taobmfmt ~l' an)' credit.ol' of any bsneticiart ·. '•.: und"'r any writ "" proceeding at law or in equity, and no beneficiary here- under shall have arq ~)ower to sell, asetign1 encumber, or in 1J.r17 ~lel' to an\1c1petG or dis~e Qt. his or her int.eront. in t~ trust eatato or in the lnC<:I!Ue pi'Qduc~ the~ by. . . . •· D. If ·any benal'id417 no\ hereinabcvo apecitically provido<l fof! who is entitled to receive a share ot the princiral or the trust· eatnte . . oball bo a minor, the Tnurt.ee 1m bo"b-J authorized and empowered to con- tinue to hold and mnr1age such ehare tol" the benefit. ot such minor during hie or ~er :dnol"ity and the .'rrustee may aaciumulate all or any part of tho income f.rcm such mir;u;)r•e. oharo or pay eo much tbcreot, together with such ( CUilOunta ot tho prlneipal o.r his or her ehar~ ot the tt"..tst estate as it shall decam proper for his or oor educ&t.ion, ~in·t.m1anoe end wlt.are. Ita the d1aburaoment of .f\Wdtl dirocted to be paid to OJ:"• for the USe and b$e£1t r.~·~· r. ...... - . .. --. F 1-· . . . ,,. . '·· ... . '· . . or any benefic!~ vho ehall bo a mi:lcr, · tho Tz-Uatec ray ~-e pa~ of the same to the parent, guardian or such other· person as =:r have cuat.odt or the peraon of that minor &t the t1mo GUO~ payments are made, to bo USed for the education, mint.enance and euPJX)rt of euch adnor, but. tdthout liability 011 . the part of.' tho 'l'rustee t.o eee to the applicD.tion or eald ~ta tv the p$1ee, and t.h.e receipt. ot Gn1 such pcMioa sha.U be a tuU aoquit.tance of the T~stce as to &\7 amounts eo paid, or· the Truotee W11 ake p,!llyment. ot tho ~.directly to or tor tho beoeti t. ot · such minor beneficiary. Tbie · · shall be oonetrued a.c a power only and ohall not operate to suspend tbo ;t. / absolute ovnorehip thereof by sueb mtnor, nor to preve~t t.ha absolute vect- ·in& t.bereot in such minor. A. To ~>eta1n ~lit an investment for \.he trust. estate, without ony duty of diversiticat1en, &n"/ and all property, real or personal, r-eceiw<l b7 t}',e Truat.ee. D. To L"lveat and reinvest the p~c!pa.l ot the t.rua~ estate, to-· aothett with aey income aceumul.ated. ·thereon, in auch etoeka, bonds, mortgage-a• securitieu oZ. other propel'ty, real or peroena.l, as 11'. rt1J17 believe r.dvisable, without being limited to thG claesea ot seourities or inveet.~ts in which trustees arc au tho rued 'b7 lu to invest trust f\mcSe. · . C. To sell any and all real estate held ae a trust asset, at. such timeo, at public or private sale, ·for such prices and upon euch terms as it shall boliave advisable, and to make, execute and deliver nnr deed ~. ·· .. ,... ... - L.'.,~ l I I . ------------c---------------,---,----------- ·--• -• • -,•r • ••-• -•--• --·----·-·---· •v -·-• --------·-··---:--v•-• . -I I \> .. ... .. -... -· ... '. 01" deed$ ~het-Ofor, ConVe"Jing title thereto in fee Oiti1ple 8.~~olute. 01'" to!' Q.n'Y lose est.a.t.o to fWY purchaser or purQblu;ers, t~ and ct1eoharged of . any and all i~&ta her&u.."\der. D. To sell, exchange, lease, encumber, option or otherwise dio- poee ot aU or 6DJ pertion ot the t!'Ust. eotat.e in such n:nnnel' and upon such tenu and conditions ·a& it ehall b0lieve advisable, tmd to r.Wte, execute and d~Uver deedo_. mortgages, leases, assignments and other documents neceua17 ,.o effect, an:r ot these powers. E. To !.'Snke distribution of the truot estate to anJ peNon ant1t.led thereto 1n kind, 1n eaah, or paJ"tly in kind and part.~ in cash, as it shall b4l.ievo advi~Dable. F • To purcba&e atl an 1nV~Satment fer the trust. eatat.o any eecuri- ... tifl8 or other property, real or personal, belonging t.o the estate of the latlllr.ed, and t.o hold tbc &Mltt'tor suoh period ot tiae o.s tbo ·Trustee ~ .lime advisable, without. Uabllitr for nny depreciation in tho value there- ofJ or, 1n it:s diecret1on, to I:!Qke loans,,· eeeui'Gd or UD~ecured, to the In- / wred1a e:;tate without liability for the nonpa.)'ment thereof. 0. To registeJt or carry any 1-nVe&stmcmts held. b,y it hereunder in ita own tWa ot" in the na.u of a nominee or nomineesa provided, howver, the.t aU wch· inveatments uhall be oo designated upon tho neordo or the Truet.ee tha\ the trust to which 1t belongs ahall appear clcarl7 at aU -s- .. . .... --·--.... "' I I. . -. ' / .· :t ·~' : . . ~. • ·~ H •. fo vote art7 nnd all atoek held 1n tha truat estate tlnd \~ ';:. whose stock is. hold in the trust eateta.-. ... I. To pny fr<ml the principal o£ th~ .trunt elrl'.&to, it the Ia-· wred'a Executo~o a.rG unable to comply wit.h the d!!!ootion· to pny ouoh tams rrom the residue ot the lnaUNd1e test~ntary ~~t.ate, ~Federal Estat., · , ·.;... St.&te Inl'lerite.nee, or ltetate and Suoceosion Taxes i:mpoaad upon ·or with J. 'f.o allow tho proceeds or any policy or polleies pa,Jt1ble here- undo~ to r~1n deposited with the Insure~ tor such period of time ae it 4eoms advisabl~. ARTICLE IV • It io agreed that. the Truatoc ehall in no W87 be / bound to r4l7 the premi\lld on ~ pol1et or t}()lioi~s payable hereunder, no• tc oce that ant wch policy or policies are kept in force, 1ts obli~e.tion regarding tbu policies during the Insured t e lifetime being con!inod to the aatekeeping thereof. AaTIOLE V. A. The Insured r~eerves the right ·..tUx-ins bis lifet-im~ to revoke, alter or amend thia Agre~nt. 1n tlbole or in part, by eel"Ving VT!tten.notitic~tion to that effec~ on the Trustee. ... -~·~ ... B. AU benelit.a, pr-ivUegf38 arKS options acei'U!.ng or availa.ble tmder aD7 of &aid 1nSU1"llllCe policiea prior to the de&tb or tt.c» Ineured, including any right reserved in any o! aaid polioioa to the In- GUre<l to chlange t.he benei'iciacy thoNunder, to convert the aaid policies into other lonna ot policies, to }Jcrrow in aoeordAnco with tho toms ot sa14 policies, t,o pledge, hypothecate 1 &~ell or a8s1gn the GaT.ilG or an.y ·ot them, and to recoi ve and colloct aU d1 Vidonda. and other pnymonte, and t.be proceeds of ut.urins pollcies shall be tor the sole ber.e.tit or tho Insured and f'ihall not be eubJcet. to thio trust. lt tho Innured. ch&ngae the beneficiaey tmder aey ot ea.14 pol1c1es qr ourrenders any auch pol1CJ tor its casb l'JUITender value, sucb act sllllU have the eftect ot revoldng this truat \lith respect to the poUey or policiea eo change<~ or surrendered. C. It 1o al&o expnsaly underatood and agre~d that 1J1J3 or all ot the policica deposited under the ter:""..e ot this Agrem;ont. 'lf!D.7 : '.. be All81gnod by the Insured tor the purpose ot cbtQining c loan on thm 9!\id J)Oliq er poUcios, arul that upon tho Insured's request, tho Trustee, ae beneficiary l'lllmed in AJ'U' or all JX)l1ciea dopoaited hereunder, r.-;q join in / and in oo do~ shall no\ b;r reaeon. or such joinder in &D1' way be cr become, liable to ~person 1ntere!Ste4 hereunder. D. Upon reecipt ot written request from tho InOUl'ed, the Truatee ahall be bound to deliver to the Ins\U'ed ftll7 policies 1n ita poaaeee1on and to reaaaign to tho Insured a~ policies theretofore auoigno4 t.o it. -1- -----....--.-. L-. . .: :', . . ~- . / I ·'!'. . ~-·' . . \ 'I E. 'fbe InSUHd shall lmve the. ri(;ht. ·to include within tbis Agreommt. other life and/or accident. insurance polic1et in eddi~ion to thcso d~scribed in Scb$dulo ttAu at.tacheel hen;t6. · : ot aey V011cy ot irumranco· to the Tl'"\Wtce shall be s tull discharge ot said . . insurance compai\Y' on account or eucb policy, and oueb insurance com:pany shall 1n nowise be t"eSponeible for the proper dieeh&rge of tho trust or cuv pan t.b.