HomeMy WebLinkAboutOC1971-1123 - ESTATE OF WHERRYPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form j
Estate of....~~!=!~~..~.~..W.~~~Y .
Deceased
No 2J::7.J::.U2J .
Fiduciary ~~~.~~.~~.c:.?~.~~~~.~.~.
Date of Date of
Decedent's death gf.!~~~~~U ~~11 Grant of Letters ~~.~.~.~.~.~~.~.L.~.~.?~.
This is the .f.~~~t.!!!'!~..f.~!'!~~:account filed in this estate
If there have been former accounts filed in this estate,list 'file number or number and term .
None-______----__-_-__.._----.
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse Nons .
List issue,where material:
None
Did decedent marry after execution of will?(indicate)1m No.Any children born after execution of will?(indicate)
)tu No.If answer yes,name them .
Legatees Relationship Interest Fiduciary,if deceased or not sui juris
I'Iartha Lou Bennett
Norma Jean Colemen
IYlarJorie Crow
Elaine Stoll
Paul ~pe
James T.Andrew
Robert lewis.J:.
Jean Shrontz
Duane Andrew
Goldie Swart
Romaine S.Smith
Niece
Niece
Niece
Niece
Nephew
Nephew
Nephew
Niece
Brother
Shter
Sister
Diamond r1ng
Diamond ring &silverware
Dinner ring set
Chine Dishes
$2.000.00
$1,000.00
$500.00
$500.00
1/3d residue -DeceesedaOlive G.Andrews,
£xecutrix,1!3d resid...e
1/3d residue
List,if exceptions to above:
No exceptions
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received'written notice of the filing of the account
and of call of audit?Yes.IU
If any exception give cause:.
File copy of Notice
and date of mailing .
Is estate subject to the filing of a Federal Estate Tax Return?Y.as .:r ;-""'......::._
..~.,~__A l.,.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $<I~~~~.~~h:-.l·~~~~;'.;-;.;.?.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
NA
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 wi II as requi re interpretation by the Court;a reference to all questions re-<
qui ring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
I.
.
:'t.
.j vi ~
Balance for distribution per account,
Iterrlize,aanny additionaJ dl;bi.ts-.Ilotfshown b'i ac.count:1 U 1!.UCOl'tle recoJ.VGG 2fl;Jfl~.t'CCI Mel _.no •'.we .,
No.1 and Well"No.2 (1'blUlpa Gas WeUs).fopre.
oenting rOY41tles for '.1/2 yect'a,
Sele of tbe lame intera.ta to B.W.Ctay t 3,S0
Locust,Ave.,W4sbiagton.Pa ..on 3nn3.
Total additional debits (Add)
Itern.i,~e.taI'\Y additi0'lal cr1edits not shown by account:l'.
AUG ts;onal Ve¥era'Inccmo Tax ovor AtDOUtlt .1~
in Account (p.:ld $28'1.91.aUowed $221.41).,
Additional State luCCll)$Tax over emouut .110W$d in
Account (paid $60.U~.al10vad $52.12:>.
Additl0Q41 Inheittanc.1T.~paid OQ,3/12173.COst.patd oaf liaa "nat Account.Total additional credits (Subtract)
Balance for distribution
42.398.06 .$~..-:-~_":..~.-:.~.':":.-__..
$590.00
..;2°R·OQ
890.00$.
60.S0
8.05tJ:8a
$..·..··144~·58···············_·43 143.48
$~::;__.'.._"'__!_o..:.""!__ __•
;
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Entire belanc.e in cash.
..
."'f"............
'",
'''"
..
."
If Family Exemption claimed by Petition,give place of Record:~.r:»!.~.r:!~.~Y...~~~~~~~~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:,.
List any advancement or distribution on account that has been made,and nature and amount of same:
Duena Andrew,89500.00 Jemee T.Andrew,81000.00
Coldie Swart,19500.00 Robert Lewis,Jr.1500.00
Romaine S.Smith,$9500.00 Jeen Shrontz,ISOO.OO
~rthe Lou Bennett,platlnvm diamond ring,$450.00
Norme JeenColeman,white gold diemondring,'150.00~eilverw8re $25.00
larjorie Crow,diamond dinner ring set,1100.00
(181ns Stoll,china dishes,$50.00
Paul Shape,12000.00
Suggested distributia"n 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:
8alance fo'distribution,Add~Estate Taxpa1d 3/13/72,
Balance before payment of Estate 1ax,
l/3d to Rontainfi S.Scott,
Less share of'Estate Ta~,
1/3d to Duane Andrew Estate,
Less shareo!Estate Tax,
1/3d to Goldie Swart,
Less share of Estate Tax,
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
$43,143.48
9 9280.99
$52,424.47
$11,474.82
..4,003.81~',""
$17,474.82
2,638 t S9
$17,474.83
·?638.S9
$13,471.01 .
$14,836.•23
$14,836.24
$43,143.48
And your petitioner will ever pray,etc.
The above named Fiduciary or representative thereof,
being duly ~!.i!~~n doth depose and say
that the facts set forth in the foregoing petition are true
to the best of ~~F.knowledge and belief.
SWORN .................................................to and subSCribed before ,
2 ~~~I'~me this ~.~.~..day Of ,~~~~~h-'-19.n.....v ~~.../'J"~~::flt"Q~t:-~dJ .
Signature of OffIC~It If'?~.....~.."<•••••••••••:;."••••••••
Title of Officer ~_ :~~~~~~..~~~~~~.........................
Office expi res .s.e..p.temb.e.t:..2.7.~197.5 ..~.
.<
,No.
Estate oL__._~_~_8E LA.\AIHERRY--_..--_..--_.____-.--_.-
Deceased
.Fiduciary_..'l9.~~r!~._?-~~~~Smith--_-_---..-.
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:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or on attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
FLOYD A.KING
Attorney
~2
F I LE Dj
t73 MAY II Af1 9 53
RUSSELL MAHINO
REGISTER OF WILLS
WASHINGTON CO .•PA.
.J
;>~..
~
"
\-.,
.---------------~~--------------"-~---~.~.~~---I
"
Q!nmmnuUttalt4 nf 'tuuliyluauta.f lili:mali4tugtnu Q!nuuty.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
"I
J
on the 11 day of November A.D.1911 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of Mabel A.Wherry
late of Canton Township in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Romaine Scott Smith
rix
the Executox in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office pr,escribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Romaine Scott Smith -----
committing unto her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring her
to exhibit a true aAa perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to r,ender a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this 11
day of November in 'the year of our Lord one thousand
nine hundred and seventy-one
~"....:~.
Register
.'~------_.•.---------------:-~-----~~--
~~tf +'I)
CD ::tt-'+'I)
~~t::l~III
~
CJ)~-i»+'I)
I:D -i t::l
N H III ....
~0 ~
"1'1 a+'I):=....~~~
!
/j
~,
1£a5t J1Iil!·nub QI£J31am-ent
I,Mabel A.Wherry,of Canton Township,Washington County,
Pennsylvania,being of sound and disposing mind and memory,do make,
publish,and declare this to be my Last Will and Testament,hereby
revoking all Wills by me heretofore made:
First:I direct that all my just debts and funeral expenses
be paid as soon as convenient after my death.
Second:I direct my Executrix hereinafter named to sell and
convert all real estate of which I die seized and possessed,into
cash,and to make private or public sale or sales of the same,at
such times,and for such price 'or prices.as she may think best fo
the best interest of my estate,and to make,execute and deliver,
good and proper deeds of conveyance for the same,the same as I
,
iI
t
f
fI!
"
I-L('~l d do if"4.iVing ,>upon"r ~~<ii p"t~o"-th~"sa Iesfiric,r;'c-""-~,,~~--·~:-'-T ---""--~"-
.Third:I give and bequeath to Dr.Pa.ul B.Shape.,my nephew,the
I
sum of Two Thousand ($2,000.00)dollars in cash.
Fourth:I give and bequeath to James T.Andrew,my nephew,the
}
sum of One Thousand ($l,OQQ.OO)dollars in cash.
Fifth:I give and bequeath to Martha Lou Bennett,my niece,my
large platinum diamond ring (1 carat).
Sixth:I give and bequeath to Norma Jean Co~eman,my niece,my
small white gold diamond ring and all my silverware.
Seventh:I give and bequeath to ~arj~ri~_~~ow~my niece,my
white gold dinner ring set with one large and several small diamonds •.
Eighth:I give and bequeath to my niece,Elaine Stoll,all my
china dishes.
Ninth:I give and bequeath to Robert Lewis,Jr.,son of my
sister,Hazel Lewis,deceased,the sum of Five Hundred ($500.00)
dollars in cash.
Tenth:I give and bequeath to my niece,Jean Shrontz,the sum
of Five Hundred ($500.00)dOllars.in cash.
Eleventh:All the rest and residue of my estate,real,persona
or mixed and wherever situate I give,devise and bequeath to my
brother and two sisters,namely,Duane Andre~_G91di~Swart,and
Romaine Scot~L share and share alike.
AND LASTLY,I hereby nominate,constitute and appoint my sister
Romaine Scott,Executrix of this my Last Will and Testament.
IN WITNESS WHEREOF;I have hereunto set .my hand and seal this
~~day of November,1964,A.D.•
~J1'-i£a 2/2kUff (SEAL)
!/
Signed,sealed,pUblished and declared by the above named
Testatrix as and for her Last Will and Testament in the presence of
us,who,at her request,and in her presence and in the presence of
each other,have hereunto subscribed our names as witnesses thereto.
&J~,jd~~
-z.qc!anl ~!-J~~bL-o-
.."..
Affibautt ®f Exrrutnr (@r A~mtnt!itratnr
tJtatr nf 'ruu5yluauia.t 55:
mnuuty nf Ba54iugtnu \
P all b f h d . d h'Notary"Public . d f 'dersony e ore me,t e un erslgne aut orlty,a m an or Sal
County and State,appeared..RQ.MlI.llJ:E.s.C.Q'I'I S.Ml'I'H who,being duly
sworn according'to law,deposes and says that S he is the executor or administrator of the estate of
...~~.~A..~W.~B.~X deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of....!:'!A!?~J1 A.~W.~BBX ,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each
item made by the above named Executor Administrator.
S ·d b''bdbf h'0<~0:f lwor~su scn e e ore me tIS........................,.
dn!::........·..···~~.·~···197.1.....~~~~;;i6~tt;rt~;-....._.,~..~.~~,..
1Jz.-t ~.~?9h-;P;~~ADDITIONAL INSTRUCTIONS .t!1.An invent6ry,ihtGt be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets..
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
lJuueutnrg auil1\ppraisemeut of the goods and chattels,rights and credits which
were of f:'!.f.J.l~M A.kUw.JRRX late of 19.5.Z :rh.~C.j.J;'.cl.~C.@t.Qn 'IQ.w.ns.b.;i,.p,.
Washington County,Fa.,taken and made in conformity with the abO'Ve affidavit.
'..
j
DOLLARS
I.~.I
CENTS
~,/7fL/
&3-71-11<.3
Inventory and Appraisement
IN THE ESTATE OF
.\.
MABEL A.WHERRY
"....~..,-'.
:'>~Filed ,19 .
....
o--J ~:-r:c ~J.-.".~.'i.:>rn ~=en G'".>--,...,---(.),r?::::(0 .:-,..:''f1::;.-:-I -......
J-r,.-.J <""'.,....,.---1 _.
:.::>c-,
'--0 '"-......--q :.-,.....0 ::~-.
0 ~,......__w •__~
';::"':
---0'0 ........l>(J)
(,J1
~Y.L/~</..5-1
SAYERS,KING &KEENER
Attorneys at Law
77 South Washington Street
Waynesburg,Pennsylvania 15370..
,}.
>'J
....9 ~~~~::;41Y~l J
o
RE:ESTATE OF
\
)
-
_________________~~!!__!~__!'!!f&_~tlx )
Deceased.
I
Inventory and -Appraisement
L
SCHEDULE "A"-PERSONAL ESTATE
Article of Agreement dated 6/20/68,between Mabel A.Wherry,
seller,and Leona Bentz,buyer,for sale of 106 A.3 R.16 P.,
and'2A.70 P.,and other land for $16,000.00,payable $1,500.0C
down upon execution of Agreement and balance in equal monthly
payments of $100.00,commencing on 7/20/68,with interest at
5%per annum;balance due on contract at death of Mabel A.
Wherry-on 10/11/71
Mellon Bank Savings Certificate No.20112,dated 8/6/63,faceam~unt $10,000.00 "
Four Mellon Bank SaVings Certificates all in amount of $l,OOO.CO
with 5%interest:No.18215,dated 4/10/67
No.11055,dated 7/27/66
No.43565,dated 8/17/67
No.54329,dated 8/28/68
Checking-Acct.in Pittsburgh National Bank,Washington,Pa.
saVings Acct.No.83-2060-891 in Pittsburgh National Bank,
Washington,Pennsylvania -
Checking Acct.No.326-6453 In Mellon'National Bank,Washing tor ,
XSavings Acct.No.1642 in Mellon National Bank,Washington,Pa.
Christmas SaVings Acct.No.399 in First National Bank &Trust
Company,Washington,Pa..
Savings Acct.No.X4334 in Mt.Lebanon Federal $avings &Loan
Assoc.,26 S.Washington Street,McMurry,Pennsylvania
Savings Acct.No.15950 in First Federal Savings,&Loan Assoc.
Washi.ngton,Pennsylvania
Income SaVings Certificate No.K13560,Mell9.n National Bank,
Washington,Pa.,dated 12/31/70,face amount $500.00
Judgment of Mabel A.Whem.-y vs.G.Emerson Wherry at No.8 Feg.
Term,1962,filed 2/5/62 in C/P Court,Washington County,Pa.,.
in amount of $427.50 with 5%interest
Share Certificate No.9937 for 391 shares of capital stocl of
Provident Fund for Income,Inc.Par value of $1.00 -@$5.32
12,484'5(}
10,000 00
1,000 00
1,000 00
1,000 00
1,000 00
2,379 90
1,647.28
P~.16,274 43
15,033 41
90 00
3,128 40
14,282 86
500 00
427 ;:50
2,080 12
PERSONAL ESTATE (cont.)
It
"
74
19
31
31
31
04
63
82
03
03
98
98
57
57
57
31
18 52
18 12
12 28.
11 64,
11 08
'11 52
11 76
11 24
11 76
10 96
45 00
15 00
10 00
5 00
30 00
2 00
1,/4;0 00
"
"
Vernon G.Wherry
SERIES "E"'BONDS ..FACE AMOUNT $25.00
jointly owned as above)
ay,1942 .Vernon G.Wherry
uly,-1942 "
ecember,1942 "anuary,1943 "
arch,1943 "0
ay,1943 "anuary,1944 "
une,1944 "ecember,1944 "pril,1945 "
IJanuary,1946 "
,pril,1946 "
ecember,1946 "pril,1947 "May,1959 "
March,1960 "
SERIES "E"BONDS -FACE AMOUNT $100.00
(all owned jointly with Mabel A.Wherry,decedent,who survived
each of the other joint tenants,Vernon G.Wherry,Theodore D.
Andrew,a/k/a Theodore B.Andrew,-and Hazel Lewis)
'ebruary,1944.·Vernon G.Wherry
ecember,1944 "
arch,1959 1
ugust,1960 "
ovember,1960 ."
ebruary,1961 "
anuary,1962""Theodore D.Andrew
uly,1961 Theodore B.Andrew
anuary,.1962 .'.J.Ellis Andrew
arch,1962 Hazel Lewis
SERIES "E"BONDS -FACE AMOUNT $50.00
(all jointly oWned'as above)
,pril,194:'-
!September,1943
eptember,1943
une,1944
une,1944
:Platinum Diamond Ring (1 carat)
White gold diamond ring
white gold diamond dinner ring set
china dishes
1961 Dodge Lancer Autmobile
silverware
household furniture
Four shares out of a total of fifty shares in the Challen R.