$reot. ARTICLE VII. The ·'frumtee shall be re~sib~o far! th~ proceeds ct _the ~lioioa onl.7 as, it and when paid to the Trustee, Md th!i' rruatee shall not bo Ue.ble to ·anyone if' tor any reason th~t policies, or any ot them, shall lapse or othcmdso be uncollectible. E.."CCept at its own opt.ion, the Trustee shall not fmt.er into or maintain aey litig!\t~n to enforce ~ent of the policies, or &rlJ or ~hom, until it shall have been indemnitied to 1t,s eat.istaction against all tJXpwlses and llibil1ties to which it 'UJfJ.7 in S.tr:t Judgment be subject. by eucb action on ita part, but the Trustee .-y utilize the proceeds of any pol1C7 to meet ~es incmrr&d 1i1 connection with enforci:Jg payment of atr:f other poliey. Am'ICLE VIII. During the UtGt.iu ot tho Insured, the Truetee eball receive no eompensatioa for its services hereunder. Following t,lle Insured's death, the Trustee shall be entitled to dedue~ e&cb 70ar ae compenaation.tor 1ttJ aertices hereu."td~.-, five (5!&) per centw ot tbe gross income of the trunt eat.ata, an~ 1n addi:tion, a rtmeo::mblo armual tee ba$84 01'1 the market. ftl,UQ Of the pr1nc1~ o.f th• truat estate, whiCh fee Oball .l..· .. :•·:'~~-'.'-~"' -.-.. ·-_ .. ··--· ............. ~-·-~-·-... -···. ;· .· . .i b ...... -- ~ ·--.--.;---. ·, !· i ··~ -.. . I I . I . •i" _:·,.~ ..... ,;--: / .. D ~ilTNlh5S 'WHE:R7..01, tho lMu.red has he~unto. sot his hand an~ seal end the trustee has eaueed this Agroe.~ent to be executed b1 ita dull' authorized of'ticcrs and itG corporate eseu to be hereunt.~ afi'ixlid as of the WlTNESSa- Ls/ E._ F. Gladden ~L-a~L-1~1~.-~.~=ll•a~c~e-.~~~~l~§~O---------------·-·(~AL) . ' ' . . ~ FIRST. NNl'IONAL BANK /)i.. 'ffillST cm~PA~f.f /s/ C. A. Vaught .. -~. L 4 • ~ ·• ......... -... ,. ~--- ..· . i I l' •• f.-.. ~-.. ....., ' L;, ""' ....... · ... \.1 •" • ="·"' . , .. -. ' ...... f '•. ·-. ...._.. .. ~ I· ·, I , . .. 11 Sl9 S23 ~ York LUo ~~ Ct.m~ 0 S,oQO 5 644 539A Equitable uto ~.J.t"~o r~oty ot . 1 ,;oo . ~.i~t~-.sm tll$ Vn.iW t>ta~s / -~---.... -·-· ·-~-• _ ... -.. -........ _ .... _.,. '"""t" -........... ---....-.~ ... ...,..-...... -. ..,..- r. ~.. --• II' \ Form RCC-33 "'' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS &3 -71-Joo7 j RESIDENT DECEDENT COUNTY OF ..... Was.hingt.on ............................................. . Ih~RTANT: 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.) IN THE MATTER OF THE ESTATE OF J ....... W. '-... .... W.:~l.l..~.c..e ....... K~.l.s.o. ... a./k/a .... William ... W.a.ll ~::uA:~: oF Kelso (State full name of decedent) X«mm~ Late or ...... Washington. . ................................... County I, Joseph w. Linn, Assistant Trust Officer .................. P..i.t .. ts.b.u.rgh. ..... N.a.t.i.onal ..... Bank ........... : ................................................................................................................................... .. Eueutor of the estate of the above-named decedent being duly sworn, depose and say Decedent dJed .............................................. (~~-R-)te.mb.e.r ... ~~·;· ....... , 19-&2:-~·; .. ··•{ ~eaving a last will, copy of which is hereto attached. } .......... Pittsburgh . Na.t.ional.: .... Bank......... ... ... . ......... . Name and address of attorney or} other authorized r~presentative to whom all correspondence should be mailed. · .... 6~South .Main.St .• , .. Wa.shing.t.on., .. Pa •. 153.01 That as such ...... Ex.e..cuto.t ................ deponent is familiar with the affairs of said estate and the property con-(J·:x.,r.utor-~ilt 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 IN WHICH DECEDENT RENTED 'A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules of this ---return, with the exception of the following, for the reasons hereinafter set forth: That Sc.hedule A attached hereto and made part hereof sets forth full v and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date or 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 8 attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest thereon, if any, down to the last interest day prior to decedent's death• in the case of savings banks, and to the date of decedent's death in all other cases; all .bonds, _postal savings, treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or 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, leftbydecedent, together with the fairly estimated market value thereof; all bonds and mortga.e:es held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance polici-es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- '.-dent's death and other investment securities owned by the decedent at the time of death, with the market value 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 set-s 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 Sch<>dvle 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 possess'ion or enjo~ent at or after death, said schedule sets forth the nature and value of such property, t9 whom transferred, the relationship of the trtj.ns feree~;~, to the d.ec;eden t, 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 efrect in possession or enjoyment at or after death, there is also attached to the schedule a copy of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a l;l.st of all property, real and personal, with its value, whlch'passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either ind:tv;ldually or jointly, by.the .will, deed, or other instrument of another, w:l,th 11. copy of lthe :tn~tr'QIT!ent ore.!l-t:l,ng such power' ~ttached ~-~ the schedule. That Sct>edul<> 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 interest:;~, their relat:l,onsh;lp, if any, to the decedent, together w'ith the ages at the time of decedent's death of 11.11 minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement s}lowing Which of the benef;l.ciaries named in the decedent's will, if any, died prior to decedent, the d.at~s of their death, their issue, andthe relationship of such issue to the beneficiary. That. Sqhec/ule E attaclled hereto .and made a part hereof sets forth all property, real and per- sonal, 0wned by the decedent jo;l.ntly with an9ther or others, including intangible, standing in the name of the decedent and others, plu§ 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 Scl>edvl<> P attached nereto and made a part hereof sets forth fully and in detail all debts !lnd deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where aPplic~bl~; costs of administration of this estate; counsel fees and fudiciary's commissions vaid or to l:>e paid,! cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, tn consequen()e of the death of the decedent; debts and claims owing anrl unpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inherttance 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 ;l.f the amount actually paid ;l.n settlement of any fee, commission or debt is less than the ~stimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax j'l,ssessed can be reassessed in accordance therewith. That the totals of the llPPropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. _:~~,~J&~~=~~iicex ..... 6 ..... S.o.uth .... Ma.in ... .S.t.r.e.e.t ............................... _ .... _ .. -.. .. (Street Number) Su~§eribed and sworn to befor~ me th.if.! .. ~ .. .'/.. ................ . , , ...... ~ay of ..... 2U_,.. , , 19 ?:k ~~············ ·-- ..... Wa.s.hing.t.on, ..... Pa ........ l53.01... ................................... . (City err Town a.nd State) ~OTE: ae fqre signing afftdayi t 1!1ake sure all blank spaces in the affidavit and schedules annexed are filled in with deta;l.1s or the word "Nqne", 11.nd in case the assets include rare and unlisterl securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements requirerl under the par11.graph !lbove relating to Schedule "B" are attached. Also make certain that Golumn #1 in the "Su~ary" has been properly completed as above~directed. I /. .R<;,C·-34 (H\~) COMMONWEALTH <;>F PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE .,A" ·REAL PROPERTY Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property heid as joint tenant or tenancy by entireties, report on Schedule "E". Property held by the d.ecedent· as tencnt 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 locoted In the Commo('lwealth o'f Pennsylvania should be described by lot and block number, ~tr;,et and street number, together wl th a general description of t!-oe 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, acciued Interest on mortgages, etc.,are to be listed on Schedule "F" and must not be deducted from this schedule. 1.6 acres plus Improved; Route 980, having erected thereon a 2 story frame dwelling and a 1 car oversized concrete block garage, Cecil Twp., Washington County, Pa. r--01 q( (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) (3) DEPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this spoce) 11,500.00 I Insert th1s total oppos1te "real property", Schedule "A" in the "As Reported" column on the last page of this return. 1'V}~, 11, 500. oo tf f/1 .5 (} o , oo X X X X X{rf(,.o'' I· I ... RCC-35 COMMONWEALTH OF PENNSYLVANIA T.RANSFER 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 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 i~come from any property held in trust under the will or agreement of another, even though located outsid~ of the State, at the time of death, should be listed in this schedule. Item ITEM UNIT ESTIMATED .DEPARTMENT VALUATION NO· List and describe fully VALUE MARKE:l' VALUE (Do not write in 'this space) As per attached Schedule 89,264.76 f'f, ..( {Jtj, 7 h I .. " 1 .. ' ......._ Insert· this total opposite "Personal Property", Schedule "B" in X X 89,264.76 tp !~:;_tot/· 76 the "As Reported"· colwnn on the last page of this return. ' .• 4"' .-. ' .· ., " .. > r INVENTO Y of all real and personal estate of .... W.! ... :W~JJ~.9.~ .... :£s;~J§.Q ... ~/}5;/~ . .1UJJJ .. SJ:ffi .. :W?.-JJ.?.-.9.~ ... K~J§.Q ..... deceased, late of ......... ~.! .. :.P..! .... # ... 3 ............ ~ .............. Street ..... .MgJ?.9.D.~J..4 .............................. City ............................................. Ward ....................................................................... Borough ..................................................................... Township, Pennsylvania. PERSONAL-ESTATE ~ULE 4oo shs Bethlehem Steel Corp., Com. @ 24.75 y' · tJlf<( m~.:r. 9,9oo.oo Lone Star Industries Inc., Com. @ 25. 5315 v . d-1(: m.::t 5' 106. 30 Dividend Paid 9/22/71 · ' · · 50.00 200 shs Martin Marietta Corp., Com. @ 20.0938 / . ~<A,..r 2,009.38 Dividend Paid 9/30/71 · 27.50 100 shs 1,6o4_shs Pittsburgh pational Corp., Com. ~ @ 34. 5625 / . . /. J J rvVJ,;1)5.., 4 38.25 Dividend paid 10/1/71 (J-1<.!1'''" 561.40 · 100 shs Santa Fe Industries Inc., Com. . ...., . . · ® 31.o313 ./· d-l(.thY 3,1o3.13 $10,000 Bell Telephone Co. of Pa. Debenture Reg. 8% due 8/1/2009 ·@.102.375 tJ--K.m'ffl0,237.50 Interest 8/1/71 to·9/25/71 120.00 McDonald Borough Salary for 9 monthr-as Borough Treasure~w~. 544.50 1 lot of miscellaneous coins ~fl1~· 48.20 1 lot of miscellaneous jew"elry cw-t· m~ l3. 50 1970 Chrysler Sedan, Serial ~o~C20~ 2,100.00 . ft -?;n.Y .. Blue Cross of Western Pennsylvania Refund of unused premium on termination ~ of Benefits #-11?71 ' 5.10 i . I ... ,,' ..-: RCC-3b r._omfON'I'E.-\LTH OF PENNSYLVANIA TlUNSFER INHERITANCE TA:X: ~~SIDENT DECEDENT SCHEDULE "C" TRANS FEllS (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) ~n.....,o<----- (3) If the answer to (1) or (2) above is in. the affirmative state: (a) Age of decedent at time of transfer ------ (b) State of decedent's health at time of making the transfer. (Note 1). (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) 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) 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 tht• property transferred? (Answer yes or no) no (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no)_~n~o~--- (6) If the answer to (5) (b) above is in the affirmative, state whether th~ 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) -~n~a~--- (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no)_~n~o~--- (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) _____ __ NOTE 1! The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description or' 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. ~ubmit 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 Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) 0 r •• t."cr:,'' R(:C-38 \ CCMMONWEt\LTH OF PENNSYLVANIA THt\.NSFER INHERITANCE TAX RF.SIDENT DECEDENT .. SCHEDULE "E" JOINTLY OWNED PROPERTY HiSTRl;CTIOKS: 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 "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! Unit Address and Relationship of Co-Owners, and Place Value of Record of Instrument, where Real Estate. 1 percentage Estate Share Valuation 100 shs Bethlehem Steel Corp. @ 24.75 2,475.00 DEPARTMENT VALUATION CAUTION:..Do not Write In This Space. Value of Entire Property Value of, Decedent's .. Interest 200 shs Sun Oil Co., $2.25 Cum. Conv. Pfd. @ 44.5625 8,912.50 4oo shs Textron Inc., Com. @ 31.8125 12,725.00 United States Savings Bonds Series E Issued as follows: 2-25.00 Apr:., 1943@ 47.04 50.00 Sept. 1943 ~ 50.00 Feb., 1944 50.00 July, 1944 94.08 94.92 93.26 91.64 (The above securities registered W. Wallace Kelso and Mrs. Prudence M. Kelso, wife) ' ' Insert this total opposite "Jointly Owned Property", Schedule ·"E" ' in the "As Reported" column on the last page of this return. 0 ........ ·•~ ,4''' ~.· ~:. ' r.• (12-63) h RCC-37 ' .. COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ' BENEFICIARIES AND ADDRESSES State full names and addresses of all who ' ave an interest, vested, contingent or other- wise, in estate) Pr_11dence M Kelso R D. :/1 1 ' ' - McDonald -Pa. -1'50'57 Pit.t.~h11r.o-h NR.t.ionR.l 'RR.nk rrru~t.AA TTnnAl'" Au~AAmAnt. ..... dated 2/1/'56 as amended 6/12/62 of w. Wallace Kelso uer Paragrauh Third of' Will rrru~t f'or PrudencE M Kelso wife \ • .. SCHEDULE "D" ' BENEFICIARIES RELATIONSHIP (If step-children or SURVIVED DATE INTEREST OF . illegitimate . children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth this fact.) OR NO BIRTH wife ves I.e&tatee and Bene- fi·ciarv Under Trust .. .. , . ·. ' 0 Deponent further says that all the above-named beneficiaries are living at this time except below: ' NAME DATE OF DEATH RESIDENCE ' !;'" ;."~ Will Administration ~ No. /P()'/ Year 7/ ...... . IS THE ~lATTER OF THE APPRAISEMENT OF THE ESTATE OF w. Wallace Kelso, a/k/a .Will.i.am ... Wa.l.l.<;3..G.~ ... !(~J.::>c:> ........ . Deceased Late of .... R. •. D •... # .. 