Tennant Gas Lease on acres in Amwell Township,Washington
County,Pa.,recorded in Deed Book Vol.,Page
Pays approximately $24.00 per year
One-half interest in Snee Gas Lease on 170 acres (4 tracts)
West Pike Run Township,Washington County,Pa.,recorded in
Deed Book Vol.1128,Page 351 and 1306,Page 1158.Pays
apprOXimately $85.00 per year
Victor Oil and Gas Lease -2t shares;Ullom Oil and Gas Lease
3 shares;and Hickman Oil and Gas Lease -2t shares;all in
West Pike Run Township,Washington County,Pennsylvania.,
recorded in Deed Book ,Page ;Deed Book ,Page
I 'and Deed Book ,Page ,respectively.The
three leases pay approximately $45.00 per year.
72100
255100
135 00
'81,720 41
-.
·-.,TOTAL -PERSONAL ESTATE ~I ~.~
,.-----------,._---.---"---"-.--~--.~.._-~..~_.._"--.
SCHEDULE "B"-REAL ESTATE IN PENNSYLVANIA
Lot No.60 of the Ellwood Park No.2 Plan of Lots,Canton Town-
Ship,Washington County,Washington,Pennsylvania,having thereo
a five room brick house with integral garage,Assessment No.
1212191,being the same real estate conveyed to Veraon G.Wherry
and Mabel A.Wherry,his wife,by deed of C.E.Harris,et ux.,
dated 7/15/49,recorded same date in Deed Book Vol.758,Page 49 •
Ellwood Park No.2 Plan of Lots recorded in Blan Book Vol.
Page.
."..
$24,00 00
Make notation of any Mortgage
and Judgments on Real Estate TOTAL-REAL ESTATE $24,000 00
Commonwealth of Pennsylvania,
.,..
},."
,Ss:County of Greene,.
B~fore me,~~&~-----. _
in and for said County,personally appeared ~gJl!~~Jl~__S_LSmi.:t_b.~_
-------------------------------------------------------------------------------------------------------------------------.------------------------------------------------
personal representative of the estate of ~~Jo,__ALWHERIl-J ,deceased,who
being duly sworn according to law,depose and say that on the day of ,19_ZZ ,
________l?_l}~made an inventory of all the personal and real estate of the decedent,and determined the
fair value of the said personal and real estate of the decedent,except real estate located outside the
Commonwealth of Pennsylvania.
,;.-..
~.J~940""~4,--~_._---------------------~--------------------------------------~------------Romaine S.Smith,Executrix
------------------------------------------------------------------------------------
~-"----..-.-.-.........,-:..4"~..._~__~,":_~
,,~
I
SJ, ,,,E-t, ,,~~<,,8,E-t >;r-:Q),
'3,~<11 4->Q),
~~>::0')4->'"0,~rJJ 0,::s r-I ...-f ...-f',;..::t-l Q),~~<11 0 '5Q ..::t 0 ..t::p..,0 ~QU A ---I,Q)<:.l,tb 00 <0:..,~
°1
~0 0 00,....C\l:..,~~.p C\l 0 ",~00 <!:'-0 ~<H ..,
~>t!~....bD ....•0 Kl~!<Q)Q '-9 "0 llc ~I>l .l>t-~Q)~~8:..t::'M <;Q !i"l.::l~!llc Z 4->..c:~,,-j "@ ~~<<llc ,S ~~<~~~E-t ~!~:>,,;
$~<0<Z ..:l "d ~Q)'"E-t <!<E-t ~<J)45 "<<:.l ;::>-+lrn~;:;J ~!S ceHI004->Q)"~g ~0 0 0 '"0 '0;~i ~00 ::=E-t ::l p..
~rJJ ~~b ~..~0 E-t ~...'"~.S '"Q E-t ....Q)';::~Z 0..~4->'"0rJJQ)Q)Q)E-t....:"!~~'51 --'3 o ce ...,::s ::s til<H >0 Q)"d "d "d Zb,0 Z E-t ~Q)Q)Q)oE-t,,......t::..s::::..t::0 ,Q)00 <:.l <:.l <:.l~....1I2 1I2 1I2 ~h~Z ,..:l ~:--;(0
~ON
VINVA'lASNNriId riIarS-LflO -3:JN-LS3:'IV3:~-":),,3:'1i1U3:HOS
r--------------------------."
STATE OF PENNSYLVANIA,
~IIU~~X
COUNTY OF GREENE,
The within named Accountant being'duly sworn according to law,.deposes and say s that the above account
as stated is true and correct as !?J:I.'?.................•...verily believes.
Sworn and subscribed before me this ~.9.t~.
day of J.a.c'-l,l.~.:r.y 19..?~.p.~'.C2L~~~,.:n.~~.Notary Public .
My commission expires:Ian.7,]975
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 evidence by proofs
thereof filed to No G:::?.:3..~..7.3.:=/..
.......::l0
U
Q)
..c:l ba...
0...~'0 '-:y.Q)...>.I:i Q).JQ)I:irn,....Q)....~S""c'"'"'.......:~I:i ~:::l0<:J .,<:J c:ei Q.....~
I:i "0:~:a >""'"'0,.~....:
Q)~j ~-B
~~....~0........
..I.
Pt1 4 DO
.....H .......'...__....
...;.~
o"'"'
Witness my hand and official seal this ~_ .
day of ~~19.7..):.
._-~..~....
~Register of Wills
~
"'>
>-a::a::
~
:3
c:e
...J
WCDc:es:
c:iZ
I'\)!
"i'--.i......:I:8
\!
1'\)1
"i
..-
~-~i~..~~}~~~
..".•i,
.....,._I-.,.....
J
J
..
..,
,
!
\\
,
\r \/•I'i "I
l
The Court is res~ully requested to determine
proper distribwflon inithis estate.
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
NO.03-7/-//;:<3
The First and Final Account of ROMAINE S.SMITH,Executrix of the Last
Will and Testament of Mabel A.Wherry,late of Canton Township,Washington t
County,Pennsylvania,Deceased.
SUMMARY
PRINCIPAL
Receipts
Disbursements
I NCOlY[
Receipts
Disbursements
Distribution Account
BALANCE in cash
Balance,
Balance
$111,720.41
41.505.65
$;5,458.30
None
$70,214.76
5,458.30
$75,673.06
33.275.00
$42,398.06
PRINCIPAL
.QE..
The Accountant charges hereself with Principal received as follows:-
Goods,chattels and credits of the decedent,as per
Inventory filed December 12,1971,
TOTAL,
cr..
$111,720.41
$111,720.41
The Accountant claims credit for payments as follows:-
The 8ell Telephone Telephone at residence
Dr.00.W.Graham Last illness
Difference between value in Inventory $427.50
of judgment at No.8 Feb.Term 1962
against G.Emerson Wheey and proceeds,0.00
(Executr~x released by all residuary
legatees and devisees from collecting
said judgment)
1971
Nov.11
Nov.11
Nov.11
Nov.15
Nov.15
Nov.15
Nov.16
Nov.16
Nov.30
Dec.14
Dec.14
Dec.20
Dec.22
Dec.22
Dec.28
•1972
Jan.4
Jan.4
Jan.4
Register of Wills
Washington County Reporter
Was~ington Observer
Ralph E.Piatt
West Penn Power Co.
Columbia Gas Co.
Dr.John McGinnis
Annex Pharmacy
The 8ell Telephone
West Penn Power Co.
Ralph Piatt
Columbia t'as Co.
Flayd A.King
Romaine S.Smith
Citizens Water Co •
\Letters Testamentary $
Advertising Letters
Advertising Letters
Funeral
Electric at residence
Gas at residence
Last illness
Medicine
Telephone bill at residence
Electric at residence
Death Certificates
Gas at residence
Legal fee-part payment
Executrix Commission part payment
Water at residence
24.50 '"
14.00 v
14.00
1,792.00 '"
7 .07 v-
15.00
43.98.
13.55 V'
5.16 V'
10.17
4.75
15.00 v
2,500.00
2,500.00
7.02
6.68
20.00
427.50
Carried forward,$7,420.38
Brought forward,$7,420.38
Jan.7
Jan.14
Jan.14
Jan.14
Jan.14
Jan.17
Jan.17
feb.7
Feb.23
feb.23
IYIch.13
Mch.13
Mch.14
Apr.11
lYIay 2
July 10
Aug.24
Sept.12
Dec.27
.Dec.27
Oct.18
1973
Jan.24
Jan.24
Jan.24
97.80
Difference between value in inventory
household furniture and proceeds of sale
10.78
80.00·
240.00
240.00
40.00
1,000.00
653.84
/2,726.74
1,440.00
11.22
15.00
1.31
123.43
3.50
9,280.99
2,500.00
4.19
6.90
48.37
14.00
4.00
25.00 I
100.00
15,042 .66 '
$1,400.00
1,300.00
100.00
Legal fee-balance in full
Accountant's fee-balance in full
Reimbursement-costs advanced:
Postage $5.00
Telephone tolls 36.99
Notary fees 15.00
5 Short Certs.5.00
Certified copy of Will 5.50
Inventory &Appr.19.00 v
Decedent's 1971 Pa.
Income Tax 11.31
Inheritance Tax Paid
residence property
closing
1%transfer tax on sale of
residence property-deducted from
purchase price at closing
1%local transfer tax on sale of
residence property-deducted from
sale price at date of closing
Commission on sale of residence
property-dedocted from purchase
price at time of closing
Final bill at residence
Final bill at residence
Final bill at residence
Additional Inheritance Tax
Box rental
Estate Tax Paid
Legal Fee-part payment
Final bill at residence
Charges on bond redemptions
1972 Personal Property Tax
7 Death certificates-Vernon Wher~y,al
4 Short Certificates
Reimbursement:telephone tolls
State stamps on Bentz deed-
deducted from puchase price at
time of closing
Local stamps on Bentz deed-
deducted frollt"purchase,price at
time of closing
Legal fee-part payment
Russell lYIarino,Agent
Floyd A.King
Floyd A.King
Romaine S.Scott
Floyd A.King
Russell lYIarino,Agent
1972 Tax proration on sale of
deducted from sale price:.at
Commonwealth of Pennsylvania
Russell lYIarino,Register
Sunny Hills Reat Estate Agcy.
West Penn Power
Columbia Gas Co.
Bell Telephone
Russell Marino,Agent
First Natl.Bk.&Tr.Co.
Internal Revenue Service
Floyd A.King
Citizens Water Co.
First Natl.Bk &Tr.Co.
lYIalcom IYI.Morgan
Richard H.Piatt
Russell Marino,Register
J.Claude Smith
Commonwealth of Pennsylvania
4Jan.
Carried forward,$41,130.11
8rought forward,$41,130.U
Jan.24 Internal Revenue Service Allowance for 1972 Income
Tax (Federal)227.41
Jan.24 Commonwealth of Pennsylvania Allowance for 1972 Income
Tax (State)52.13
Jan.24 Romaine S.Smith Traveling expenses 96.00
$41,505.65
INC olYlE
Q£.
Accountant charges herself with income received as follows:-
Nov.12
Dec.6
DElc.31
Jan.4
Jan.11
Feb.11
Feb.14
Feb.23
Feb.23
Sept.30
Dec.31
Oct.10
Penna.Teachers Retirement
Fund
National Teachers Retirement
Fund
lVlellon 8ank
#20112 dated 8-6-63
#E18215 "4-10-67
#Ell055 "7~27~66~~
#E54329 "8-28-6.E\
#E43565"8-17-67
#E13560"12-31-70
Provident Fund for Income
Blue Cross ·of \AI.Pa.
Social Security Admn.
O.W.Core Agency
Columbia Gas Co.
West Penn Power
Commonwealth of Pa.
Leona Bentz Agreement
First Fed.S.&L.,Wash.Pa.
Carried forward
October check
Refund
Interest naid on Savings C.rh 5_
$'10 •.00010·.00·$.Z50.001,000.00 .25.00
1,000.00 25.00
1,000.00 25.00
1,000.00 25.00
500.00 27.50
Annual dividends
Refund
Death 8enefit
Fire Ins.refund
Refund
Refund .
Income Tax refund 1971
Interest-purchase of real estate
from date of death to 12-27-72
(date of closing).
Interest on Savings Acct 1590
difference between closing value
10-9-72 and bal.on date of death
Closing bal.10-9-72 $15026.83
Bal.date of death 14282.86
$276.10
16.00
377 .50
66.47
5.70
211.20
67.00
27.65
4.25
48.31
633.37
743.97
$2,477.52
Brought forward,$2,477 .52
Pgh.Natl.Bk,Wash.Pa.Interest on Acc't.
#83-2060-891,difference
between closing bal.
10-9-72
Bal.on date of death,
$1721.01
1647.28 73.73
55.00
186.11
redeemed:
$13.75
13.75
13.75
13.75
#20112
Interest when
E45565
E11055
E54329
E18215
Interest on Cert.
when redeemed
Mellon Bank Savings Certs.
Mellon Bank Savings Certs.
10-11-72
Mellon Bank Savings .cctt.Interest on Savings Acc't
#1642 difference between
closing bal.11-15-72
bal.date of death
$15369..1.8
15033.41 336.37
Mt.Lebanon Savings &Loan Interest on Savings Acc't.
X4334 difference between
closing bal.11-14-72
bal.date of death
$3287.72
3128.40 159.32
Mt.Lebanon Savings &Loan Interest on above account paid to
A.ccountant a fter account closed 20.10
8-1-72 Mellon Bank Interest on
E43565
E11055
E18215
E54329
E20112
saving certs:
$25.00
25.00
25.00
25.00
250.00 350.00
Royalty payments Victor,Ullom &Hickman Leases:
1-4-72 Pgh.Nat1.8k.Hickman $12.50'
1-4-72 Victor 0 &G.Co.10.00
1-4-72 Ullom '"15.00
3-14-12 Victor 0 &G Co.7.50
5-10-12 II"7.50
7-8-72"II 7 .50
9-15-72 II II 7.50
11-18-72 ""7.50 66.00
Royalty payments
Carried forward,
Snee &Everly Leases:
11-12-71 Snee &Everly GZ1.25
1-25-72 II "21.25
5-10-72 "II 21.25
8-1-72 II "21.25
11-11-72 ""21.25 106.25
$3,830.40
Brought forward,
Difference between proceeds of
sa1e'of 391 shares Provident
Fund for income
Inventory value
Difference between proceeds of
sale of 31 Series E Bonds
Inventory value
$2111.40
2080.12
$2520.02
2455.01
$3,830.40
31.28
65.01
Reimbursement from surviving
joint owners for Pa.Inheritance
Tax paid on non-probate assets 1,499.61
Royalty payments Tennant Lease:
12-28-71 Blanche Phillips $12.00
6-26-72 ""8.00
1-4-73 ""12.00 32.00
$5,458.30
DISTRIBUTION ACCOUNT
Cr.
The Accountant has made the following distribution of principal:
1972
Jan.20 Duane Andrew $4,500.00
Oct.18 Duane Andrew $5;.000.00 i 9,500.00
Jan.20 Goldie Swart $4,500.00
Oct.18 Goldie Swart 5.000.00 9,500.00
Jan.20 Romaine S.Smith $4,500.00
Oct.18 Romaine S.Smith 5.000.00 9,500.00
Martha Lou Bennett In kind,platinum diamor1f ring
(1 caTat)Fifth Para.of Will 450.00
Norma Jean Coleman In kind,white gold diamond ring
Sixth Para.of·Will 150.00
fIlarjorie Crow In kind,diamond dinner ring set
Seventh Para.of Will 100.00
Elaine Stoll In kind,china dishes,
Eighth Para.of Will 50.00
Norma Jean Coleman In kind,silverware,Sixth Para.
of Will 25.00
Paul Shape Legacy-Third Para.of Will 2,000.00
James T.Andrew Legacy-Fourth Para.of Will 1,000.00
Robert Lewis,Jr.Legacy~Ninth Para.of Will 500.00
Jean Shrontz Legacy-Tenth Para.of Will 500.00
S 33,275.00
PROPOSED DISTRIBUTION
The net balance for distribution,consisting
entirely of cash,is $42,398.06,and constitutes
the rest,residue and remainder of the estate
available for the three residuary legatees and
devisees.However,the Estate Tax appor.tionment
Act of Pennsylvania requires the Estate Tax to
be shared on a prorata basis in accordance with
each distributees share of the probate and non-
probate assets included in the gross estate for
Estate Tax purposes.The Accountant,therefore,
proposes to make the following distribution cal-
culated accordingly.
Balance for distribution,$42,398.06
Add:Estate Tax paid 3-13-7?9,280.99
Balance before payment of Estate Tax $51,679.05
1/3d to Romaine S.Scott,$17,226.35
Less share of Estate Tax,4,003.B1 $13,222.54
1/3d to Duane Andrew Estate,$17,226.35
Less share of Estate Tax,2,638.59 14,587.76
1/3 to Goldie Swart $17,226.35
less share of Estate Tax,2.638.59 14,587.76
$42,398.06
Respectfully submitted,
Executrix
WaShington County"Repoi'is
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 officiaJ legal periodical for said Washington County,published weekly
having its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
................~.?y..~.T.~.~.:.L???.?...!)..~.?...)..
................p..~.~.~.'.'!).~.~.r...2..!!..~Z.!.
I.
Estate Notices
The Register of WiHs has granted
letters,testamentary or of administration,'
in the following estates.Notice is hereby'
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• ••• • • • ••• • ••• •••
WHERRY,MABEL A.,Dec'd.
Late of Canton Township,Washing-ton County.Penna.
Executrix:Romaine A.Smith,230 S.
I
Market Street;Carmichaels,Pa.
_
Attorney:Floyd A.King;77 S.Wash-
ington Street,Waynesburg,Pa.
~----_..-~--
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the
:~g~~~s of this affidavit as to the;:;;;ace,and~haracter~epU!V
-~...~
Sworn to and subscribed before ~.
....?n.9.day of ~..g.7~.~.~~..~,19 n:.
{~'";.6:.~-r~.~..
JOSEPHINE T.SC/AMANNA
N:ltary Public.WashinRton,Washington Co.
My Commission Expires July 1.1974
..7130il-Thurs-:lt
Observer Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of 16 May.1929.
P.L.1784.as amended.
Commonwealth of Pennsylvania,County of Washington,SS:........•;.'.
(Personally appeared before me.a Notary Public in and for said County
and State,.Ric.b.a.r.d S..•.....Co.wan.who beil1Jg duly s>worn
~cC<lrding to law.deposes and says that he is the .v.i.~.e.:'::.p..t..e.$..i.9..e.p.t
of the Observer Publishing Company.a I"ennsylvania'corporation.and its
agent in this behalf;that the said Company iSi the'owner and publisher of
the Observer·Reporter.succ-essor to The Washjngton Observer,established
September 18.1871,and The Washington Reporter.'established August 15.
1808,a daily newSipaper of,.general.cil"culation.printed and published and
having its place of ·busines's at Washington,Washington County,Pennsyl·v~nia.where it'or'its predecessors have bee)l established'and published
cO:n!UnuousoJy for more 'than six months'prior to the publication of the notice
hereto attached;tha;t the printed notice or advertisement hereto attached·
is a copy of an official advertisement,official·notice;legal notice or legal
advertisement,exactly as printed or publis1).ed iiI th~Ob!;;'erver-Reporter in
its regular editions on the following date or dates;..
...............De..c.e.mp..e.r....JQ.J.J.9.7..1.,.J..~D.~.~.rY.....9 ~.p..4.~.~.,;.~.9..??
tillh neither thoe a'ffiantnor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the all-ega-
~~~n~·r~~.this affidavit as to the tim.e....~1.~2Z::~
Estate of MABEL A.WHERRY,late of Canton Township.Wash.ineton f"rounty,.Pennsylvania de.ceased.T".,•
,~1Jers testamentary on the above.narrell esta'i!'aving 1;>een granted~the under .ed,notice is hereby6~~e~.to all ersons indebted to
6ai1fl~sta~e t§.ake immediate pay·
".\and :.t!?oo..t1jose .having Claims.a t the's·ame.to present them_~P rly ·au!~_nticated.for settle.
,m..~'k~;db)~.s:oi~~llffthil''
"230 .$.W'th.a\faf~~".Strei!t..,."Car!m a 1H 1~320~'._Ex ,.S RS../",&'•EN '''0'•77 u .., .
W"0
.M
Sworn to and 'Subsc~ore m;:s l.3..~ay Of..J.an.~~.f..Y ...J972
............~7#..~~..
MARGARET M.BRADLEY,NOTA~ua~19
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
,J
C1tnuutyJirannflIanqiugtnu
1lJinininu
nf C1tnmmnu
®rp4aun~Qtuurt
\.
C1tnurt~lt
In the matter ofthe Audit of Account in.'h':.:
Estate of MABE l A.IAII£RRV
to,
No.--"6:..:::3_-.!-7=-1-,-1:!:..:1~2=3~_
ot-
L...
TO THE AUDITING JUDGE:
Enter Jim!!,Jyf--"_'appearance for .Romaine Scott Smith,Executrix of the last Will
and Testament of Mabel A.Wherry,Deceased.
,19~
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concIs ely s tated in a separate paper.
Council suggesting proper distribu·tion shall file a separate concise state-
ment in that regard.
,
'..,
~4=...~0
$.tCD~~~III
$+lil
t:lE$+zI-<....§>~a:-a:0 ~•0 ~0 ex:C)
$.tC):J r;..-<:3 ~0...«>0
0;a ex:-oJ-oJ ~L&.~=+.-<wOJ ....CD ex:4..E ~I'l jZ,.....
'.'j ~c:iZ
'.
..
~..
J .:<.'(
oo-lL&.
..."'"T1~'
"if c.N -::0 ::0»rn ::x r(/)0 C ~:I:(/)-(J)(f)rt:Jz-I rn
G)rn r -0-I ;::rJ C-
O ...:z 0 ."...:D"'"T\..-:::it~>.0 <;00--t.O-;r :z
-0 r 0 c.n»(/)c.N
J
,"
,/
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNP •
ORPHANS'COURT DNISION
HEARING ON AUDIT
i
~z<>..J>UIZZ1&IDo
IN RE:
Estate of
MABEL A.WHERRY,
Deceased.
(
)
(
)
(
)
(
No.1123 of 1971
~BEFORE:I-elZ
X
UI
~APPEARANCES:
t-=u
1I:I-UI
C~TIME:
u
c:::>.,
~THE COURT:
N
The Honorable THOMAS D.GLADDEN,Judge
FLOYD A.KING,Esquire,of Waynesburg,Pa.,
representing the Accountant.
Thursday,March 22,1973,at 9:30 A.M.,EST
The estate of Mabel A.Wherry.deceased.at
the attorney is Floyd A.King.
I am representing here Mrs,Romaine Scott Smith,the Executr x
of Waynesburg.Pa~of the law firm of Sayers.King &Keener.
Number 1123 of 1971.The Executrix is Romaine Scott Smith an~
May it please the Court.I am Floyd A.King.
ui
1I:
1&Il-ll:oDo
1&I
1I:
I-~MR.KING:.oU
..J<UiLII..o
of the Last Will and Testament of Mabel A.Wherry,deceased.
I have the Petition Sur Audit and a copy of the Inventory and
Appraisement was filed.This case was subject to Federal Estc te
Tax.It's been paid and I was told by Mr.Hana that all these
things would,if anything was of \record,I didn't need to produc P
,"
?
them.I ka~~a closing letter.I mean it was filed with the
Register of Wills.
THE COURT:There is no need then to hold back any money
from distribution for the Federal Estate Tax?
MR.KING:No.,Your Honor.The only thing that I can th'ink
0(
z
0(>oJ>-VI
Z
ZIIIDo
zol-e>z
J:
VI
0(
3:
~u
a:
Iii
o
oJ
0(
~o
:J.,
:t0-r-N
of in this entire estate that creates any problem,and that is
after we filed the final account,we discovered another asset
and we only discovered it by virtue of a payment that was
received in the amount of $590.00.And this represented income
"for a period of five and a half years on a small -DiU.and gas
interest royalty.And so we did dispose of it,the interest,
since that time.And this is all included,of course,in the
Petition Sur Audit.And also,I filed a supplemental Inventory
and Appraisement with the Inheritanc e Tax Divisio n and paid
uia:~the amount of money that we appraised it for and sold it for.
oDo
III
a:THE COURT:The interest in the oil and gas has been
I-a:
:Jou converted into cash and the distribution is being made in cash?
oJ«o~MR.KING:Yes.
o
THE COURT:Is there anyone else in Court tnteres ted in
the estate of Mabel A.Wherry,deceas ed ?
(NO RESPONSE)
THE COURT:If not,the audit of this estate will be closed.
(A UDIT CLOSED)
.,;'.
",.
I
I
e
I hereby certify that the proceedln9"and evidence are~z
~contained fUlly and accurately in the notes taken by me on th&hearing of>-VIZ~the above ca.use,and that this copy is a correct transcript of the same.Q,
i
0I-
~II_~.t.0 ~•CI
Z
xUI0(
•~o ~~CIAVSTENOGRAPHER.:u0:VI-UIeCi
.J0(
U
C:J The foregoing record of the proceedings upon the.,
:t..,...
)learinq of the a.bove cause is hereby approved and directed to be fHed.UIII:..,
I-By the Court,II:
0Q,..,
II:
I-~d~"X'.·~=II:,:J
00
.J
0(
J.•uii:l1.
0
e
I
I
.,
"
"
'.
"
-.
I
.'
-i
"'...;.",it
,.-
.j
,,
=IE '"":::'.J -.J
J>",.:;0 tJ..)
en C")c "--
::r:-(n ::n:
Z
en Ci'l
::x:-l
-;-e
~)rr1 ITJ m
--!::::J r-
0 ;-......
:;;;::Cl 0
":::~..
0 p.:;e.....
:=>::if ;;0
=r
r--
-0 r-Z {..Q
l>en 0 c.nc..v
j
~U :t4r <t!nurt nf <t!nmmnu Jhus nf lIuslJiugtnu <t!nuuiy.
Jruul1ylnuuiu.(@rp4uul1·<t!nurt 1ilinil1lnu
ESTATE OF
Mabel A.Wherry,
Deceased
N 63-71-11230.__---.:::.::-....:....::.---=.=.::;:::-._
In the matter of the:__F_i_r_s_t_a_n_d_F_in_a_l__
Account of Romaine S.Smith,
Executrix
ADJUDICATION AND DECREE~
And now May /0 14
I 19B.-1 this matter came on for hearinglauditanddistributionatthissessionandtestimonytaken;and thereuponl upon due consideration
thereof of th4balance for distribution in the hands of the Accountant is determined to be$43,143.8 and the account is accordingly confirmed;and it is orderedladjudgedanddecreedthatthesaidbalancebepaidoutbytheAccountantinaccordancewiththe
schedule of disribution hereto attached and made part hereofl unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
By the Court,
SCHEDULE OF DISTRIBUTION
·J.
James T.Andrew,$1000.00 bequest -paragraph Fourth
of Will,Accountant to take credit for advanced distrib.tb1 1000.00
Martha Lou,;Bennett,specific bequest -paragraph Fifth
of Will,of platinum diamond ring awarded in kind at
appraised value,Accountant to take credit for advanced
distrib!1tion,450.00
Norma Jean Coleman,specific bequest -paragraph 'Sixtl
of Will,white gold diamond ring and silverware awarded
in kind at appraised values,Accountant to take credit
for advanced distribution,175.00
Balance per account _
Additional debits -Audit
Additional credits ...,Audit
Balance'_
Deduct Clerk/s Costs &Receipts _
Attorney Floyd A.King
Redebit on account of advanced distributions,
Redebit of Federal Estate Tax paid for apportionment
purposes under the Estate Tax Apportionment Act of
Pennsylvania,
Paul B.Shape,M.D.,$2'00.00 bequest -paragraph
Third of Will,Accountant to take credit for advanced
distribution,
Marjorie Crow,specific,bequest -paragraph Seventh
of Will,white gold dinner ring set awarded in kind at
appraised value,Accountant to take credit for advanced
distribution,
890.00
144.58
54.50
33275.00
9280.99
2000.00
100.00
$42,398.06
$43,288.06
$43,143.48
~~~v~~8~,
$76,363.98
$85,644.97
$83,644.97
$82,644.97
$82,194.97
$82,019.97
$81,919.97
,t "t-
j
J
\.;
,.
,.j
!;"•
I
I
0
I
'"1"0 ~m
::::l Z I
VI
n 9
0
0 -+
c :r
-+a co ,.,
co
0 0
.3.
'"1"0 '"1"0 0-+-+co.,
0'"1"0
-+:rco
.~.-'
J(
J,
'j
.'"
J,
.J.
\
•t
J t •
J~•
j,
"J
J
j J ..J
J J
J j cl
C.\.,I
j J "
~I
...I,
..'j
~.
.....,I._.
J j
J.
J .J
~.'
.'J
I\_ J •
,.,
J
J
Romaine S.Scott,1/3 residue,Accountant to take credit
for prior advancement of '$9500.00 plus $4003.81
covering prorata share of Federal E~tate Tax apportione<
to Romaine S.Scott,26956.66
Robert Lewis,Jr.,$500.00 bequest,paragraph Ninth
of Will,Accountant to take ::cr.edit for advanced distributimpOO.OO
Jean Shrontz,$500.00 bequest.,par.agraph Tenth of Will,
Accountant to take credit for advanced distribution,500.00
•
Elaine Stoll,specific bequest,paragraph Eighth of Will,
china dishes awarded in kind at appraised value,
Accountant to take credit for advanced distribution,50.00
$81,869.97
$81,369.97
$80,869.97
Duane Andrew Estate,1/3 residue,Accountant to take
credit for prior advancement of $9500.00 plus $2638.59 _
covering prorata share of Federal Estate Tax apportione~
to Duane Andrew Estate"26956.66
Goldie Swart,1/3 residue,Accountant to take credit for
prior advancement of $9500.00 plus $2638.59 covering
prorata share of Federal Estate Tax apportioned to
Goldie Swart,26956.65
No balance
. I ~lW
•,,••.1.
:J:-
\.,
~'S.
t='....~aS·=
~
&
·s~,
::i J.
~~
....
JUDGE'S CHAMBERS
ORPHANS'COURT
TWENTY.SEVENTH JUDICIAl.DISTRICT OF PENNSYI.VANIA
WASHINGTON,PENNSYI.VANIA
May 9,1973
F loyd A.King,'Esquire
77 South Washtnqton Street
Vlaynesburq,Pennsylvania
In Re:Estate of Mabel A.\'\'herry,Deceased.
No.63-71-1123
Dear Mr.Kioer.
Thead3udleaUon decree in the above estate
has been aiqned and a copy of the decree is enclosed.The
distributton decree only seta forth the estate UabUlty for
inheritance tu and I suqgest that you arrange with the
Inherltance Tax Office tn V;'ashington Trust Bldq.,Wash1nqton,
Pennsylvania,to pay the individual liabUlty of the co-owner of
the joint assets.