3 ... Mc.Do.nald.. ............. . ..... . County of Washington. ......................... . .. . Commonwealth of Pennsylvania REPORT AND.:APPRAISAL ~~ :;c :;_; .. rn ;:.-J (.() <,) c: -(J) v>. Ul ..:..:.... ~ .··· ~~ ~~; ~-~ '-._) ,.-... :-::: :·,:~ -.- C) .. (-_:, '"'"1:.:. r-- u r·· ;..-(/J .__..:- ~--""': :-:-:t.: :;:::o • • 't ; ~ • --o•' t ~ . .:.'.J: ~~ -· J.· ..... J~ ·(Executor-Administrator inust complete "As Reported" column #1.) C') . ~ '"0 :::0 ... ~ ... (I) (I) 0 .. 0 "" ~ "" ~ i-'·~0-::::s ...... ::l '"0 ~ :c+~ e:...o ~ i-'"' '0 "" ~ '"0 (I) 0"' "' 0 ... ~ 0 '0 ~ tTl ~ ~ ~ t:S ~ "" :(1) it p, '0 g 't:j :ro ~ :c+ ~ (I) c: ~ .-...: ~ 'CI.l : : : > :o : : : :::0 :::;f 1;; ~ . ~ -< ,. (") () () : = ?"' ?"' ?" =~c) ~ > ~._; :: : ~~-(,f)-EI')~-£1) i-' . : l ........... 0 : :COr-~ 0 : ··!-() f-1 ... : ..... ~-~: :ro·.IJl.g- 0\' :0\oo-J=" : :..j::" :o :4. • : • :. ... se ~: ~ :o-0\ : ;0\ :o ......... -• -£1) -(I) -£1) --£1) -> ;r. t:l ~-. r. 1-V ............ . 3 "' ·;· ~ ~ r. \. c.. ~ ~~ .. t• .. RCC-81 (6-71) Dear COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT PITTSBURGH NATIONAL BANK (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division In Re: Estate of __ _,WILLIAM=-==-=--W=ALLA==C~E~KEL=:!.:::SO~a:::!/..!.k=:.L/=a ______ _ __ W_A_S_H_IN_G_T_ON ___ County _ File No. __ 6_!3_-_71_-_1_0_09 ___ _ Sir: ORIGINAL You are hereby not i f i ed that t,h e ---:-;:;:--:;:;-;;:-:-:-:::-:-::7:"":::-:-::=--=-==-==---r.:-r--- a ppra i sement in the estate of ________ WI __ LLIAM _ _:__,'Wr.TTALLA~,...,..,;C,.,.EO'l'T17'IKEL~ ........ so.:...._a:...!/_k::!,/_a __ _ WASHINGTON has been filed in the office of the Register of Wills of ___ _,___ ________ _ County on JUNE 20J> , 19_1_2, Said appraisement reflects the following valuations: Rea I Estate -----:11~,.::...5...,..00____:._,.0=-0.---_____ _ Persona I P roperty_ ........ 8=.,9!:..,i,~2=-=6::::!4~·.!...76=-· _____ _ Transfers ____________ _;__ __ ~~it:tll Y_o_w_n_ed ___ -_-_-_,.,lo:o:.:7:6=4=· -=-7=-6============ -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 ch9rged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. -· Date __ ,_·~~-_2_0_,_1_9_7_2 ___ _ DATE OF DEATH: September 25, 1971 Note: This is not a bill. ---------------------------------------------------------------------~ RCC-39 (5-66) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY ·Estate of KELSO, WILLIAM WALLACE a/k/a DATE OF DEATH 9-25-71 FILE NO. 6.:3-71 -1009 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ____ .:..:.W.::.:A:=S::.:H=IN=G=T-=O::.:N~----------- Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Dated: JUNE 20,~1972 --------~~~-----------~v~~~ INHERIT kf(i C E T AXAPPRAJSERr REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for WASHINGTON County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which 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 (SCHEDU'LE F) CLEAR VALUE OF ESTATE Valuation of life estates or I \ FOR USE OF REGISTER ONLY Tax on·$-----------------+----2% Tax on $ r-b%1 Tax on$ '-5% 10% 15% VALUE AS REAPPRAISED $--------------4---- 100,7 4.76 100 764.76 100,7644176 ·- COMPUTATION OF TAX $-------------4---- $--------------~~- $------~------~---$ ______________ ~--- $--------------~--- Tax on $ -----------------+---- Taxon$-----------------+---- Exemptions========~= Total Estate---------------!---- TOTAL TAX • $--------------~--- (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death $======i== $----~-----+--- .$======== BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from . to --------- AMOUNT OF ESTATE TAX ASSESSED $-----------1-- Estate tax paid $ __________ ___. __ __ BALANCE DUE Add interest at rate of 6% from ----------~0---------- $----------~---- $-----------4---- TOTAL TAX BALANCE $ -----------+---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 Administration ( No .......... . Year ..... : ..... : IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF WILLIAM_WALLACE KELSO a/k/a ·oeceased Late of . . . . . MC.DONALD .. . County of . . WA$11.I.J:\Tc:fTON Commonwealth of Pennsylvania REPORT AND APPRAISAL c.-,,.;; . •' (' . .. : ( c . . i:: . ,, '" r• .. · ~-· ' C.· .. ·_; .... ~") '. , .. !'~y r> ,.. ~-•.. .: f-., ,:· ; ., '· . -· PITTSBURGH NRTIONRL BRNK WASHINGTON OFFICE WASHINGTON, PENNSYLVANIA 15301 Commonwealth of Pennsylvania Inheritance Tax Department Revenue Agent Washington County Court House . Washington, Pennsylvania 15301 Gentlemen: June 27, 1972 Re: W. Wallace Kelso Pittsburgh National Bank, as Executor of the subject Estate, hereby elects to pay on the future interest of the Estate using as the evaluation that as of date of death of W. Wallace Kelso September 25, 1971. JWL/jlm ~:l'a.L_ Joseph W. Linn Assistant Trust Officer ·~ :::J :::0 P· rr, (/) G") c: :x: (/) en (f) ~ -l 17" ~ .. - .; , (Tj ,----! ::.. ' 0 0 4~ ..,.. -q ·~ ";_...._ '--' < 0 ..,.lo.,.J. r ~~ \J r-0 l> (/) . f. --; "'-> c_ r.:::: ~.:. ..... ,....., -...J ~ ;::z C) t..v "'-> -..... i. r--'( • ' l~:t .. t'unn RCC-2 . ~~-·~ ', r DATE ..... ~.~ ..... ?.9.~ ...... ~9?.?. ......................... . DEPARTME1'!T•OF R~VENUE B'{fflEAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 1 7 1 Z 7 . COMMONWEALTH OF 'Pf.!NNSYLV ANIA . RESIDENT INHERITANCE TAX APPRAISEMENT NTY WASHINGTON cou .......................................................................................... .. FILE NO ...... 6.3.=.7.l.·~~lQQ.9 ......................................... . Whereas, ......................... : ..... W+.J,~.~ ... W.ALLA.Gi .. ~S.Q ..... ~/~1.~ .. , .................. late of ..................... Mc.DONALD ............................................................ . in the County. of ........... : ................ WAS.H.lNG.!.QN ..... : ......... : ............ : ................... , ............. :.: ......... Commonwealth of Pennsylvania, having died on the ............................................. : .... ~?.~.~ ............................. :.: day of ..... ,_. ..... ~~~~~~ .. ::: ........ : .. : ... , .............. 19.:~ ... seized and possessed of an estate subj:.:::r~~~~=~~;;~~~::lt~. •:::::::::;~ly 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 ori any such future Interest . .. Appraisement .... Unit Description of Aiset Made for Inheritance Values Tax Purposes REAL ESTA'IE $ SEE SCBElDULE "E" of APPR.A T ~MF.l\1'"' 1 1 !;;()() 00 " PERSONAL SFK,i)CHEDUIE ''B'!' of APPR.ATSF:MF.N"'. 89.26L 76 ' ---... ... ·-. TOTAL 100~764 76 ' ( ... , ..... : /.,j ., '0 I f ' ' - ~ I i I .. ,< •• 't , . r 1.~ '. 0. .. . . '. '-I . ~') ' .. ·' .. r.rm:!;.!::fhb~: ::rh~w~~c~~~~n:;U~: ~:; .~·~ .. b~~~5;~~ . .................... ~~ ............... ~~ ~~~·~troet) (/ · ..................................................... ::<:::#........................................... . .............................. , Penna. · {/ (Post O!llee) • • ' ' ' ~ ,.. • . , ' : :._ ..... I'_,: •• •• 'It' ',.,• / :, -· ,. .... '~ . •. ; .... ... ~-. - ............. W.A$.HI..NG.TI?.N. ....................................... . County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of WILLIAM WALLACE KELSO a/k/a ··········:················ ···························:·····:··················:···:··········································· Deceased. Late of MCDONALD Date of Deatlz,~.J?.~ .... ?5_, ___ .l..9.1l .............. : ......... · Ap,;aisemei!t Docket, Vol., ... }~": ..... ~ Page, ... ~?-~5. ............................ No ..... 