Very truly yours,
lsi Jay W.Troutman,
Jay W.Troutman,Audit Clerk
JVvT/Vh
Enclosure
cc:Andrew Merva,Supervisor
PA.Inherttance Tax Office
,...-,
•-,i'
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
J
ESTATE OF MABEL A.WHERRY,Deceased
RETURN OF NOTI CE
COMMONWEALTH OF PENNSYLVANIA )
SS:
NO.63-71-1123
COUNTY OF GREENE )
Before me a Notary Public in and for said County and State,
personally appeared FLOYD A.KING,to me known,who,being duly sworn according
to law,deposes and says that he notified all parties interested in the Estate
of MABEL A.WHERRY,deceased,of the filing of the First and Final Account of
ROMAINE SCOTT SMITH,Executrix of the above named estate,and that the same
would be called for Audit before the Judge of the Orphans'Court of Washington
County in Room 4,Washington County Court House,Washington,Pennsylvania,at
9:30 o'clock A.M.(EST)the 22nd day of March,1973,a copy of which Notice is
hereto attached.Said notice was served in the following manner:
Goldie Swart Certified Mail,2/l4/73
Racine,Ohio
Olive G.Andrew,Executrix Certified Mail 2/14/73
of the Estate of Duane M.
Andrew
10842 Deanne Drive
Sun City,Arizona 85351
Romaine Scott Smith·Personal Service 2/14/73
230 South Market Street
Carmichaels,Pa.15320
SWORN to and subscribed before me this
·..
SAYERS,KING &KEENER
ATTORNEYS AT LAW
ALBERT A.SAYERS
FLOYO A.KING
ROBERT M.KEENER
TlI:LltPHONE 412·1!l27·1!l1l4
TO:
Goldie Swart
Raoine,Ohio 45771
77 SOUTH WASHINGTON STREET
WAYNESBURG,PENNSYL.VANIA
15370
Feb.14,1973,
NOT ICE------
Olive G.Andrew
Exeoutrix of Est.of Duane M.Andrew
10842 Deanne Drive
Sun City,Arizona 85351
IN RE:ESTATE OF MABEL A.WHERRY,
DECEASED.
Notioe is hereby given that the First and Final Account of
Romaine Scott Smith,Executrix of the estate of the above-named
decedent,was filed in the Office of the Register of Wills of Wash-
ington County on January 30,1973,and that the same will be called
for audit before ~he Judge of the Orphans'Court of Washington County,
in Room ¥,\'1ashington County Court House,1rlashington,Pa.,
at 9:30 o'olock A.M.EST,on Thursday,the 22nd day of Maroh,1973,
at which place and time you may appear,either in person or Qy counsel.
Copy of the account is enclosed.'
,Counsel for the Accountan1
'-
'.,I
-:--~>~.,~'
, I
..:..~......
'J
j '.:\,,~
\'
l ..'T ,)
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-71-1123
IN RE:
ESTATE
OF
MABEL A.WHERRY,DECEASED •
...
1
.."<1'.\_c.z)C:""'1:~.,.--:,.,'•.
-¥
REL~ij ~¥AWA~
O~~O~ATISW¥
~
(
I
.......
l",.
':'1
I
"
o·m~~·
-{;::!i-~
~c.-.-..-J'(:;.,:o "....0:::::::;,
.:I=:
'"'0'0>(jl
::~..
c--:).'
and ;-
,,~
o..
1
.~
k~'"..,
I,-;i'
.,
J"/,
':.t '..
~....
SAYERS,KING &KEENER
ATTORNEYS AT LAW
77 SOUTH WASHINGTON STREET
WAYNESBURG,PENNSYLVANIA
15370
/-v
c).,
...1'
Ow
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE
OF
MABEL A.WHERRY,DECEASED.
)NO.63-71-1123
)In the matter of the First and Final
)Account of Romaine S.Smith,
)Executrix
RELEASE OF AWARD AND ORDER TO SATISFY
KNOW ALL MEN BY THESE PRESENTS,That I,GOLDIE SWART,of R.D.#1
Racine,Ohio,do hereby acknowledge that I have this day had and received of
and from Romaine Scott Smith,Executrix of the Estate of Mabel A.Wherry,
deceased,the sum of $14,818.06 (being 1/3rd residue less credit of $9,500.00
prior advancement less $2,638.59 for pro-rata share of Federal Estate Tax)
in full satisfaction and payment of the amount awarded to me by the Decree of
the Orphans'Court in and for the County of Washington,in its Adjudication
and Distribution of the said Estate confirmed absolutely on the day of
May,1973.
AND THEREFORE,I,the said GOLDIE SWART,for myself,my heirs,
executors,and administrators,do by these presents remise,release,quitclaim,
and forever discharge the said Romaine Scott Smith,Executrix of the Estate of
Mabel A.Wherry,successors and assigns,of and from the award due and payable
to me under the decree of the said Orphans'Court,and of and from all actions,
suits,payments,accounts,reckonings,claims,and demands whatsoever for or
by reason thereof;hereby agreeing "that the said Orphans'Court shall by its
decree discharge the said Remaine Scott Smith,Executrix of the estate of
Mabel A.Wherry,deceased.
'..
,~
IN WITNESS WHEREOF,I have hereunto set my hand and seal this
t2;{~day of May,A.D.,1973.
Signed,sealed and delivered
in"the presence of ~~~h&~dL~1r.~~-=-=~:"""::,,,,:,_I_(SEAL)
Goldie Swart
~,".~.
~,\II IN THE ..COURT OF COMMON PLEAS OF II
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-71-1123
IN RE:
ESTATE
OF
MABEL A.WHERRY,DECEASED.
i 1
Q
:-'
RELEASE OF AWARD
AND ORDER TO SATISFY
c'"I '•I
,
~::o
(I)"'T1 .:::0::r:~C:::
;;C/)0')
Cz.:;--((I)_,,.,..,rr,
a'.::t1 r:::~0'
(")"1 ,.:-":
.':0 =<£!~(__-,J
1'"Ur--.,h:..r-~:,C/)0
::.....,........----Co
..c.......~~,t •
?oj #
'\k\",~"
t '?'i~"'.""""''''\
J~-~
1 J t
::......·IJI.......J
'"
j....•
~
--"",-=-."
SAYERS,KING &KEENER
ATTORNEYS AT LAW
77 SOUTH WASHINGTON STREET
WAYNESBURG,PENNSYLVANIA
~5370
/
..."
IN TIlE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE
OF
MABEL A.WHERRY,DECEASED.
)
)
)
)
NO.63-71-1123
In the matter of the First and Final
Account of Romaine S.Smith,
Executrix.
RELEASE OF AWARD AND ORDER TO SATISFY.
KNOW ALL MEN BY THESE PRESENTS,That I,OLIVE G.ANDREWS,
Executrix of the Estate of DUANE M.ANDREWS,Deceased,Late of Sun City,
Arizona,do hereby acknowledge that I have this day had and received of and
from Romaine Scott Smith,Executrix of the Estate of Mabel A.Wherry,deceased,
the sum of $14,818.07 (being 1/3rd residue less credit of $9,500.00 prior
advancement less $2,638.59 for pro-rata share of Federal Estate Tax)in full
satisfaction and payment of the amount awarded to me by the Decree of the
Orphans'Court in and for the County of Washington,in its Adjudication and
DistrLb.ttion of the said Estate confirmed absolutely on the .2 )"~ay of
May,1973.
AND THEREFORE,I,the said OLIVE G.ANDREWS,Executrix of the
Estate of DUANE M.ANDREWS,Deceased,Late of Sun City,Arizona,for myself,
my heirs,executors,and administrators,do by these presents remise,release,
quit-claim,and forever discharge the said Romaine Scott Smith,Executrix of
the Estate of Mabel A.Wherry,successors and assigns,of and from the award
due and payable to me under the decree of the said Orphans'Court,and of and
from all actions,suits,payments,accounts,reckonings,claims,and demands
whatsoever for or by reason thereof;hereby agreeing that the said Orphans'
';
.'
.-~."
Court shall by its decree discharge the said Romaine Scott Smith,Executrix
of the Estate of Mabel A.Wherry,deceased.
~IN WITNESS WHEREOF,I have hereunto set my hand and seal this
,?-,\Day of May,A.D.,1973.
Signed,sealed and delivered ~&£;~~...:.:~:--c-.....::.A::...l:..L..-=--t/_·c2~">n::--t:/_~_~-"-_'_(SEAL)
Olive G.'Andrews,Executrix
of the Estate of Duane M.
Andrews,Deceased.
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form
Estate of ~t\~~.h..~~~~~X .
-Deceased
No ?}:-.?~~g??.
Fiduciary RQ91~~m~..~fQ~~~~.tt;h .
Date of Date of
Decedent's death QP.t:~R~~..tl:.t.J:~:?t ,.""'",Grant of Letters ,.~~~.~.~.~.~.~~.~.!~.~.?~, .
This is the .f.~.~.~~~~~..f.~~~~account fi led in this estate
If there have been former accounts filed in 'this estate;·Iist Jile~;number or number and term ~.
None
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Fi led Record:..:.":~..;~:,;.
Name of;surviving spouse Noos ,.
List issu~,where material':
None
Did decedent marry after execution orwill?"(jnaicate)~No.Any children born after execution of will?(indicate)....,
Y••No.If answer yes,name them ,..
....................- _-.-_- _ _..--_.._-__--..-__-__.__.__.._.___-_-.::.,;~a:;..__.
Legatees Relationship ,Interest Fiduciary,if deceased or not sui juris
martha Lou Bennett
Norma Jean Coleman...
IYIarjorie .Crow
Eiaine Stoll
Paul Shape
James T.Andrew
Rob~rt L~wis,Jr.
Jean Shrontz
Duane'Andrew
Goldie Swart
Romaine S.Smith
Niece
Niece
Niece
Niece
Nephew
Nephew
Nephew
Niece
Brc'ther.,
Sister
Sister
Diamond ring
Diamond ring &silverware.
Dinner.ring set
China pishes
$2,000.00
$1,0(;)0.00
$500.00
$500.00
1/3d residue -Deceased:Olive G.Andrews,
Executrix1/3d residue
1/3d residue
List,if exceptions to above;
No exceptions
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to -interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.fttM
If any exception give cause:.
~,'...
File copy of Notice '-.'-'G
ar:d date of mailing ~.
Is estate subject to the filing of a Federal Estate Tax Ret~rn?Y.l?.I?"""""""i''''''''-'<:'''i'''''''-'.::.•...j:.~:.:.
~oi,-_.,__...._ •"-_,.-........"1//
Actual'payment made on Pennsylvania Transfer Inheritance Tax.Amount $;l~~~f.tl~.lZ.-!:.::::~.~:?~;:.:~.Q .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant ~.
NA.--___-..-----__.__-_-_.__._--..---_-----_-_---_._---__---___ _--_--:_---..-_._-_..-___--__--_.
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-
<;l,y,iri~g adjudica'~ion,and a statement of any other facts deem.ed nece~sary for the preparation of the adjudication:
~~~>r ~-~r',
'..):.,.
~LJ~;'I
,~!.....
.";";;.,,,.......
.'"~#~~"•
~,,;:"',',"',..None .''---:~~~,;<.""
;'-~..~
'.,4>""'"._,,',
~
";;",~'".--<;,.;)J ...j~,::_..:,,:"
.~I r ·t·;,......:~,-..,J 4....~.J
-~'....,
').h...,~~
'.:'1-I '.:~
!'
C~;;!'J''~,'.,'_l~:,,'~
~-.''..'l'~!.'
,~.,--'.>'<-.:;.,"~
~_,>.<.',...,'"'"'I't
-:<~!'\.
Balance for distribution per account,
Itemize any additional debits not shown by account:
Income received 2/13/73 from Mc:Ilvaine =tH,Weir
Np~1 and Weir No.2 (Phillips Gas Wells),repre-
senting royalties for 5...,,1/2 years,
Sale of the same interests to H.W.Gray,350
Locust Ave.,Washington,Pa.,on 3/7/73,
$590.00
300.00
$..~~.~~'.~~.~g~~:.
Total additional debits (Add)
Itemize any additional credits not shown by account:
Additional Federal Income Tax over amount allowed
in Account (paid $tB7.91,allowed $227.41),
Additional State Income Tax oyer amount allowed in
Account (paid $60.18,allowed $52.12),
Additional Inheritance Tax pai.d on 3/12/73,
T Costs..t>aid on .fili.nstFinal Account,otaT addlnonal credits \;)uo ractl .
Balance for distribution
$89.0.•.0.0 .
60.50
8.05
47.03
29.00 .
$------14"4';"58-----_'1 1li3 .~a _
.$;.:!'~.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (o"r distribution Value>;,'
Entire balance in cash•
......
..No.
Estate of MABEL A.WHERRY....................---_------..
Deceased
.Fjd_uciary..~g!!1.~JD.~!?c;:.C?t~!?'!!~.th -._.
t.
PETITION SUR AUDIT
v ·1 ~FROM WHERE -DECEOENT LEFT A WILL
FfLEDp
'73 MAY II AU 9 53
RUSSELL MAHINO//
REGISTER OF WILtS
WASHINGTON CO.•WA.
,;',
~-v o~
'"..,,f "\"-,(
'\-/
li-~
I ~
..
...:
_.Counsel of Fiduciary will submit herewith the
"following,in conformity with Court Rules
adopted effective December 3,1951,being
to-rule No.9:paragraph b-c;and divisions
•thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are 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.
FLOYD A.KING
Attorney
~2
,
If Family Exemption claimed by Petition,give place ~f Record:~.~~~.~~~~..~~~~P.~~~~.
If Family Exemption is claimed at audit,give name,relationship and basis for'Claim:.
List any advancement or distribution on account that has been made,'and nature and amount of same:
Duane Andrew,$9500.00 ",James'To Andrew,$1000.00 I-
Goldie Swart,$9500.00·Robert Lewis,Jr.$500.00
'Romaine S.Smith,$9500.00 ~ean Shr~ntz,$500.00
IYlartha Lou Bennett"platinum diamond ring,$450.00
Norma ,Jean Col~man,wh~te .gold diamond~ring,$150.00;silverware $25.00
IIarjorieCrow,diamond dinner ring'set,$100.00
.Elaine Stoll,china dishes,$50.00
Paul Shape ~$2000.00 I
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:.
'-,
Balance for di~tribution,
Add:,Estate Tax jaid3/13172,
Balance before paYment :of'.Estate Tax,
$43,143.48
9,280.99
$52,424.47
..J
1/3d to Romaine S.Scott,$17,474.82
Less share of Estate Tax,4,003.81
1/3d to Duane Andrew Estate,$17,474.82
.Less share of Estate Tax,2,638.59
1/3d to Goldie Swart,$17,474.83
Less share of Estate Tax,2,638.59
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named','Fiduciary or representative thereof,
$13 ,471.01
(
$14,836.23
,$14,836.24
$43,143.48
being duly J$!¥.Q.J;'D doth depose and say
that the facts set'forth in the foregoing petition are true
to the best of ':l.~.~knowledge and benef.
...........~~~~~,to and subscribed before,
me this U.~.L..day ~f ·}1~!;~~.~19 ?~..
S;gno'u,e ~f bff;ce~_)jld_~
Title of Officer :"":.~~t.~i:Y...r.P.P.Jj,~~.
Office expi res :~.~.PJ:.~~.~E..?.?.I ~n?..
And your petitioner will ever pray,etc.
.~~..~:~tf..~.~~.:.
············································i····'····.
AND AGENT OF THE COMMONW&ALTH
...Form RC C·10
OF Washington
.DEDUCTIONS ALLOWED INi.__.~I'\'(n ~\~ic".2.z'l.eS .
~:THE SUM OF $·...f 5.7.{.L~.~
:~..()'.:D~;:~:::
.%Register of Wills,Agent
c).,
STATEMENT OF DEBTS
AND DEDUCTIONS
COUNTY
".
OFFICE OF THE'.--.....,...
REGISTER OF WILLS
/..~
ESTATE,OF ~MAB~:::E~L~Ac!.._WHER~~R~Y~LATE OF Canton Township;Washington County
DATE OF FILING APPRAISEMENT DATIi OF DEATH ..::0:.::c:....:t:.::o:..:b:..:::e=r--=l.::.lL,--=19~7.!..:1~_
1f~1t NO.OF NAME OF PAYEE REMARKS AMOUNT /VOUCHEit "
II
Nov.15 lRalph Piatt·Funeral ]1 ,1,792 00.1
'.