9.3.~7l.~l.QQ9 ........ . Filed i1l Register's Office, -~-~ .... ?.9..L .......... .J9l?. ..... . Amount of tax due, $: ................................... ; ................................ - DEPARTMENT OF REVENUE Received,' Exa.mined and Approved, Wrote abo.ut 'App.ra.isement, Appell/ f".om Appraisement, Entered and charged, ().-Q; -·~ ..-: . . ~ o: '(• -..-: ~ ,. ,. ~ /;:) ,::., t~ ... .. ....... >-: .I .. ·.,.; ~ -:. .. " c. .::;; ~ 1: r· I fA !" i ':: '--. .. r. " ,.., !-· .·-1 ,:) !:-: ·- ',;.:j '""": .·i .; .! ! I ' j· !. I 1- iht -·. ~ ::,J.. c... r._. . .. • t . ~.; ·,;: ~ ..-c· .. ~ . ~ j: ', I ... ;. ·~.,.·:-.. ,· '· . • , I . , ~ : i~ .. ,, . ' !.~ •: i.::: . ... ,. ~" ;:.· !.;<;· ;.. . ...... --I ·I ·" ~;. ... ~' -·· ,, •' - ~ ~.::..;.;.~~"''"'.· '\ _.,.. : ~ ("" ,· ... , I , . '; \ . :.;· .. :.; ~ -4 ••• RCC•49 (~64).', ,l ·;i . , . ·~&·'~-:...__ ... .. ~ . .,, . COMMoNWEALTH OF PENNSY{:VANIA ~_.. DEPARTMEI'!T OF REVENUE BUREAU OF q>UNTY COLLECTIONS INHERITANCE .TAX DIVISION PENNSYLVANIA ESTATE TAX DETERMINATION t ~ T 1:.1Vld... :t.~L t.rv. ---~ ~ r F''-. Do te_~0~C~i'-----'f....;s:::2';:a,. · .. --19 ] 2.. ,, . .-:;,}:;,;/Date ~f Deoth ___ _;q,__. ·_· _') .. .;_;~_""'·_1=---l _____ _ ··.:-:~~.~.l( '' '· County Bureau Fi I e No. _ _,/:,""' . ...,.3._#_"'_,_/_._f._. __._I _,0:....;0:...9+------- l. Taxable estate per l!:J.:..._~.:.,!_ate Tax Return, Form #706 r~•d .. iO/~t/'li . 2. Taxable estate per final chonge.in Federa:l Return ·dated 'f l. 1 ~~ t ' ~ 3. Amount of credit for·Stote death taxes. As shown on ~n form or.fi.IJ.P) change notice ($ "Yit'A~ r... · ) $ ~'h ~ e,t...c; ... /(C.. ji(r ~t1 f '.J (fj i-· fad,. As verified by computation ''2'.1 ()VIc:... 4. Penna. Inheritance tax due and/or paid 5. Normal Inheritance taxes paid to other States 6. Total Inheritance tax credits ( 4 + 5) . 7. Toto'l liability for Penna. Estate Tax (3 -6) 8. -Less: Previous payments on o/c of Penna. Estate Tax Dote of payment Amount of Tax paid Amount of Interest paid $ _____ _ $-~---:---- 9. Balance of Penna. Estate Tax due (7 -8) 10. lnt~rest due from ____ to _____ @6% per annum 11. Balance of Penna. Estate Tax and interest due as of -----------------.;, .. $=========~=:·=)'=·=~·=~=··=== Revi .. ewed and approved by -----------------------------------------·--------·---.. ·-- (Nome} (Title) -elc.. .:r (;J (> f 1.. C,. R" l.S r d "' F"S 6l u i rl f_ · " ~· r~.) r L. 1.., ( I) l .. vt 1-:J v t / -yl'\ ( D~lr•4-L J Pr.A J;) 0 ~-,., / ,. / RCC-81 (6-73) .-·' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING or APPRAISEMENT Pittsburgh National Bank IN YOUR REPLY PLEASE REFER TO 38-212-5 Inheritance Tax Division In Re: Estate of __ 1.:.:.'/=i=l=l=i-===a=m=-\.:.:.N=a=l=l=a-=-c-=-e~K=e=l=-s=-o ________ _ Washington County-File No. 63-71-1009 You are hereby notified that the----.!S"-'U~P~P~l~e:!!m~e~n~t~a=-:1=------------ appraisement in the estate of WXXX~.]\*iX lr{j 11 i am \Vall ace Kelso has been filed in the 'office of the Register of Wi lis of Washington County on August 12 , 19 76 , Said appraisement reflects the following va I uations: Real Estate _____________ _ Persona I Property ____ _:9:.::;!4~5~.!..!:5!.!0~---- Transfers _______________ _ J oi ntl y Owned -------=-..,....,--,--,----- Total ---------=9=-4:..:5:..:•-=5-=0----'-- 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 this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, ~2 P. S. 2485-1001, P. L. 373. . / :., j Date August 12, 1976 Signed :)2/"~ t::{ .. Ld~ Title_ Chief Appraiser II ~)k-<- Date~ Death: September 25, 1971 Note: This is not a bill. 'COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX' RESIDENT OECED~NT Estate of Kelso' (Last Name) vlilliam (First Name) :;· ivallace (Initial) Supplemental SUMMARY DATE OF DEATH 9-25-71 REPORT OF INHERITANCE TAX APPRAISER FILE NO. 63-71-1009 I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of i.Yashington 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". I I ~.&~-~-¥L INHERI_TANCE TAX APPRAISER~,..-c. Dated: August 12, 1976 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 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) $ $ $ _______ +-_ 50 Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities................... $--------+-- ·: EST ATE TAX ASSESSMENTS $ _____ _L ___ 945 .. 945 50 None 945 50 FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on·$---------!-- Taxon $--------------1--- Taxon $---------~--- Taxon$ _________ ~---- . Tax on $------------1--- Exemptions========l== Total Estate ________ -1---- TOTAL TAX 2% . $ 6% $ 5% $ 10% $ 15% $ • $ Less tax previously paid $=======f=== BALANCE $-----+--- Less 5% of tax if paid within 3 months after death $========= Add interest at rate of 6% from -----to --------- AMOUNT OF ESTATE TAX ASSESSED $-----+--- Estate tax paid $-------'-- BALANCE DUE Add interest at rate of 6% from -----~·0------ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $ _____ ___!. __ $-----~--- TOTAL TAX BALANCE $ -----------+---- PAID $ --------'--- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, ,.me •hould be noted below, wHh •ho" explanat;on. J Will Administration ( No ..................... Year ........... . IN THE MATTER OF THE APPR,AISEMENT OF THE ESTATE OF WILLIAM \vALLACE KELSO Deceased Late of . . . . . McDONALD County of . WASHINGTON ············ ........ . ····· ······· ..... . Commonwealth of Pennsylvania REPORT AND APPRAISAL •, 1, '' ~~ {'r / :,: •" R C C-2 (2-64) DEP.ARTMENT"OF REVENUE BURE.AUJ OF COUNTY COLLECTIONS COMMONWEALTll OF PENNSYLVANIA DATE August 12, 1976 -RESIDENT INHERITANCE TAX couNTY Washington # HARRISBURG, PENNA, 17127 APPRAISEMENT FILE NO. _6_3_-_7_1_-_1_0_0_9 __ _ Whereas, \'lilliam W'allace Kelso late of __ l-_i_cD_o_n_a_l_d ______ _ in the County of W'ashington Commonwealth of Pennsylvania, having died on the 25 th day of September 19 71, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Harold A • Smith 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 inheritan~e taxes at the lawful collateral rate on any such future interest. Appraisement Unit Description of Auet Values Made for Inheritance Supplemental A.I>J~rais ement Tax Purpo10s $ PERSONALTY: Household Goods -Picked up from 706 945 80 : Total 945 80 ; .. ~ i :- ! I : ·"' ' . ' ; . ' Having been duly sworn a49Jn~aw, I do hereby~: that t~bove appraisement is made in con- formity with law on this , ~ day of :Z, / /~~ / /.? 1g~ /1 ~.6 ....... ~ h ()~~ / ..J. ' ., WASHINGTON Coun!y RESIDENT INHERITANCE TAX APPRAISEMENT Estate of l1liLLIAM WALLACE KELSO Deceased. Late of McDONALD ' , D,atc of Death, S.epetember 25, 1971 Appraisement Docket Vol., 38-212-5 Page, KX:UX No. 63-71-1009 Filed in Registers Office, Aug • 12 19 76 Amount of (ax dt~e, $---------- DEPARTMENT OF REVENUE Received, Examined and Approved, --------- Wrote abo.ut Appraisement, Appeal f1'om Appraisement, -------- Entered and charged,----------- •' ~~ ., ..,. , . cr.{ :....--,, / --• . .. ., Form RC C-10 80841-0 DEDUCTIONS ALLOWED IN J OFFICE OF THE .. RE~ISTER OF WILLS .J ,, STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF ........... . II 50'Zf3 $ ............. ]. ................................ .. COUNTY g-~J-J-7~ ................... : .. ~ ....................... . oF WashiRgtgg, DATE APPROVED ....... . AND AGENT OF THE COMMONW&ALTH ESTATE OF William Wallace Kelso LATE oF Washington County DATE OF FILING APPRAISEMENT _.:;.6-......;::2..;;.0..:...f....;,.7..;;;2;,.._ _____ DATS: OP DEATH __:::9_-,.:2:..::5:_-,..:7..,::1;..._ __________ _ DATE NO. OF NAME OF PAYEE REMARKS AMOUNT 1971 Oct. Nov. 1971 Nov. 1971 Nov. 1971 Nov. VOUCHS:II ... ·~ - Pittsburgh National Bank· Telephone calls to McDonald, Pa. 2/28/72 and 2/29/72 1 56/ 7 Russell Marino, Register Grant of letters testamentary and 5 short certificates 20 00/ 11 Washington County Reports Advertising letters testamentary 14 00 I 20 Russell Marino, Register 4 short certificates 4 00/ 26 Russell Marino, Register c er tif ied copy of.Will 9;~so...- 27 Pennsylvania Department of Certificate of title and transfet t· Transportation of plates 4 00 28 Guy A. Rogers Securing affidavits of witnesses to Will 15 00" 2 The Record Outlook Advertising letters test·amentary 8 sov ; I 3 Frank R. Nation Funeral Horne Ambulance service 30 OOV. 3 Columbia Gas of Penna., Inc. Service 27 00 3 Bell of Pennsylvania Service 16 08./ 3 John O'Hare, Jr., Tax Collector 1971 School tax on house and lot Cecil Townshin. Penna. 192 20/ 3 John O'Hare, Jr., Tax Collector 1971 School tax on lot, Cecil - Township, Penna. 5 .89 ./ 4 West Penn Power Co. Service 9 84 .... 18 Postage and insurance re sale of 1,604 shs. Pitts~urgh Na~~~~alr.on 2 13 v COMMONWE~LTH O.F P~NNSYLVANIA }sa· couNTY oF . Alle~Q,eny: · Pittsburgh National Bank 1, Joseph W .inn, Assistant Trust Officer,/ £REBY CERTIFY, THAT. TO THE BE8T OF illY kNOWLEDGE AND BELIEF, THE FOREGOING IS 'A J\lSJ' ..,AtfD TR\l@: fi,f~TEMENT OP DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF __ w.:..;_;,~;_,..l.;;,...l..;.....;J...:.a:.;.ffi~.....:.Wa;_,..l.;;,...l..;.a.:.;_;;C...;e:..._:;:.:K:.:e_:l:.S.:...:.O...,----DECEA8ED, AS DEDUCTIONS f'OR INHERITANCE TAX PURPOSES. • ~ C1 ~ /1/// _ ), ~ (L.5.l SWORN AND, SU SCRIBED BEFORE ME THIS /t:r;t7LL DAY 01' -=::::: eZl GEORGIA POURN AS, Notary Public Pittsburgh, A . heny Co., Pa. My Commission Expires March 15, 1975 ~ • ·<Fo'rm 'RC'C·lO •· dFFIC'E OF THE ,· 'EGISTER OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF ............ $ ................................................... .. OF •' COUNTY AND AGENT OF THE COMMONWEALTH 1971 Nov. Nov. 1972 Feb. May June July Nov. 1973 Apr. ESTATt!: OF--------------L.ATE OF _____ ___: ______________ _ DATE OF FILING APPRAISEMENT ----------DATS: OF DE.II.TH ---------------- DATI!: NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHE" 25 ~illiam D. Rogers Funeral Home !Funeral expenses 1.406 llO ...... 24 Bernard Berman, M. D. Medical care 38 0 ,_,/ 30 Pittsburgh National Bank Appraisal fee re property situate Route 980 Cecil Twn tJ~ C!h.f n~t-n .. County, Penna. 50 oov' 28 !Pennsylvania Department of Revenue 1971 Pennsylvania Fiduciarv Income Tax on principal income 39 30v 25 !Russell Marino, Register of Wills !Filing inventory and RCC 25 oov' 23 Malcolm L. Morgan, County TreasurEir 1972 Washington County taxes r-r ~""\ '-.-/ 23 ~alcolm L. Morgan, County Treasurelr 1972 Washington County taxes 2 storv frame house and CJ~r~lliP irregular lot rs; ~ --6 ~ubert s. Cost ~ppraisal of household effects 25 oov Insurance Premium on homeowner's policy_ 3/3/72 to 3/3/7'!; -paid 3/28/72 139.00 Addi tiona! premium on homeowner's policy for increasing fire and liability insurance from ll/8/71 to 3/3/72 .•... _ .. 6.00 6:'4; [~/ . .. -22 ~ussell Marino, Register of Wills Filing account 25 10 ~alcolm L. Morgan, County Treasure Washington County real Propertvttax 1.71 COUNTY OF Allegheny sa: Pittsburgh National Bank COMMONWEALTH OF PENNSYLVANIA J Joseph w. L1nn, Ass1stan Trust Officer,/ I, ---=-------~--------------~::._----HEREBY CERTIFY. THAT. TO THE BEeT OF MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A J.uf'S.. ~ND T~E &iATEMENT Oi DEBTS, FUNERAL. EXPENSES AND EXPENSES OF ADMINISTRATION suBMITTED To THE ESTATE oF W1 1am . al ace Ke so Ecueao. As DEDucrloNa FOR INHERITANCE TAX PURPOSES. ----------------------(L. 6.) SWORN AND SUBSCRIBED BEFORE ME THIS -----·DAY Of' ------------------18 __ __ -2- ""'· off' • l I> ... •< F~rm 'RC~C ·10 DEDUCTIONS ALLOWED IN dFFI~E OF THE ,\U!GISTER OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF . . . . . . . . . . . . $ ............................................... , .... . OF •' COUNTY DATE AND AGENT OF THE COMMONW5ALTH ·~ ESTAT~ OF------------------------------LATE OF------------------------------------~----- DATE OF· FILING APPRAISEMENT .. --------------------DATS OF DEATH -------------------------;___ ____ _ DATI!: NO. OF NAME OF PAYEE REMARKS AMOUNT 1973 Apr. Mav VOUCH"III L,_ C:O"/ .J.: ---.~ 0.09 r1 ' . 10 ~alcolm L. Morgan, County TreasurEr Washington ~ounty real propert) tax 55.80 !Less 5% discount 2.79 {'53 '-- 7 Joseoh c. Ralston ~ttornev's fee 4 '500 7 Pittsburgh National Bank Executor's compensation 4 825 11.547 ~ ,/L_ /1 .:<~~ : li.~CJ"i tl /X. ,. ~ a:::z/2 ,;z ~ ~A~-. ~ qo/ b!r-7/~~~ I/~ ~-~ ~,....., ... -~ 7 ol..ILI ' T~ hr~-Ji /15o7 COMMONWEALTH OF PENNSYLVANIA COUNTY OF All~gheny . }se· ,,Joseph W. Linn, Assistant Trust Officer, Na tiona! Bank Pittsburgh I HEREBY cERTIFY. THAT. To THE BEtiT oF MY I<NOWLI!:DGE AND BELIEF,. THI!: FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF William J.lallace KelSO INHERITANCE TAX PURPOSES. DECEASED. AS DEDUCTIONS FOR ---------------------..,..----<L .. &. ) SWORN AND SUBSCRIBED I!IEFORE ME THIS -----IDAY Of' _____ _,.... _______________ 18 -- -3- ?z'y ./ ----....__ Olt--v I oo ..... 00 76 ~ ~"(? 5t" ,'7.j 33 7:? RCC ~-9 (8·71) CC<!~~O~~EAL TH OF PENNSYLVANIA . EP'ARTMENT OF REVENUE BV .. EAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION HARRISBURG, 17127 b ·.' PENNSYLVANIA ESTATE TAX DETERMINATION 3 Rri rr.-: "7 /) 1. -1 r:: ~· L Date --"'-0~-.r_,· r-~--____.~_._! • .z..) __ 19 1 {;. Estate of: I}J I if U! ~"'' jJJC.l-.l ~ t c: if'(' L .. '\ t) Date of Death 9' ;!;. .S · -II County -t.A.J D ~ !-l I 1-\ ~ r/1\... 1"' 0 ~\"i 11). <.,_•· ~-•• t". ~· .... , Bureau File No. (;:3 .11. J()!.)q l. Taxable estate perU. S. Estate Tax Return, Form #706 ~ ... .......... ·-- 2. Taxable estate per final change in Federal Return dated - 3. Amount of credit for State death taxes. As shown on return form or final change notice ($_~l/!r;~.'-+i{!,.,.,:""'l,!cilb. ... .------As verified by computation '4. Penna. Inheritance Tax due and/or paid 5. Normal Inheritance taxes paid to other States 6. Total Inheritance tax credits (4 + 5) 7. Total liability for Penna. Estate Tax (3-6) 8. Less: Previous payments on a/ c of Penna. Estate Tax Date of payment Amount of Tax paid Amount of Interest paid $------~-$ ______ _ 9. Balance of Penna. Estate Tax due (7-8) 10. Interest due from _____ to _____ @ 6% per annum 11. Balance of Penna. Estate Tax and interest due as of --'-----------$==,£:!4#"1:;:::'·' ~· === Prepare~ by _ (NAME) (TITLE) Reviewed and approved by ______________________________________ _ (NAME) (TITLE) !DATE) I•' TENTATIVE STATEMENT j PENNSYLVANIA TRANSFER INHERITANCE TAX . Date ..... /tzz~/.ft./f.Zb. To .................. ~·····-~--~·································· . . / ~~T_~T_!:/f~ ...•. :JL.f.~ ....... ~~~H~~-·-··· •.................. c. ...... ~ ... /..!..././. ....... . ~;~:aised ..... h.c. .. :;./.f...Z/. .................. ;:.:..dfl=2../.¢. .. =£. ...... :. St e~ ........ i ... ~ .. -::7,/..-:..././J.. .. a.f Real Estate ...... .L.fr .. :§X!.0..;:.9...9............ · · : Personal Property ....... f..<J, ... ~f£.':1: ... 7.