"it:;IRalnh Piatt Death Certificates 4 75'
"
1S
,
It West Penn Power Company Electric "7 07-
"15 Columbia Gas Company'Gas 'I .15 00.I,
"16 John C.McGinnis,Jr.,M.D.Med1cSJ.Services 43 98,,
"16 Annex Pharmacy Drugs i 1)55.''I
"30 Bell Telephone Company Telephone ~I 5 16.II
Ii
!)At!14 West Penn Power Conroanv Electric "·10 17·II
!i
"1~1"',,1 •'"nOl':!-Gas :1 lC;00·
"16 .Flovd A.KinQ'.Attornev Reimbursement f~costs advanced 24fortakin~out tters 50.
Ii 14.Washin.2ton Countv'Reporter Advertisement 00'
,.,
14Observer-Renorter Advertisement 00
II
"28 Citizens Water Company Water ,7 02.."
"28 M.W.Graham,M.D.Medical Services 20 00
.,
"27 Russell Marino,Register Inventory &Appraisement 19 00
Brokerage fee on 1,440SunnYHillsRealEstatesaleofresid,ence 00
Romaine Scott Smith Executrix'Commission 5,226 74
SaVl!rs.KinliZ'&Keener Legal Fees :...I'~6,415 )4
-6 00'Russell Marino.Register Final Account -
Clerk of Orohans'II 80 00·Court Final Account
.1LetteringMonument 35 00
transfer stamps on .deed for sa·le -
Commonwealth of Pennsylvania residence nronertv 240 00
Trinlty Area School District tFansfea stamps )~~deea.for sale 240 00oreslencej)ro erty
"00Savers,Kin~&Keener Postage &Telephone Tolls 20 I
I'~IRomaineScottSmith,Executrix Travelling expenses 100 00.
I Alice Ruth Strosnider Notary Public fees'?00 I
COMMONWEAL.TH OF PENNSYLVANIA }ss:;O/;;L /~~/S d!
GREENE II
COUNTY OF
II
~
I.Floyd A.Klng HEREBY CERTIFY.THAT.TO THE BEer OF
IIIV.I(NO~LEDGE AND BELIEF:THE FOREGOING IS A JUS~AiD TRu~srA~oP DEBTS.FUNERAL EXPENSES AND EXPENse OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Ma e A.e¢II __:~
INHERITANC.E TAX·PURPOSES.(~11 ..........::~EASE.'S DEDUCTIONli FOR../IIA/~C?t 1)~A '*--,-..'r~,_,~•(L.5.)
~ORN!i.NDSUBSCRIBED BEFORE ME THIS
,III IDAY01'
II..'anua)?Y)-n tJ .18 72
(/././"'~.J 11~,L./',./177:~-."../~A./II
-MY ComJ!lission .~xP"!.res I September 27,1975 ,,i.,~II.,
-"'",...:/\..
o'jl
!I,
._<i;,~
"\,.'-,,,".'.::.;~.';'",.'RE:ES'i'ATE OF
No._
/-.:-.-:~..~,
-:..........",'"'"",-~.
_____~EL A._l'!~_~R'L ... .
.....",.'.Deceased.,,.",.
"
"'.
I'
Inventory and'Appraisement
\•'~':~~•.H.~
·1
,
I
I
1
:I
I
SCHEDULE "A"-PERSONAL ESTATE
Article of Agreement dated 6/20/68,between Mabel A.Wherry,
seller,'and Leona Bentz~buyer,for sale of 106 A.3 R.16 P.,
and,2A.70 P.,and other land for $16,000.00,payable $1,500.0(
down upon execution of Agreement and balance in equal monthly
payments of $100.00,commencing on 7/20/68,with interest at
5%per annum;balance due on contract at death of Mabel A.
Wherry'on ,10/11/71 .. .
Mel~on Bank SaVings Certificate No.20112,dated 8/6/63,face
am9unt $10,000.00 .
Fou~.Mellon Bank SaVings Certificates all in'amount of $1,000.00
witn'S%interestz No.18215,dated 4/10/67
.No.11055,dated 7/27/66
No.43565,dated 8/17/67
.No.54329,dated 8/28/68
'"t IChecking·Acct.in Pittsburgh National Bank,Washington,Pa.
savings Acct.No.83~2060-89i in Pittsburgh National Bank,
Washington,Pennsylvania .
,;In-If.'vnecking Acct.No.326-6453 In Mellon'National Bank,Washingtol,
SaVings Acct.No.1642 in Mellon National Bank,Washington,Pa.
Christmas Savings Acct.No.399 i~First National Bank &Trust
Com~any,Washington,Pa.
SaVings Acct.No.X4334 in Mt.Lebanon Federal $avings &Loan
Assoc.,26 S.Washington Street,McMurry,Pennsylvania
Savings Acct~No.15950 in First Federal Savings.&Loan Assoc.
Washington,Pennsylvania
Income SaVings Certificate No.K13560,Mell~n National Bank,
Washington,Pa.,dated 12/31/70,face amount $500.00 .
Judgment of Mabel A.Whe~y vs.G.Emerson lVherry at No.8 FeQ.
Term,1962,filed 2/5/62 in C/P Court,Washington County,Pa.,.
in amount'of $427.50 with 5%interest '
Share Certificate No.9937 for 391 shares of capital stocl of
Provident Fund for Income,Inc.Par value of $1.00 -@$5.32
I
12 _48/f'50'
10,000 00
1,000 00
1,000 00
1,000 00
1,OQO 00
2,379 90
1,647.28
P~.16,274 43 .
15,033 41
90 00
3,128 ·40
14,282 86 ~
500 00
427 150 "
I
2,080 17 2 ..{
.,..,"•4
I",!;_!f\j•.
~.~,.
1
PERSONAL ESTATE (cont.)
'\
1
SERIES "E"'BONDS ..FACE AMOUNT $25.00
jointly owned as above)
I
.'I
.-'
9 62
9 92
9 92
9 64
9 64
74
19
31
31
31
04
L~.634~.Sz.
4:·0J
4 OJ
4 98
4 98
4 57
4 57
3 57
2 J1
1852
18 12
.12 2~.
11 64,
11 08
'11 52
11 76
11 24'
11 76
10 96
',1
II
""
It
"
"
""0
Vernon G.Wherry
Vernon G.Wherry
...•.
SERIES "E"BONDS -FACE AMOUNT $100.00
(all owned jointly with Mabel A.Wherry,decedent,who survived
each of the other joint tenants,Vernon G.Wherry,Theodore D.
Anq,rew,alkla Theodore B.Andrew,.and Hazel Lewis)
ebruary,1944,I Vernon G.Wherry ..
ecember,1944 " .
arch,1959 1
ugust,1960 II
ovember,1960 "
ebruary,196~II
anuary,1962·.Theodore D.Andrew
uly,1961 Theodore B.Andrew
anuary,.1962 J.Ellis Andrew
arch,1962 Hazel Lewis
SERIES "E"BONDS -FACE AMOUNT $50.00
(all jointly oWned'as above)
pril,1943'
September,1943'
eptember,194)
une,1944
une,1944
ay,1942
uly,'1942
.ecember,1942
.anuary,1943
arch,1943
ay,194)
Janunry.19IjJ.,.
une,1944 ' \
ecember,1944
pril,1945
•January,1946
pril,1946
ecember,1946,
pril,1947
May,1959
March,1960
/
latinum Diamond Ring (1 carat)
White gold diamond ring
white gold diamond dinner ring set
china dishes
1961 Dodge Lancer Autmobile
silverware
household furniture
45 00
15 00
10 00
5 00
30 00
2 00
1,4-0 00
j'Four shares out of a total of fifty shares in the Challen R.
Tennant Gas Lease on acres in Amwell Township,Washington
County,Pa'..recorded in Deed Book Yolo ,Page
P~ys approximately $24.00 per year
One-half interest in Snee Gas Lease on 170 acres (4 tracts)
West.PlIca Run Township,Washington County,Pa.,recorded in
Deell Hook Vol.1l.~20.PF.q~;e 35:1.~.illr1306j Pdge 1150.l'aYEl
approximately $85.00 per year
Vi~tor Oil and Gas Lease -2t sharesj Ullom Oil and Gas Lease
3 shares;and Hickman Oil and Gas Lease -2t shares;·all in
West Pike Run Township,Washington;County,Pennsylvania..:
recorded in Deed Book ,.Page ;Deed Book ,Paee
1-;-:---'and Deed Book ,Page ,respectively.The
three ieases pay a.pproxl.niai;ely $Lj.;).OO per ~rear.
72 00
255 00
1~00
$87,720 41
'fOTAL -PERSON AT.gSTATE
~-------------------.------------0-,.--.JC--:'..,,;-C-.(.'f:o--.v\~,-;;-,-.------~-------------..,.
I
".-..._..:::......i ........
Lot No.60 of the Ellwood Park No.2 Plan of Lots,Canton Town-I
Ship,Washington County,Washington,Pennsylvania,having thereo
a five room brick house with integral garage,Assessment No.
1212191,being the same real 'estate conveyed to Vereon G.Wherry
and Mabel A.Wherry,his wife,by deed of-C.E.Harris,et ux.,
dated 7/15/49,recorded sarne date in Deed Book Vol.758,Page 49 •
.Ellwood Park No.4 Plan of Lots recorded in Blan Book Vol.
Page.
. I
'......,....,
..,-
,.
$24,00 00
..~
I1·
.
I
l'.1
I.1
,I
11'1;1Ii I
IIq
I
.1
I'
II
IiII:;
":,,
'I
I
'II
.:Make notation of any Mortgage
and Judgment~on Real Estate TOTAL-REAL ESTATE $24,000 00
I
r
",
Commonwealth of .:Pennsylvania,
,.
.,'County of Greene,}s~:
Before me,--------_:----------------"~_
in and for said County,personally appeared BgJ.llgJ._rr~__.s..l!Srni.tlL_~~'
personal representative of the estate of ~~I:!__A!Wm:::3JlJ----------------------~--------"---,deceased,who,,'being duly sworn according to law,depose and say that on the :~day of ,19_'Z.~,
__l?.h~made an inventory of all the personal and real estate of the decedent,and determined the
fair value of the said personal and real estate of the decedent;except real estate located outside the,
Commonwealth of Pennsylvania.
Sworn and subscribed before me this ------------------1 ~--4.---~------------__m _
day of __..."A.D.19 . (Romaine S.Smith,Executrix
,---------_._------------------------------_..._------._---------
,;;,••".,'4 ~'''',......."..:.~"..,
~
".Dgj
C~~
,j
Po
...."0'j;..~ti.i
,;o
til.!:".;:
p,
E-i......:O..s
'7.'0......E-i '
o l:::Q-.*
!9I~
:Q),......
I ~l"d..-I '<Ml Q)
.;:t ~i ..s::.~'<:.)o !en
N !tHe-:I,~
..-I ,~..-I ,......
..-f I cd
Yirl ~i i>
Q)..s::--+->..s Q)o "dE-t ~t3.So
Q):;
""0Q)..s::<:.)
,000)',
oo•ooo.
~
§Q
Q)'3
""0Q)
~<:.)
Ul
~'
Q):;
"dQ)..s::<:.)Ul
..-I.;:t.oNC'-.
~~~~
~Ul
~Q)-+->Ul'So
Q)
~
~rl
~
<Ii
~Ul;...Q)-+->Ul'So
Q)
~
.s~~o1::0
Ji iii-+->~.....rn.;::rotH
,.....,;3:0
uQ) Q)
:-;::C,,)~a2o
~
E-4 <Z 8ri:l Cf),ri:l~_.,Ulri:l 1-1 ~
00 <:~
1-1 ri:l en<c:=1-1c:=-<~0 ~~Z ~<<~o ;..:l <Z <E--<Z ~
~0 0.....en ::t:~c:=~o rT.,1-1E-4 ....~Z 0...-
ril ~;>0Z~
-en~
tHo
Q)-+->.$
!J,d,
da
bb~~~
$g
~I::~
II
I:II~:g§!
~i~!.'<lH:rxll~!i
!:'
!
~o
~<E-4Ul
ril
oz
en
'm
IJ"l
::c.a:...
~.'--"
W
1--'1 I'--
-
~~
(Y'lr-•
c.l'J4O--'Q..:z:....J :'
-~Ooc:>-Q~'lJ...z:.....0 0--j-:0::r:
J l.J,.J C:~w\-z
c.f)c.f):i:
c.f)(:;<J)
::::>W4;
0:0:::;,I
:!INON
VINVA'1XSNN3:d 3:aISJ,QO -~J,VJ,S~'IV~a -":J,,~'1Qa~HOS
l ./:'-~-........,.....
f~'"...~-
~.J"'4 .~t.
'.'
:
I,Mabel A.Wherry,of Canton Township,Washington County,
publish,and declare this to be my Last Will and Testament,
Pennsylvania,being of sound and disposing mind and memory,
revoking all Wills by me heretofore made:
I
II
do make,I
hereby I
II
I
,/
direct that all my just debts and funeral expensesI
EMt l1l1Iill.aUb QItstament
First:
.'
.'
be paid as soon as convenient after my death.
Second:I direct my Executrix hereinafter named to sell and
convert all real estate of which I die seized and possessed,into
cash,and to make private or public sale or sales of the same,at
such times,and for such price or prices.as she may think best fo~
I
could do if living,upon receipt of the sales price.
interest of my estate,and to make,execute and deliver,the best
good and proper deeds of conveyance for the same,the same as I
Third:I give and bequeath to Dr.P~u1 B.Shape,my nephew,
!,
II
I,
II
thelI
large platinum diamond ring (1 carat).
sum of One Thousand ($I,OOO.OO)dollars in cash.
sum of Two Thousand ($2,000.00)dollars in cash.
small white gold diamond ring and all my silverware.
I give and bequeath to M?rj~rie Cr~w,my niece,mySeventh:
I
I
Fourth:I give and bequeath to James T.Andrew,my nephew,the I
I
Fifth:I give and bequeath to Martha Lou Bennett,my niece,my I
ISixth:I give and bequeath to Norma_Jean Colema~my niece,my I
I
I
I
I
white gold dinner ring set with one large and several small diamonds.!
Eighth:I give and bequeath to my niece,Elaine Stoll,all my I
I
II
-~f )!'/2Z&/:C.-l a ""?£/M)t{~SEAL)i
(l
I
I
I
china dishes.
41 ;.;1.'.'::.
"',.
.~;.::,,:'}"
Nin~h:I give and bequeath to Robert Lewisz Jr.,son of my
sister,Hazel Lewis,deceased,the sum of Five Hundred ($500.00)
dollars in cash.
Ten~h:I give and bequeath to my niece,Jean Shrontz,the sum
or mixed and wherever situate I give,devise and bequeath to my
brother and two sisters,namely,Duane Andrew.L Goldie Swart,and
Romaine ScottL share and share alike.
of Five Hundred ($500.00)dollars.in cash.
persona1
,
I
II,
sisterJ
All the rest and residue of mv estate,real,
AND LASTLY,I hereby nominate,constitute and appoint my
Eleventh:
Romaine Scott,Executrix of this my Last Will and Testament.
IN WITNESS WHEREOF,I have hereunto set my hand and seal this
~~day of November,1964,A.D.•
~H/a :2d:Me~(SEAL)I
I
Signed,sealep,published and declared by the above named
•Testatrix as and for ~er Last Will and Testament in the presence of 't
I
us,who,at her request,and in her presence and in the presence ofl
each other,have hereunto subscribed our names as witnesses thereto.I
I44~e-J ,3 ~~~.6dI
%m J -J~<'-L~I
I
I
I
i
'-".........,J
$--------$---------11l1
$--------$--------112'70 Tax on
6%Tax on
lr3/1oo------------··----------------------------dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
DE:PAf:;Ti/IENi"OF REV::NUE£:.581 2OFFICIAL RECEIPT 0 PENNSYLV.!\.!\lU-\H~H2mT/\.NCt i\ND ESTATE TAX~:li B"j _0 -
J'~:I RECEIVED arm HUm.mED Ti'iENTY THF~jill and
~ROHAINE SCOTT SHITH-EXfL.