-k ........... . . ~~-9~-0° Joint Accounts ..................................................... . ................................ ~ ..................... " .................................................................................................... /.Q .. ~ .... :7.1.9...: .. ,l,; .. ?e ........ . Less Exemptions ~~:i~:t~:~io~dExpenses ......................................................................................................................................................................... ./ .. ~ ... ~.~.! .. f!. ....... . TAXABLE AMOUNT ............ ?.P,. .. ?.f!.~ .. : . .i.Y.......... , TAX on .......................................... @ .......... ~ ......... o/o ................................................... .. TAX on ... ?..P.1 .. ~(;i.:.'fJ. ..... @ ....... f$.. ....... % ... :G.~Ltl'!t£:sec.C ............................................................... ~ .................... 5...:i.lr:l...:./9.. ............ . Amount Previously Paid ............ sf:..Q.?!..O.r.O.a ....... : ....... . / TAX BALANCE ................ :!:!.!.il..:.l.£ .............. . ·, • _/ . A Interest from ....... 6...::..9.. ... : ... 7~ .......................................... to ....... ~-. ........................................................ . .......... fo. ... % on ........ ~!.t:X. ..... !..£......................................... . /OR'. I / 1 . . ..~ .......................... 7. ................. . BALANCE DUE COMMONWEALTH ..... ~dt.?.! ... ~·.f. ............ . A· ' !·" DISCOUNT (So/o) IF PAID WITHIN THREE MONTHS ~ ~~V'..-?9'. FROM DATE OF DEATH. PAYABLE TO: REGISTER OF WILLS WASHINGTON COUNTY COURT HOUSE WASHINGTON, PENNSYLVANIA ~r /t; /f7C d.~ ····················~~o~~i~~·····.~iiif·;i~~!~f~~ti~···~~~~~r , PITTSBURGH NRTIONRL BRNK PITTSBURGH, PENNSYLVANIA 15230 TRUST DEPARTMENT ·Mr~· Ha'rvey' .. Stuart. · . ~egister' & :Clerk. of. Orphans I . Court .. Washington: .. county: .· Washington·;· PA · 15301'. · In .. re: . . ESTATE· OF: WitLIAM ·. W •. : KELSO . . Dete:·of··.Death: ·: , September· 9 ,".1971· · .Dear ·Mr: .Stuart:·. We. enclose our. voucher. in .the amount of $4],2·.15· in. payment of· Pennsylvania ·T-rans fer: Inhed tance: Tax. and: our voucher·. in . the .. amount :of $lQ8'.:i4 interest due from' June 9;. :1;972>thru:.october·. 23','. :),976:. . These payments~· are in .. accordance: with· .. your Inheritance: Tax .statement dated.October. 8; 1976:. ·Please·. ackilowie_d.ge .. receipt of.·. the . above":-:inentioned .. items ·.by· · signi_ng·.the' emclos'ed:.· carbon'. copy of .. this .letter·. and·.retlirning t' it to·. U$ for ·:ou:i:.' fil~s. · · · . Very · trhly-. yours, · HAU:dlr· Enclosirres: · cc:: James._M." ·Bach:· Inheritance Tax Division ti:t~bl-~ Harry .A: plrich: · Tax .OffiCer: . ,/ RC C·72 (6•67) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT j APPLICATION TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: DATE0ctober 21 1971 Application is hereby made for consent to the transfer of the following securities of a Pennsylvania Corporation or a National Banking Association located in Pennsylvania: (a) 1604 Shares (b) Pittsburgh National Corporation (c)___!;tC:!!!!om!!!lm~ornnL-_____ _ (NOTE: In describing securities enter in (a), ab 01e, either the number of shares of stock or the face amount of registered bonds, in (b), the name of the issuing company and in (c) the class of stock or the stated interest ·rate and maturity date of registered bonds.) ISSUED ON {See Over) , and having a TOTAL MARKET VAILUE OF $ $!5,438. 2$ · (Date} W. Wallace Kelso a/k/a as of the date of .death of the decedent, William vlallace Kelso , on September 25, 1971 (Name of Decedent} (Date of death) who was late of R. D.# 3 ; f.1cDonald, Washington, Pennsylvania (Street and Number) (Post Office) (County} (State} The securities are registered as follows:~W~·~W~a~l~l~a~c~e~K~e~l~s~o~~~~~~~~~~~~~~~~~~ (Name or names in whi·ch certificates are registered} ADMINISTRATOR) Pittsburgh National Bank, 6 South Main Street, Washineton, Pennsylvania EXECUTOR ) (Name} (Address> NAME OF APPLICANT Pittsburgh National Bank 6 South Main Street COUNTY FILE NUMBER 6 3-7l-l009 ADDRESS OF APPLICANT Washington, Pennsylvania BUREAU FILE NUMBER_s_a_m_e~~-SIGNATURE OF APPLICANT~~~~~~~~~~~:tc NOTICE: IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION, IT WILL NO CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. COMMONWEALTH OF PENNSYLVANIA-DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES DATE October 21 197m I hereby consent to the transfer of the above securities now registered in the name of the aforesaid Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which the property of said Decedent is made subject pursuant to the provisions of the Act of June 20, ~919, P.L. .521, as amended and the Act of June 15, 1961, P.L. 373, as amended. This is also in accordance wi!h the provisions of the Act of April 9, 1929, P.L. 343. This Consent to Transfer the herein described property operates only in reference to the estate of the above-named Decedent •. Register of Wills Washington (Title} (County) Certi_ficate No. No. Shares Issue Date r ., r r, :. C01.366 20 September 24. 1959 001369 l September 24, 1959 C053.3 80 October 15, 1959 0028.518 1 August . 1, 1960 Cl2306 100 August 1, 1960 ' .·02.3367 ·100 May 31, 1962 028177 100 December 26, 196.3 0.37870 100 April 14, 1966 0.37871 100 April 14, 1966 0.37872 100 AprU 14, 1966 C)7673 100 AprU 14, 1966 PU77.3 802 June'14, 1971 ,~~ f_f .... ) .f: ' • r :' '1 r ' ("I '. r· ;· •. ESTATE OF -_____ w-w. _W_a_l_la_c_e_K_e_ls_o ___________ ____ ADJUSTMENTS -FILE NO. 63-71-1009 DEBTS & DEDUCTIONS FORM ...;. AMOUNT CLAIMED LESS ITEMS DISALLOWED: . BALANCE ADDITIONAL DEDUCTIONS~ ACCOUNT·& AUDIT TOTAL ALLO\'/ABLE DEDUCTIONS $. ____ _ $ ______ _ $ ______ _ $ _____ _ $ _______ _ $ _____ _ $. _____ _ Date Approved RUSSELL MARINO, REGISTER OF WILLS .. ....... . t· '· By: _________________________ _ ;,.• $ ___ _ $ ___ _ $ ___ _ $ ___ __ $_.,.__ __ ·J• f f . . 1: ' ...... . :,_ .. "ESTATE OF ------,.l(,l:W:..a.a-W~.aa.l~law.s:~~._.K~e~u~~~------------ ADJUSTMENTS -FILE NO. 63-71-1009 DEBTS & DEDUCTIONS FORM -AMOUNT CLAIMED LESS ITEMS DISALLOWED: BALANCE ADDITIONAL DEDUCTIONS -ACCOUNT & AUDIT $ _____ _ $ _____ _ $ _____ _ •. _ .... :.::~·~:.:-. · ••• ·:.··-: •. : ... ~--.. .' -· .. : .. ;·:·;: •... ·.·--.::.::·.: __ :::..· .. ;:-.:· .. ·..:::-:~.·. ::···:~ • .. ': ..• -;_--~:~ ·.Q·.· ~-... ·--., .··. ···.··. .._ .... $ _____ _ $ ------$ _____ _ $-~---- TOTAL ALLOWABLE DEDUCTIONS Date Approved RUSSELL MARINO, REGISTER OF WILLS By: ___________________ _ ~-.. : t: .. $" ___ .......... $ ____ _ "$ ---- $ ___ _ $ ___ __ . '. I IN THE ORPHANS' COURT OF WASHINGTON COUNTY, PENNA. 9' 1971 In the matter of :the Audit of Account filed in the E;state of KELSO, WILLIAM WALLACE a/k/a KELSO, W. WALLACE, ) Date of death . s~ p fern be r ~No. 6 3-71-1009 ______ Term, 19 __ • A.A. ) Docket ---=3=-8:::___ 212-5 Deceased TO THE AUDITING JUDGE: Enter my •appearance for the Commonwea~th of PennsylVJania, claiming transfer inheribance tax in IJhe above estate, as follows: DR. To appraised V~alue of ,Estate: ReaLty ________ . ____________ .. ------------------------------------------------------------------------------· $ ___ 1_1-4-, _5_0_0_._0_0 ________ _ i ' Personalty ____________ .. ________ .. _:--------------------------------------------------------·--·-··· $ ___ 8_9_,:__2_6_4_. _7_6 ______ _ Additioll!al Assets per Account, Subject 'to Tax·-------------------------------------------------------------------------------------··$ ______________ _ Addrtiona:l Assets per Audit, Subject to '11ax __ H.