I bFrom:ArTY SAYE:1=l0,l\TNG &,K"'Ti~i,n;;iI
tJ Address 77 SOUTH HASIU;,IGTON S'l'Ri[i,T
i'l
\.~'IAYN.ESBUnG PL1'J}JSYLVj~NIA 15370~~:J!J
,
"'.;File No,63-71-1123
I
Dote of Death 10-11-71 150/0 Tax on $ON ACCOUNT $_,.;;;;12;..;.9~.~93:::;...-t
$--..,..-,------lrJ/
$__1_2....9:.&..J,,93"--_
$---------1111
$_---.,;6::..:.~50=__11
%Tax on $$----------K\1I
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 _
I-.J Dote of Payment __-!=J!.ii..,WJ......,~"'~'-~··W·l~-O_4_.._1l...:.9t.l.1.72L _J
:.,:.11!Name of Decedent NABEL A.\',7I-IE.q.'llY
')1,'II~Co,n',
~II Remarks:
".IJMO .'
!21 j"~.
I~'~~
·H.:~®00 ~~~~ill [L SEA L TOTAL AMOUNT PAID $==12=3=.4:!::::!:3===~.~1NO"".b.d"iv~"'"........~)8-221-2 Q (J ()'-.-/rv1 .
U!Received b )-.;?C/,),4kK..K.dura Iu.!)"-QI~:NOTE:In accoptlng Iho tran,for Inhorltanco 10.an fUlure e.lale.,prior 10 Ihe doath of Ihe~lf9¥~iu (Sigi'rowre)J.OJlJl../i 'enan'or 'enanl for yea",a.evidenced by this receipt,It i,undorslaad Ihal the Cammanweallh all '..;\I .\l~'nat be precluded or prevented from hereafter aueulng additional Inheritance 10.at the dealh a ~.)'(I n I 1\Jl.h .;LV 1 If /\)~life 'onant or tenant for yoa"whenever.It appear.that such addilianal 10.may be legally duo and ,.-'"A (T1)tl\!,).
callocllble for any reason whatsoever,\\....f....IT....••-..,
,-....,--_.----_...--~-----~---,......--.--.....-~I--.--~_..._.....<..--..-~.-......,••----..-~...
II
!..~I..'}.I.
I
,
.\
/.I
III
I-,
I
i I
I
III
./
J,
j
I·i!
I\
"(;,,"v'It ...~'_II~;',.....-.•~.,'......_'.1 .".~••"•,,'t;:;.,'."-:2 /1'DE?Afm,,":ENT 0;:i~EVt:[\JUE ,""If'"......\1.:"7 .
"QY','.l,l::{:'i;\'(/;~!~\t~.rr
NO,8 4·581 3OFFICIAL RECEIPT e ?EN~'lSYi..V.6.N!A INHE~rrA~,jC!':.AND ESTATE 'lAX ~~~::~:~~~~1 ~."t[l."'-'F."\:.,,>,v;if.:.:.....
-,i
RECEIVED FIFTEEN 'mOUSAND FOUTY THO and 66!J 00----------------------------------dollars I
ROHAINE SCOTT SHITH E:CR.representing Pennsylvania Inheritance or
ATTY.SAYEH.S.KING &KJ;;F,~.JER Estate Tax due from the following,estate:.From:;
~"i
Address 77 SOUTH VTASHINGTON STIlliET 2%Tax on $$r
1\,
\'IASYNESBURG.PI:NNSYLVANIA 1'5170 6%Tax on $$..,
File N~.63-71-112;3 Date of Death 10-11-71 15%Tax on ON ACCOUNT $15,834•.38 "s t·
J 10 len?(Date of Payment %Tax on $$I~Il(
Estate Tax,Act of 'I
Name of Decedent MI-tBEL A.l'lHERRY May 7,1927 $
15,,834:.38 ,
County vlASHINGTON ~iTOTALTAXCREDIT$ro,
Remarks:Less five percentum of tax jf
paid within three months after ..~
JHO date of death $791.72 (,
:h.j.Plus interest at the rate of
__%from "lito$
®rn~~~~&[L "15,042.66 l
SEA L TOTAL AMOUNT PAID $(!
NOre,To b.d.liv.r.d 10 I""poy.r 38-221-2
Received bQI..A~\~~1'I1{ctte.~1
,t-NOTE:In accepting the transfer Inhernonce lox on future estates,prior 10 Ihe death of Ihe ~o:;/')~,-}-;(SlgnOtoTe))~~!llenontorlenonlforyears,as evidenced by Ihi.receipt,II I.understood that the Commonwealth s all'.
nol be precluded or prevenled from hereoller assessing oddilianol inheritance tax 01 the death of ~')0z...n,.<'\,.1't &--!1./I""P(/...)
life lenon'or lenont for yean whenever It appeors .hol such addltionollox moy be legally due ond·-....-~<).(Tit&l ."collectible for any reason whotsoevor,.
.-~jio/Il;=~ll6i&='lOQili=;'=tlj{"-Gi~-9i~-----~~<:sfj%o~"':Iii =~_
,
!'j"
\'
~.
[i
i'.,'
:I ",~'1.
I .
'1
I'
I
::E.;:x:,
..-"-.I
»om?:'t.t..l
f
(J).G')c:::J:::I:-<f)Z <f)(J,
:J:>o r
--I
-c
C)fTl rn rn
-1:::0'o r
Z 0 0..,.,3:
0 p.x::a ..
p ~~
:::x
r -
~r-:z c.c
'!>(f)0 ton
t.t..l
F
'\.'''-'.;,...."...
I,Mabel A.Wherry,of Canton TQwnship,Washington County,
Pennsylvania,being of sound and disposing mind and memory,do make,
publish,and declare this to be my Last Will and Testament,hereby
revoking all Wills by me heretofore made:
First:I direct that all my just debts and funeral expenses
be paid as soon as convenient after my death.
Second:I direct my Executrix hereinafter named to sell and
convert all real estate of which I die seiz~d and possessed,into
cash,and to make private or public sale or sales of the same,at
such times,and for such price or prices.as she may think best fo
the best interest of my estate,and to make,execute and deliver,
good and proper deeds of conveyance for the same,the sama as I
·could do if living,'upon receipt of the sales price.
Third:I give and bequeath to Dr.Paul E..Shap~my nephew,the
sum of Two Thousand ($2,000.00)dollars in cash.
Fourth:I give and bequeath to James T.Andrew,my nephew,the
sum of One Thousand ($1,000.00)dollars in cash.
Fifth:I give and bequeath to Martha Lou Bennett,my niece,my
large platinum diamond ring (1 carat).
Sixth:I give and bequeath to Norma Jean Coleman,my niece,my
small white gold diamond ring and all my silverware.
Seventh:
china dishes.
I give and bequeath to ~~!.J_~ri~_.fr?..:~.my niece,my
'--""f(.!);A(C~d
j ,
I
t
Ninth:I give and bequeath to Robert Lewis,Jr.,son of my
sister,Hazel Lewis,deceased,the sum of Five Hundred ($500.00)
dollars in cash.
Tenth:I give and bequeath to my niece,Jean Shrontz,the sum
of Five Hundred ($500.00)dollars in cash.
Eleventh:All the rest and residue of my estate,real,persona
or mixed and wherever situate I give,devise and bequeath to my
brother and two sisters,namely,Quane Andr~w~Goldie Swart,and
Romaine ScottL share and share alike.
AND LASTLY,I hereby nominate,constitute and appoint my sister
Romaine Scott,Executrix of this my Last Will and Testament.
IN WITNESS WHEREOF,I have hereunto set my hand and seal this
~if~day of November,1964,A.D.•
Signed,sealed,published and declared by the above named
Testatrix as and for her Last Will and Testament in the presence of
us,who,at her request,and in her presence and in the presence of -.
each other,have hereunto subscribed our names as witnesses thereto.
:dAJ~".i£~;7~
---Lq4.-1'J-J~d?1.¢.-
.,...;,\.
tf
j
I!
I
Ilt~i
II•,
~'I•iI
i,
)
•t:
Form RCC-33
RESIDENT DECEDENT
~3-7/-112.3
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
WASHINGTONCOUNTYOF
IhWORTANT:This return must be completed in detail and riled in duplicate,with will attached,with the·
Register or Wills or the County where decedent resided;.Return is due within one year aner
date or death,unless an extension is granted by the Secretary or Revenue.(Section 703 or
the Inheritance and Estate Tax Act or 1961.)
l~;~~;'.~.~EESTATE OF ~.:A:DXXX:M:'IDN~IVsvvIT:RArvvrTV;OR(State full name of decedent)__
WashingtonLateof . .County
(Month)
OctobElX'
Pertnsylvan1a
Greene ". . .Jss:
ROMAINE SCOTT SMITH
State of .
County of
~tor
Decedent died
rix
..,.,, , ,",,.,.,,.'",,.,····....·····G··········,···,··,,······5 ..,..,,.,..,...,'.Executor
of the estate of the above-named decedent being duly sworn,depose and say
1~J)llY)',....,~~·y~~),~t~ellVing a last will,copy of which is hereto attached.}
Name and address of attorney or}
other authorized re.presentative to
whom all correspondence should be
mailed.
Floyd A.K1ng
77 .SOuthWashlrigton Street'Waynesbi.U."g'.Pennsylvanla 15J70 .
Th.at as such ,'Kx.xxxxxx.deponent is familiar with the affairs of said estate and the properly con-
(ExN~utor-Admjnj8trator).
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:-
M
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
__IN IUIICIl DECF..DEJ:jJ ~~NTjj:D..4.SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT..........~................-..---v u .,...•.,n.--,~..
."..•.......-
That the contents or said sare deposit box or boxes are itemized under Schedules or this
return,with the exception or the rollowing,ror the reasons hereinarter set rorth:
That Schedule A attached hereto and made part hereor'sets rorth fullv and in detail all the
real property in the Commonwealth or Pennsylvania or which decedent died having an interest therein.It
also sets rorth the mortgage encumbrances upon each parcel or real property at the date or death,giving -
the amount still due at death,name or mortgagee,date,rate or interest,and book and page or record
thereor.It also sets rorth in the columns provided thererore the assessed valuation or each or said
parcels,the estimated market value thereor as or date or death or decedent.
That Schedule B attached hereto and made part hereor sets rorth fully and in detail all personal
property wheresover situated owned by the decedent at the time or death;all moneys lert by the decedent
at the time or death,whether in decedent's immediate possession,standing to decedent's,credit in banks
or deposit,savings banks,trust companies,or other institutions,whether individua~ly,or in trust ror
any other person or persons giving also separately the accrued interest thereon,ir any,down to the last
interest day prior to decedent's death in the case or savings banks,and to the date~or decedent's death
in all other cases;all bonds,postal savings,treasury certiricates or notes and;other evidence or in-
debtedness or the United States to the decedent;all obligations,whether by statu~e oX'agreemen~they
are designated as tax rree,or the United States,or any state,or political sUbdivi1Jlon th~reof,or or
any roreign country,which are owned at the time or death;all wearing apparel,jewelry~silverware,pic-
tures,books,works or art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels or whatsoever kind or nature,lertbydecedent,together with the rairly estimated
market value thereof;all bonds and mortga,e:es held by decedent and or all claims due and owing decedent
at the time or death,and all promissory notes or other instruments in writing ror the payment of money
or which decedent died possessed,or whatsoever nature,with interest thereon,ir any,giving the race
value and estimated rair market value thereor,and ir such estimated rair market value be less than the
race value,it sets rorth brierly the reasons ror such depreciation as to each item;all moneys payable
to the estate rrom lire insurance polictes carried by decedent;all annuity and endowment contracts the
proceeds or which were payable upon the death or the decedent;and all the corporate stocks and dividends
due thereon and unpaid as or the date or death,bonds and accrued interest thereon to the date or dece-
dent's death and other investment securities owned by the decedent at the time or death,with the market
value thereof at such time.
\..,\.
In the case of securities of close or family corporations,the values reported.are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with .the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within tWQ years of decedent's
death,in contemplation of decedent's death,or intended to t~ke effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.TherA is also set forth in said
schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by
virtue of the exercise by decedent,either individually,orj~intly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the wi'll,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and.the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing ani!unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A", "H","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
SUbs~ibed r d sworn to be:tJ~e me th;:/.~../~c;,....J'
.............d~..~day of ~19 Z........~.~~~.~~.~.~~_..Ch~W~//-L-~230 ~~\<ytt~Af~ng£~W................................~~~.......~~~~t'it ..~k~·~1~···1·5;20·····.._····
7 ~~~I~~!.:.~::.:.~t:~~~~~~=~~=:~~d~':)=~:~:~~:~
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule RH"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
......,....,
RCC-34 (1-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF RE'VENUE •
B,UREAU 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 held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a.
cres;also statement of mortgoge encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
Lot No.60 of the Ellwood Paz'k Platl of Lote,
canton 'r01fftSb1p,Washington Co\l12ty.Wash!.n8toft,Peueylvanla,haYlns tboreoa _ttv.):OOm brick house
with utearal saraat.Asaeaament no.1212191,belD8
the 8&Il8 ~ea1.••tate corwele4 to 'Vernon G.Wherry
and Habel A.Wb~t~bi8 w1te,b1 deed of C.E.itA""""s,
et we..Q.ted 1/1S/~.recorded same dateln Deed
Book Vol.158,Page 490.
(Ellwood Park llo.2 Plan of Lots.reeoJ!ded 1tt
Plan Book Vol.158.Pap 490.)
-
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
COMMONWEALTH OF PENNSYLVANIA
.TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT ESTIMATED DEPARTMENT VALUATION
VALUE MARKET VALUE (Do not write in
this space)
3,128.40
14,282.86
(2,080.12
,$12,(iSa"e IJ fSL./,So
$10.000.00 /6/CJ co l
1.000.00 )0 C C /
1,000.00 I ce e ,
1.000.00 100 c1,000..00 Iccc,
2.)19.90 2379 70
1.6Iif.?d /~Y7~f
16.274.4]j~27 l/.'/-3
15,033.41 /5~6 sq,<f/
••00 90
Ads.c~of ..,a'"daW 6/ffJ/68;bat..
-,Wl.~11«t.lad 1eUA "0....m eel.of 106 ,I...16 '.dI1 te A.•10 ,••
..otbc 1IDd fU''t6.000.oo•.pqa~$1 •.soo.00
4olr;Q U»M eMOUtS.oD of ..tpIW:.ICt ..~I.D
~.~~ol.lCO.OO.~Oft1/20/68.14_~at ,.PU"anuua.haI.-
..,..contrMt..."...t.b of....,.A.'fbtftJ'lo/u/n
IIIU...._~,Cutlft••10.201ft••ttla/6/f,.,.t.-ao.to _0,000.00
~a.uoa BQl ~e.tlA.ua all to~ot $1.000.00 ..til..jC.~.
10.um,.4aWIf/.t0l67
ffo.1105'.4&W ilril66
10.4)$65,dawIJI.t1161
10.,54329.4a\t4 fi/Z8/68
~MC'01oUl't ot lfI.be1 A.~.n ftty'-'·::.'Soul !Ql,~t ....,1'fC1l.
e.~AOCO,.,lb.~,10 Plt~.'1oft&\"...~t ""1ftfd.at
CMoldJta AoCOWl'Jot ~la Wkm .tlOftl~
lIaCt.~.~lYW.
......~!fo.t6tt2 1ft tt.J1oa JaUoa.1.JUre.
Valblftl\cn.Fau11vate.
~Sa~Club .~Ifo.'99 1rl I'1nt
Ii \loM1.......~~,-ab.1~.Po.
,.~A~COtIftt 110.XI03'i lD I'.~bI.ftc1\:Nt-_
laYlelp ,1oa1l -.ool&\km.16 S.~st••
~,.""1¥Ula
~~lb.1550 1ft 11m h1dea1 ~~_
..1Qea ~.t ~.J'cmaJlft1d.
Jnoou t:a CaiUloaa 10.11'$60 of ......
•Uoaal ,*~.'~1YUla.dat4d'12/)1/10.·tace ~of lSOQ.OO
~or fta'bll1 A.Vbm:I'ft.Q.~"WhIltW..10.0 r.1n:ulT r...1962.me "'/63 So -~'~
of ~n n..of flubS..Co'lmW.1ft tbI
of t42?SO ttltb _S8~
mw:.CeUft~10.""t•.",...of
cap1ta\.1:OCl of 1.r:ovl4et I\ard tor lGooM.Inc.
1'u'va.1UI of 11.00 -@$5.32
RCC'-35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paIntings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or'wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interes't in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
_.1 A.,....,~.noQ C.·..••••·".......
"..
UNIT ESTIMATED
VALUE MARKET VALUE
4s<>.OO
150.00
100.00
SO.OO
)00.00
25.00
1,400.00
DEPARTMENT VALUATION
(Do not write in
this space)
SCHEDULE "B"
PERSONAL PROPERTYRESIDENTDECEDENT
COMMONWEALTH OF PEN"NSYLVANIA
,TRANSFER INHERITANCE TAX
"'--RCC-35
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.).
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
Four Shares out of a total of £tfty shares in the
Challen R.Tennant Gas Lease on Acres in
Amwell Township,Washington County,Pa .•recorded
in Deed Book Vol.,Page .Pays app'toxi·
mately $24.00 per year,
One-half interest in Snee Gas Lease on 170 acres
(4 tracts)West Pike Run TOWlUSh1p,Washington
County,Pa.,recorded in Deed Book Vol.1128,Page
351 and 1306,Page 1158.Pays approxtmate1y
$85.00 per year,
Victor 011 and Gas Lease ..2-1/2 Shares;Ullom 011
and Gas Lease ...3 shares;and Hickman 011 and Gas
Lease ..2.1/2 shares;all in West Pike Run Town-
ship,Washington.County,Pennsylvania,recorded1n
Deed Book ,PageL.-;Deed Book •Page
~"""!!"_;and Deed Book •Page ,respect-
ively.The three leases pay approx1mate1y $45.00
per years,
I 72.00
I 255.00
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 2 7 7;;'0,Y/
O~
..1 .
HeC-3D
Cm!?lfON'I'EALTH'OF PENNSYLVANIA
T~iNSFER INHERITANCE TAX
~~8IDENT DECEDENT
SCHEDULE "c"
TRA.NSFEIlS
(1)Did decedent,within two years ordeath,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or 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)les
-(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _?.f..II"2L.-_
(b)State of decedent's health at time of making the transfer.(Note 1).Coo4
(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)~~~___
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?_
(5)Did decedent in 'his lifetime make any transfer Wi'thout 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 enj~yment of or the right to income from the property transferred?
(Answer yes or no)__fiO~~__
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)No
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others _
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)~HO~___
(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)__-&)k)~__
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
RCC-37 (12-63)
COMMONWEALTH OF'PEi\;,\:-YYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
•.....(,:!
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OF(State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
have an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate).forth this fact.)OR NO BIRTH
n...n....,T\.....-.t I;)nn"1'\"-.-...,--J.......l,-.,'D•..:t,-
n ...,.......I .................."
,v .....'"-y."...vv
J~---ty'I ~It:1 nl'\t\.I"lt\_.._-..~......
4"'"........_.r _~...._.J
~v..._......g"o,.............
u.........,,_..T•v__
I ·'v ..."'.................A4 ..._......A -1"\.....-..."'............,......'"''='1::>.-...
,,_..../~It ~~......
...."v....''''QM,
T .,,..----"'(VVV
NV"'lUCl....'='~4 ..At.._...A _"......__A
rt:1:5 -v
"..,n U....,...1:'1•'D...:t ...f-_-v .·v.........-
~-~...."i"I)"l'l.~.-......,._...."...'....._....-."....,,'
/"t....•U ..:II ........____".._.......-_v ''''...----OOQ ...
0 ..._.11 __1'\"'''I ............"···_v ·,.,r r
E..................._"'-.l .._..4 ..."',....................,_"'v......."'...
J.~n........-n ....1.,\
,."v r ."."••v-...,..,
_...........................1'\
b"'...•••
___...v
R .w_.......~f:!IV\"""
•v ..........'"...."'Of.;:>.....4·..'t:1::>
'r ,..'-~...."......vv U
.....~'..._-
-...","'.~V ..,..r.........
J..._._...~6.,,,..""'l:;1O:>........,1l1•...--.,
t.1•."'"'-....-............."".....,...._"......~."I~-:s -",.f-..............."'...,......
""OJ........,........-
C'./"t........0 ........."_.
'--oJ ,.,.,,.,,.,--G ~,."".,l"t"";"_......_..."....6 a+...
rI,J.u..l:;..,..""..."'t:1::>......""..I ...........
~.a................._v -'."f f -
R •~..__CI_.a....IC'_"...",\,..tIll...__..+.-+............."''''""............,...'.......,
n_A ......,.....
...."v ·_..v_
/"t,.......,-~..4,........,•....</...'..........-."."...'
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
l
~IATIER OF THE APPRAISEMENT
OF THE
ESTATE OF
MABEL A.WHERRY...................
<0
C':l :c....>-i '"d =c.,'0 .,~~0 :1-"II:>.,e..til ::s til
til ~til 0
>-i :c+.....::s '"d~e.~....,
II:>til 0>c ~"0II:>'0 ~C'".,
~~.g ~~~:(1)~
til P.~....II:>tti....~H:0'D:(1)
H:c+~
\
\(Executor-Administrator
\must complete "As
Reported"column #1.)
Ye~r ..
DJ THE
!No .Will
Administration
Deceased
Late of ......Canton.Township.:....
Commonwealth of Pennsylvania
County of Washington
:(J)~~
:0 W n:::s ::r ::r:....
tI)c::::::::::>=c
tI)><n?'"
REPORT AND APPRAISAL :t>3 r5 ~>::~~
'I-"0>;,,'
Vt:·N\..oJ
SAYERS,KING &KEENER
Attorneys at Law
77 South Washington Street
Washington,Pennsylvania 15370
-00 -00 -00 -00.......,,
I\)
N..
;1'\)
~..
\.0 "'".~\:.V
-00-00
:~.-::ro :N~:-r-.J:+:,">..... _en
~.o .....:1'0 :o....,~;0 :o.g..-
:~:oQ-
:1-".o;;r.c..-
-00-00-00-00-00-00
'"\~·~>.~:~;r.,~'&,..;'-J I'l\tJ
.~:.".!:It~
:~:.~0 ~~.~.;lIJ :•co,3 I I "'"~'0.5'
:~::\'(":~.•:"c..""'.:U,•'\<t-II ,.
,~I
R'CC-38
~a~ONWEALTH'OF PENNSYLVANIA
rHANSFER INHERITANCE TAX
RESIDENT DECEDENT
~,'
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRFCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal .property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place i Value
of Record of Instrument,where Real Estate.I
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Savings Acct.No.1)407,F.Fed.S&L Assoc.
of Washington,Pa.,held in name of Mabel A.
Wherry or Romaine A.Scott,as joint tennants.
Opened 11/30/61,joint tenancy created 11/30/6 ,
balance onl0/ll/71,date of death,$12,956.36
SaVings Acct.No.T.B.06-638 in F.Natl.Bank
&Tr.Co.,Washington,Rp.,held in name of
Mabel A.Wherry or Romaine A.Soott,opened
7/23/69,joint tenancy created 7/23/69,balanc~
10/11/71,date of death,$3,874.17
50%
50%
$6,478.H:
;,f3 J oj
Savings Acct.No.1-0-27991 in F.Fed.S &L
Assoc.of Washington,Pa.,opened 1/2/71,in
name of Mabel A.Wherry or Virginia Wood as
joint tenants,bal~on 10/11/71 -$402.30 50%201.1 C
Series "E"bonds,all held jbintly with Mabel
A.Wherry,Decedent,.
§100.00 -Face Amount
August,1959 Romaine A.Scott 119.00
August,1960 Romaine A•Scott 114.611
September,1960 Romaine A.Scott 115.08
April,1962 ,Goldie Swart
June,1962 Duane M.Andrew
October,1962 Norma Jean Coleman
November,1962 Martha Lou Bennett
March,1963 Virginia wood
May,1963 Marjorie Crow
August,1963 Elaine Stoll
February,1964 Robert Lewis,Jr.
May,1964 Bee Andrew
August,1965 Jean Ramsey
July,1968 Mona Lee Graham
October,1968 Beula Stump
August,1969 Virginia Wood
August,1969 Kenneth Swart
December,1969 Kenneth Swart
January,1970 George Wherry
September,1970 Graoe Boleman
tI
"
100%
tI
"
JI,.
"
"""tI
"
"
""
"
"
"
59.5C
57.~~57.71109.9~110.2~
107.5c
107.S~
lOS.Ot
105.0t
103.0ll
101.4C
98.9~95.0~
84.1d84.1~81.6
81.6
99.8C
'l9.~f.~8.V"l
3d·57
36.5 7
,;2].31
c19·3 /
30.Y
30.5'
29.3
29.3
"
"
"
"
j25.00 -Face Amount
1959 James T.Andrew
James T.Andrew
James T.Andrew
Mabel Briggs
February,
May,1959
March,1960
May,1960
_____________________.L.-_---''-----i.-;-;r.:~~'''''*"-----_+_--~_::__'
Insert this total opposite "Jointly Owned Property",Schedule "l:~t9.:523;5 /6 5 023 ...5.3'-----'1 'in the "As Reported"column on the last page of this return.__.
"*-".Ii·
I
'.,...,~
~1
~r.......,.::::J ::a>rn 1:._..-(j)G?c:::~_::~;(j~::r::V..,(J)rn.."..._~Pl....-
!...'1'\r-.-::;I"'~-j ::--"J .'-""..~
(....)C',......~,.,
-:1 .:......
:;~,.•..".("")~0 7J1 --~=-~
I :;z:
-0 I 0 !....'":>(II lJ-l
...F6'rm ~C·IO
•
OFFICE OF TME
REGISTER OF WILLS
OF Washington COUNTY
hd'-71-//23
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN J
S (ql11"~!1 ..«SO ~z.t.1£,8<;;
THE SUM OF $uJs.e.J~.L~8.
DATE APPROVED •...........~t.l.:~.~-'12.
AND AGENT OF THE COMMONWEALTH
Register of Will.,Agent
ESTATE OF HABI~L A.WHERRY L.ATE OF Canton Township.tiash1ngton County
DATE OF FILING APPRAISEMENT DATIi OF DEATH .October 11.1971
MY KNOWLEDGE AND BELIEF.THE FOREGOING IS A J1f8.~'f "ARU ~r~ENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
AOMINISTRATION SUBMITTED TO TME EST"'TE OF •es.;z.':r~~___C SED.DEDUCTIONS FOR
INHERITANCE TAX PURPOSES./,,~LL-~aCt~(L.S.l
SWORN "ND SUB IBED 7'.,DAY OP'-,~--u 72
'l'i?,NO.OF NAME OF PAYEE REMARKSVOUCH""AMOUNT
15
.../1t79~Nov.Ralph Piatt iUnere1 00
It .~1......"'11 ...Plntt Death Certificates 11 7S·
t'1Ci.West Penn Power COWUGIU i.!:lectrlc 707
..is ColumbIa Cas COllPaDY Gas 1;00
n 1~John C.McGinnis,.Jr.,M.D~Medical So:r:viees 43 98
..16 Annex PharmaCY Drugs 1:.55
"10 Bell Telephone Co~y Telephone ;16
'nan 13 West Penn Power COmwuclV"Electric 1C 17
n .c:-..•~0 no..Gas 1~00
..t~iPlovd.A.Klru.t...A'tt.ornev ~e1mbme.ment f'~costs advanced 2L 50ortngouttten
Waahln«ton County ReJ)Orter Mven1B.ant 1t 00
nhAerver ...ReDOner l\dvortisement 1t 00
••28 Ctt1Eeos Water Comnany Vater 'j 02
JI 28 M.\I.Gra.bar.l.Pl.D.Medical Services 2(00
t't 27 Rueell Marino.Register Inventory &:Appraisement l c 00
lfrolCorago t'eo on 1.444SwmvHillaRealgstatesaleofresidence 00
Ro:aa1ne ~;cott SJa1ttl Executrixt Commlse1on S.22~74
SaYftac King &Keenor 10gal FG08 ~Etii)6,41 J4 I
,.
Russell Marino.Register Final Account ~00
Clerk of Orphans'Court Final Account 8<00
Lettering MonulIOnt 3 00
Commonwealtb ot PeMG.Ylvania ·er a"amp8 on (lew Lor vaJ..~z4(00residence..rty
Trinitl Area School District tFans!"!i 8tU~on T,l.eea lor aaJ.Q 241 00oresonceropertl
sayon,King &Keener Postage &Telephone Tolls 2(00
Romaine Scott 3m1tb.EXQcutrix '1'J:avell1.ng expensos 1~00
Alioe Ruth Strosnider notary Public fees •00
COMMONWEAL.TH OF PENNSYLVANIA
}S.:COUNTY OF GREENS
I,Floid A.King
HEREBY CERTIFY.THAT.TO THE BEar OF
'·0
L,:.i
...-.......,..
ex.:
\.....J ";,..1
t-~(.n
(.:)(/)
I.lJ «
c~3;;
,-
,.I
..
fI'
I
Form No,RCC-62 (4-71)'TlnS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10.000.UNDER SECTION 701 OF ACT OF JUNE 18 1.81
EFll'ECTIVE .JANUARY 1.1982.(PILE 'IN'DUPUCATE:WITH COPY OF WILL ATTACHED)• •
OFFICE OF THE REGISTER OF WILLS
SUPPLE~lliNTAL APPRAISEMENT
County of 1:'J~~!I:r.N:q~q~.
. .. . .I3-Q~~~;E..~qqJ;'~.~~;r!I 'of .~~Q.~'"MB;r:~~~.~t ,..qB;r:l1lt99-{l~.1.s.,..~~:.~??~P.,.
(Name)h (Addreu)S e
being duly ~~~E~.according to law,deposes and says that Be is the ~~~~~!:E?:~_
(Exec.,Adm.•L__•Etc,)
of the estate of ~l?_~_~_~_~__~_lJ:.~_I3__13:.~_L whose last residence was _.l:?-§~__~~~__.9f!£!~.L_.. .._.__...
(No.)(St~t)
-W?_~.h!--M~g.lJ:.)~_?_~_L .deceased,and that the whole of the estate of said decedent,who died __9.~~~~~E __!_~_L_~?-?1 ,
(CitY.Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT.
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
.'/.'t f
,.
-,,.
Y.;
,.;-!...
,
),
r~·J
1 ..,
Personal Property
Undivided 3/32nd interest in McIlVaine Wells Nos.1 2 and 3 drilled
pursuant to Lease dated April 13,1944,from Bethlehem-Cuba Iron Mines to
A C Phi 11 i ns Somerset Townshin WashinQ'ton Count~Pennsv·van·a·and
undivided 3/32nd interest in Weir No.1 Well and undivided 2/32nd interest
in Weir T,Jp11 No 2 T,Jpll hot-h dri 1led nursu.<mt-t-o T e::lsp.dated Mav 15 1946
from Bethlemen-Cuba Iron Mines to A.~~Ph~lliPs,~~rth.fethlehem ~,
W!>(:hinO'f-rm ."-Ivan;::l .d~..Il1trA/1.Jj'J,:;'no oJ'"on 3hA ~~7Theaverageannualincomeforthelastfiveyearsfromthe
foregoing interests has been in the aggregate about $100.00..',y I~
We have valued the interests at three times the annual income,or $300.00
--....