~-~-~~ ~--~--!_9. ____ ~-~-.<_>-~--~---.P.-~_!' ____ ? __ Q§ _____ $ _____ 9_4_5_._5_0 _______ _ GROSS VALUE---------------------------------------------------------------------··---------·--· $ __ 1_0_1__.!, __ 7_1_0_:•_2_:6 ______ _ CR. Debts :and Expenses per Account; see Note ' $ 11,293.50 Audit Costs ) $ 99.00 Personal Property Tax $ 114~58 \ Notary $ .75 j ', Add~tioll!al Debts and Expenses per Audit $ $ $ 214.33 $ __ _ TOTAL DEDUCTIONS, $ 11,507.83 ~---------~------- NOTE: The following credits claimed in the Account are held not deductible a:s against the tax: CALCULATION TAX PAID ON ACCOUNT 12 -10 .,:f7 L $ 4 , 7 5 0 • 0 0 Discount $ 250.00 $ ______ _ $ ________ _ $ ___ _,_ ___ _ Gross Value ·-------------------------1 01 , 7 I"O • 2 6 Less Deductions. ________________ _ Clear Value·---------------- __ ) __ _ able a'l: ---- 11,507.83 -=--------- 90 '202 .43, ~ ) ____ 9_0....!._,_2_0_2 _. 4_3 _____ _ $ 5,412.15 ~ Tax----- able at ) 15% $ _______ _ Total Tax --------------------------------------------------------------------$ 5 , 412 • 15 __ _ Less amount previously pa:id .... -------------------------------------------------------· $ . 5 , 0 0 0 • 0 0 Batance ·------------------------------------------·--------'----------------------------------------------------------$ 412 • 15 6 - 9 - 7 2 t 0 9 - 9 -76 Interest_4_:rTs. __ 3_m6s._-_: _days @ __ 6_% _________ $ 105 .10 . (25 .5%) TOTAL TAX AND INTEREST DUE ________ .. ----------.. -------------$ ____ 517 • 2 5 Harvey Stuart J 0 I~ 0 s: , s: :II 0 )> z rn ~ 0 rn , tzj )> rn ~ r ~ Tl ~ t X Tl 0 0 0 :II Tl ::0 )>. 0 , , 'zJ o-3 rn , CD z rn ~ <n z > In :II < > ::0 .r z < () I > rn z i > II> > ~ ~ ·~ i;=m -~...._.... . ?"""!"""·~------.---:--;--r----~-----·-_.._~-----·----:---.~ ... -. -~~~--~-..,~·-... ----~----. -.-_.-... -~"""::"'"""-~--·-::--40~~----~~~ ... 1 RCC-4 (8-68) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT.OF REVENUE ,, No.B 11907 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX RECEIVED FOUR THOUSAND SEVEN HUNDRED fi'IF'l'Y and 00/100 .... -... ---·----------dolla~s From: PITTSBURGH. NATIONAL 8&'\:IK "" EXCR. Add 6 SOUTH MAIN STREET ress · · · WASHINGTON, PltNNSYLVANlA 15301 63• 71-1009 Dote of D .. File No. _____ _ 9o.o2S~7l Date of Payment Dece111b0J" 101 1971 · Name of Decedent ~-1ILLIAM \VJ\LLACE KEL$0 County_ WASHlNGTON Rem-arks: MJR __, I· q;t' ... .. ~ ... ~ ~ ' . f,_· •.· ; ··~ '!. J ~-.. ';"A.:-::• 0 ~ .... ""~-' ... .it- \ . _, \ voo··~ lP·[b~@flrtrrn ~·s J A l representing Pennsylvania Inheritance or Estate Tax due from the following estate: 2% T ox on $ $ ~.ill 6% Tax on $ On Account ~ ~·-----~ 15o/o Tax on $ $ Ill % Tax oh $ $ ________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT less five percentum ·of tax if paid within three months after date of death Plus interest at the rate of __ %from--------- to--------~---- $ _______ _ $ 5;000.00 $ 250.00 $ _______ _ TOTAL AMOUNT PAID $ 4, 750.00 _..., . ··-6 ~ 0 • "k: NOTE: This Triplicati\'_Rec~ii!,!Jo be retain~d lor audit 68111~12-s ;/ . /,· V ~~ u',( , -. -~-• • ~ • • R . d b f .,tz,y,:u:_tt~~ // '/ tff,"l.Pt(/(.7 .· ~ , .• -" ecetve y ~ ·-· . , · r11 NOTE: In accepting the transfer· inheritance tax on future estates, prior to the death of the life (c ) .....C tenant or tenant for years, cis·evtdenced oy· this receipt, it is understood that the Commonwealth shall ' :--:; • ·'.-: /-_/; not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the f(..i.&zt-1J (.£:.(,.. Y · v -·--IHI life tenant or tenant for years whenever it appears that such additional lax may be legally due --~ " 1 • · • collectible for any reason whatsoever. }, .' _ ___._~_,,:...___._,_, __ ___:_, ____ 3.. ·-'-·---··__{;..--~--J..-'-.;..,.__ ____ ,~ __ n_,_,_, ___ :-_._"'..:.....:..._._._, -·--·-·~--~--~ -~-·-------·-~ r:·:~·-===-==~L=·· ~ ·~T-~ -~~-~~~=~·~·~~~-:.----==--~~~--G~J n' RCG- 4 (G- 741 •• COMMONWEALTH OF PENNSYLVANIA -----... l=i DEPARTMENT OF REVENUE ;1 NO. F 4 7 2 4 3 OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX If'· I'll' I :· ..,, ~· ··-. 1·~: . Five. Hundred Twenty and 29 h 00-----~~'!'"·--------·•-·-------·:.. .............. . =~ RECEIVED . ' -· ' . . . .. ' -. --. ' I+ ... .,· · ·• -., .. '· · · · · · ·: · ·· · dollars [if Pi b· -.. h ,..,.., ·i· ... 1 B nk representing Pennsylvania Inheritance or ~~.~ F ~~~. urg. ~~~. on• a . Estate Tax due from the following estate: ~\!!~ rom: . · l!l: ~.o. Box 340747 P · . , il' !: Address ' ' -" ' ' 2% Tax on $ $ __ "7"" ____ _ ~ Pi~t~tburgh;Pe!1114• 15230 6 1 , 90,202,43 , s:4~2.1S I ~i . ., · -• ' · .. • % ox on . · 1 . il i F'l N 6.;,~'71•1009 . D f D h 9~25a.71 1 1 e o. ate o • eat __ _ ! D. f P October 19-.1916 . I ate o ayment · .,, 15% Tax on $ $ ~=1 o/o Tax on $ $ 1lt ·· ~4: · William w. Kels.o ~ Nome of Decedent · · ' · · · Estate Tax, Act of 'i!~ May 7, 1927 $ ~~ ,I • 1 :· 1 1 c t Washi""-ton .ouny ·· • ..._, l R•ma'k" jill<) 1\' 5.412~_15 l=i Prev. Pd$. S., 000 • PQ ~I Le~s fi~e _percentum of tax if Bal ~Due . ·· 412~15 I TOTAL TAX CREDIT ., • ~---. •• pa1d w1th1n three months after i . r~ ~ • •-~ -~i,: ',.· '·:: .•. ~-~-.~--:: •. dote of death $ j _;"'~ ;I. • ~ ~.' -1. ' ~ ~ "''"~ ~ (;, .'' .. .:.~ l .. ·~'.!;-,, • .;. _,,1 •:-.. '·, PJ.us interest ot.-th~ r<:Mt.of - '•ll /,, ~, ~)-,.~~..... ....~--.. 1" t ·l"' 0 0•:.• I~ , // .'\• ·.('"" · .• ~. ' ~·~-,_,. "~·1!-::.,;-.r;~ · \_% fro'Ctate 108.14 IU.J' · '.' ,~i ~; ~ ........ -..---~ '•\ ~ , to $ ____________ ,~ ; ·! , 11 'l\.,. • ..l':l.i:!b ~. '--..... 'j) t I !; I; f~?!,i# .,..,•·,,~\ 1 •l ~~' ., 520 29 ,Iii! lY 00 ~ [p [L ~ @"!]' [] ' t·" ~ ' ·t ~·k "1 . • . D D ~-. • ~~ :;.;. _l~\S':~E~Aft_;~'·l ~ -. !TOTAL AMOUNT PAID . . • "'!.;' ; ~·.:.-~-~;t;.--I ··' I n ,.41\\ \ """'\it.t•~i~f_\'l .... ...-.. ; .. "-..t • .J NOTE: This Triplicate Receipt to lie re~~-~;:;:1!\ld~-.P~~eP,~es.fi!).:, ,:• 1 •' ;, ... >·.& ..... • f \h ··t.. ..... \ '""""~"< e.:'!...f. ~·Jr... j-f • • '(, •• ~';o_z <'!"•":Y;, t:i'""'· '\:. ,.t Received by ~ 4 .. ,-•• ,. ...... t~ i" , • I NqTE: In accepting the lronsfer {~~herit.\0~~·•t.9~.f>J.'·4~!~r:.e~.estole's; pri5>r to the death of the ,life I tenant or tenont for years, as evidenced·.~Y: ~his~f'IC~!P~·.il"IS '!nd~stood-.t~ot the Commonwealth s~~ not be precluded or prevented from hereo(l~r,c;>ss'essing pdditionol if!~~iitonce lox at the deolh of ihe 1 ' ~.n M .u "L"" 1 u .._ '),6.'V {,;.~ ... .._,....; IHI life tenant or tenant for years whenever it opp,!!or.s t.hot .such·oddltibnol lox may be legally due and • .,...,.,.. "'"~ ·"' nw ' " · collectible for any reason whatsoever. ~.,. ...._ __ ~--·" __...-· 1\. '-"-· . -' ......... ~ ---· .~ --~ r I Date_..L-9_--_~----'------___ 19 SJ 3 -RECEIVED FROM: k' -7 a.~ ~ ~O:.JL . to be recorded in the Recorder's 0 f1ce of Washington County, Washington, Pa. l FROM I I ~~~w~l ~t.hbl.~~ TP ) £9f. 67 ·~ _J-J._ l Type of Instrument .. . . . . . . . . . . 4 J~ 1 Instrument number ....... : . . . . 1/ 'J {, 'J J Recording fee . . . . . . . . . . . . . . . . . . ~ S~ I Misc. Charge .................. . l l 1 Time:......................... 3 ;¥~ /! 1'1 l l Plan Book & Page-------~--- N? 8961 Olga 0. Woodward Recorder of Deeds By {3.-t:J