/
NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death,Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in
which the account is registered.x
1
J
......~:.1
Jointly Held Property Estimated
[
,Value
',,-
'\.
-
-
Tl'ansfel'S within TWO YEARS Prior to Death
That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of
another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
-
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST 0F
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS 'BENEFICIARY
an interest,vested,contingent or otherwise,in estate.)are involv.ed,set OR NO AT DEATH OF IN ESTATE
forth this f~ct.)DECEDENT
'.r".....-',./J71/'7 (f).1.
.
,,DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
KEGISTER ONLY
Funeral expenses paid $$
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses *
Counsel fees *I
FiduciafY commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
Total
I:~~~:T.DEC'EDEN:~-'.DEBTS AliD.DEUUCTIONS CLAIMED
NOTE:,List first five items in the spaces so provided observe notations thereon,and instructions.
.....C;~~~~r..~~),f?,..RIil.·..~?~~P .
(City or Town and State)
f~~..~.
(E:recutor-xltminttt~
230 S.Market St..~..(Street Number)
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater
or less than the estimated amount claimed and allowed.
Subscribed and sworn to before me this ....7/f.:....¢{GlY..Qf.
.......Mq~J"~i)f ,19.7.3.~':F~H";4t.!'!~"m..\'\'m~...
My commission expires:.02~/'~;r~
..~~~i.~~.~~~.~~Y~~~l~~i.~gd:::~~~~.~~~~.~~~.~d:·~~~e.~~~:gdein conformity with law on this
......~~~~..~/~.C .
i?'A,pprllio",
In the event thl!ot any futul'e interest in this estate is transfel'1'ed in possession or enjoyment to collateral heirs of the decedent after the
expiration of any estate for life or for yeal's,the Commonwealth hereby expressly reserves the right to appraise and assess transfer·inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount
is set fortI}in the last column to the right in said schedule above,which greater or lesser amount represents the sum allowed as a deduction.
Dated:.
Register of Wills
I ..~No.'CC'"(4-'"•
-:"
.~,
,.
Will...INo Year .AdllliDllltmtion f
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
MABEL A.WHERRY.......................................
Deceased
Late of .....~~~~?~.:r.o~~ship...............
County of Washington..............................
/
/
-j
/
..'/(.
r-H
;.1"',
l.
-"\.,
.,.,~
~.'
Commonwealth of Pennsylvania
REPORT AND APPRAISAL ~~
r
~/9'7J/
I
RCC-49 (8-7 \)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE T AX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION rJr
19 7"-
Estate of:_111 aBE.l R WHeRB'(_
Date of Death ,a..~I. 1 I
County 1()a~~lVl1To'"1)ae'lfe[~3 .J.~I .2.
Bureau FileNo.{,1-1/-IIl~
1.Taxable estate per U.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 ($__~I.s~J...:...,O.....:S::..)
As verified by computation
$----"S",,-q,-,--,J-,-=£..=..:~.c....:.....;lLf<--
$-------
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)
$l~I 'b,oCf
NolJe.
8.Less:Previous payments on al c of Penna.Estate Tax
Date of payment Amount of Tax paid
$,------
Amount of Interest paid
$,-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$===:n~O=h=e.====
Prepared by
Reviewed and approved by _
(NAME)(TITLE)(DATE)
--
(•J
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
Docket ,.<e..,l ::./-.).
In the matter of :bhe Audit of Account filed in the Estate of )0.'"of death ~//~/"7 I
\No.-U ;2..;\/)Lq 7/Term,19__,A.A.•.(.I ..-
.",'I hA Ii...:'.....I :t7----"~-"-'~.:-=-.;:;-'---"----'-'--'---'------=D-ec-e-as-e..,..d-)
TO THE AUDITING JUDGE:
Enter my -appearance for the Commonwealth of PennsylVlaWa.claiming transfer inheribaiIlce tax in the above estate,as follows:
DR.
To appraised Vlalue of Estate:Realty __...__.$
Personalty__...__..........__.__.......__.__............__...._$__-,-k,,-,...>7,--",0:...-.::=-:.....-..::.{....!.-._L---'I_/~_
Additioll'al Assets per Account,Subject to Tax ........__........_......__......_...$_
Addi'tiona,l Assets per Audit,Subject to Trax ......_....._....__...........$_
GROSS VALUE .........__..__..........__.....__$__-,---I_/_:~l J'.'tJ •~",
CR.
Debts and Expenses per Account;see Note Ie;;/4j/,JS-
$'-1./'-f.J
$...!l..J_LS0 _
$
TOTAL DEDUCTIONS,$__-l..t.1-2_~t S-
$~)"if.5:fJ £~-!./~
$-------
$-------
$
Additional Debts and Expenses per Audit
NOTE:The following credits claimed in the Account are
held not deductible as against the tax:
1:010 /0 +CI':".sof.~f>-t-lb.,Sz..?>.~.3.
~\.A IC'Q.~'-J IQ.":'io)l.~L...ou I d
,c-C IJ 'J1ax-
--~C!..~..t...t l.lc J.au..ableInlulUOat
\,ICJ..b~(l~-f c..~l.)to .f .,J"~~+2%
l'\t e,
r,"~"co"",{•#'~oIi ta.•
CALCULATION
Gross V:aJ1ue ....______II j..,d ~t1,4/
Less Deductions -------...__---I-Ir":;':J L/,q ~:-
Clear VaJue __.....,..of ,L;7 9 .5:5't,I
)
)
$----
---------------------=~~~~------------~~-~--
®)----
----------$-1tI.J :.i.u
TAX PAID ON ACCOUNT
$/~(]d;),/.t,
$74/,7).-
$it;'1.?tJ-,~rl
/
$/~J,...;.?
I nt'f $I,S6
/2{'!.J
Total Tax........__..____............_.$I .I l',:?;,,--I--L-_._._---'~._._
Less amount previously pa1id ....$__f<t.b 0 q .3.t _
Balance ----!f:.:1~!.3fq,..~1"r--,-:.Lt.!----(=...----.----.--..----...-----------------..$__J~3~Cf B _!
Intere"t__yrso __mos,__days@ __%----..-------$_
TOTAL TAX AND INTEREST DUE __............__$ _
IftA/.I'-.L.-6-/
)J ,.4'.l .l.....t.
")7.63 7
Z.~~
4~~
\
Clo=:=:oz:EIn»r-l:I '11o0
'11 :II
11InZ
Zfn<~Z>
11
:0»In
Cl
11
In
'11o:0
»1111In»~z
ClIn
r
....'"I
\•
RCC-81 16-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
R-OM.A..lNE SCOTT SMITH
{Executor ~~~:Nx
IN YOUR REPLY PLEASE
REFER TO 38-221-2
Inheritance Tax Division
In Re:Estate of
lVASHINCTON
MABEL A.WIiERRY
County -Fi Ie No.63-71-11 23
You are hereby notified that the or;gina]
appraisement in the estate of Mabel A.Wherry
has been filed in the office of the Register of Wills of l,zashington
County on January 12 ,19--.1.2,Said appraisement reflects the following
valuations:
Real Estate --"2!!.::4LJ,~O~O!l!.-'O!.!....L..O:!o!.O:!o!.-_
PersonaI P roperty ----c847:......,,....j7~2~OJ_,.~4...1L__---
Transfers _
J 0 int Iy Owned --Il.....0J..."5~2"'_¥3 5l.o.i3L___
Tota I -------.,Jl'""'2"'2hr,2...4~3 ~94~--
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Dat e _-'J!La~n'"""u....alAr-.1-Y_--="1...,2....,,'--"'1.....9"--'7'--"2"-----Signed _-"D~O,--,-}=fI=N=I=C-,R=..=...."-"D::....:e=}i=IAR=I=A _
Title APPRAISER I
DATE OF DEATH:
Note:This is not a bill.
October 11,1971
RCC-,:l9 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of l\1IERRY,MABEL
(Last Name)(First Name)
A.
(Initial)
DATE OF DEATH 10-11-71 FILE NO.63-71-1123
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that 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 coiumn to the right in Schedules "A","B", "C",and "E".
Dated:January 12,1972 ~,.£-~
INHERITANCE TAX APPRAISER
----.-
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F,(",-WhiCh grea,~or lesser amount represents the sum
allowed.,a dedocHo..~~
Dated:,JAN 13 1972RuSSELL MARINQ \~-$("l (~~o.,-,-.,-~,
-_.R'I¢GISTER OF WILLS
INVENTORY
Re,al Property (Schedule A)
Personal property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
106 428 66 106 428 66
VALUE AS REAPPRAISED
$-------+---
Paid In Full On 1-10-72
FOR USE OF REGISTER ONLY
Tax on $-+-__
Tax on $-----------j.--
Tax on $-----------j.--
Tax on $---~'t"n~_,r,,_c----+__r_<~
Tax on $---!:.-._---j......;.-~
Exemptions=======~~=Total Estate --1-__
TOTAL TAX
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
COMPUTATION OF TAX
$--------+--
$--------+---
$--------+---
$---...-..--.............----+--
$__-='=-.1-=-=~-+-=:';=-
15,964 31$--=-__---'-__
:::1:5:N:::~::::t==3=1=
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE $L
Add interest at rate of 6%from
_____to $--------..1
AMOUNT OF ESTATE TAX ASSESSED $-----1-
Estate tax paid $L-
BALANCE DUE $-------~~
Add interest at rate of 6%from t=
-------1to-----$-----~
TOTAL TAX BALANCE $------1PAID$-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,
,arne ,h••ld he ••ted helow.with ,ho.t expla.atio..¥.
'------------------------------------
Will (...No.Admlmstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
MABEL A.l.vHERRY
Deceased
Late of ....WASHINGTON......................
.'
County of \vASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,
/
Fonn RCC-2
DEP~RT~~T OF REVENUE
BqREAU OF COUNTY'COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTB OF PENNSYLVM~IA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~.~.I.:l.~~~y.!.~.."!~.7.?.
COUNTY JY.9..$.b..i.p,g:t.Q.I.L .
FILE NO•......§I::.?.!..::.1!.~.~.
Whereas..N~b.~l A~Jfu.~.r.IT late of 9..~.~~~P.:~.P.~.
in the County of Wg$.h.ingt.O'Jl Commonwealth of Pennsylvania.having died on
the .ll t.b.'-..day of 9..~.~.9..1?.~.~19 7..+.•seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I..D.ominic R.•.....D.e.Maria..............................•an appraiser duly appointed according to law.
having been designated to make a fair and consCionable appraisement of the said estate.and to assess and fix
the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement:
In the event that any future interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssatValuesMadeforInheritance I
Tax Purpolas
$l
REALTY:
See Schedule "Alf attached to aPDraisement 24,000 00
PERSONALTY:
See Schedule "B"attached to appraisement 87,72C 41
JT.HELD:
See Schdule "E"attached to appraisement 10,52:53
i
I
I
Total 122,24 94
;;;i2~·············;··········N······,.
........•Penna.
......WASHINC.T.QN .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
MABEL A.l{MERRY
Deceased.
Late of
CANTON TWP.
Date of Death,2.c:=.~.~~~.~!::t..'.::t..~?!
Appraisement Docket Vol.38,.
Page,~~::t..::~No ~.~.~?::t..~.!~.~.~
Filed.in Register's OjJice,Jan.•.....12 J9 ..72
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut A ppmisement,.
Appeal fl'om Appraisement,..
Entered and charged,.
·Vd "00 N01:)NIHSVfA
5111/;\jO 'tJ31S\~3U
ON \'d '\j W -1135 5f\H
£5 6 U~1\A~\J f.t.
4 a 3"'1 \_~".
,
RCC-81 (6-71)
COMMONWEALTH'OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMJ:NT
ROMAI~~SCOTT SMITH
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
In Re:Estate of __..::.cMA=B=E:.=L=---=..:A:...::.-:.;W.=;HE=R=R:.=Y'-----_
_---'-W~A,.",S~H"-="I~N=G~T=O.:..l.N__County -Fi Ie No._-.:o6~3~-:....!7~1:..::-~1~1~2~3~__
Dear Mrs 0 Smith:
You are hereby notified that the supplemental
appraisement in the estate of Mabel A.Wherry
has been filed in the office of the Register of Wills of Washington
County on l-farch 9 ,19 73,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI Property ."'-3~0~0~.~0~0L-_
Transfers ..,.-_
Jointly Owned ~~~~-----
TotaI 3_0_0...=..0-.::.0-=.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 an appraisement may appeal therefrom
as p,avlded by law.y.cl
Date March 9,1973 Sigaed ~~~'Y'«"
Title APPRAISER I
DATE OF DEATH:October 11,1971
Note:This is not a bill.
RC'C-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
r (.tSUPPLE~fENTAL dJ·
SUMMARY
Estate of WHERRY
(Last Name)
MABEL
(First Name)
A.
(Initial)
DATE OF DEATH 10-11-71 FILE NO.63-Al-1123
~-
REPORT OF INHERITANCE TAX APPRAISER
Dated:
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
March 9,1973 ~~":kfl,('
INHERITANCE TAX APPRAIS~
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:.,....-_
Supplemental REGISTER OF WILLS
300 00
~oo 00
300 00
N \ne
300 00
VALUE AS REPORTED VALUE AS APPRAISED.VALUE AS REAPPRAISED
$$$-------+--
CLEAR VALUE OF ESTATE
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $------------4--
Tax on $------------4--
Tax on $------------4--
Tax on $................."-1.....'--'......
Tax on $-+-__
Exemptions========t==Total Estate -4-__
TOTAL TAX
COMPUTATION OF TAX
$-----------4--
$-----------4--
$--------+---
$.....:.4:z...C;.L.."...jllo.ul,oL-
$--------4---
$...L..__
(*)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
BALANCE OF INHERITANCE TAX DUE $L
Add interest at rate of 6%from_____to $---l
AMOUNT OF ESTATE TAX ASSESSED $-------.1L-
Estate tax paid $.....JL-.
BALANCE DUE $----Jl-
Add interest at rate of 6%from l=
------lto--___$--------4
TOTAL TAX BALANCE $------1
PAID $---...l
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.
T
Will t...No.AdmInistration
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
MABEL A.\vHERRY
Deceased
...
Late of .
County of
WASHINGTON
W'ASHINGTO N......................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
J
;'
,.
:fonn :1CC-2 ~~•!o
DEPAR.TMEl'~T OF REVENUE
I)L'ltEAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17127
SUPPLElvfENTAL
COMMONWEAL'J'H OF PENNSYLVM~IA..'..
RESIDENT INHERITANCE TAX
APPRAISEMENT
March 9 1973DATE,.
NT;'WashingtonCOU,,.
FILE NO ~.~.:.?};.:.!!.?}.
Whereas..M.~.1?.~.l A Jfu.~.:r.r..y late of ~!.~.~.h~!l.g~.<:>.P.:.
in the County of Wa.s.hingt..Q.n.Commonwealth of Pennsylvania.having died on
the ll....th day of Q.c..t..Q:P..~.r.19 7.l.seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I...F.re.d T.o.s.i..an appraiser duly appointed according to law.
having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix
the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
.the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement
Description of Asset Values Made for Inheritance
SUPPLEMENTAL Tax Purpoles
..$
PERSONALTY:
See appraisement attached hereto:300 00
..
I
.-
...
..
Total 300 00
.'
Having been duly swo.rn accoP!i~g to law,I do her~by ~t~;~a~ve appraisement is made in con-
formity with law on this ..~-.daYOf.~~~~~~..~~
~AP~"""'"
.....,'......,.
uiiiber and Street)
................. ,Penna.
SUPPLEMENTAL
.wASHINGTON .H •••H •••••County
!'
~
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
MABEL A.WHERRY
Deceased.
Late of
,.,ASHINGTON
Datc of Dcath,........o.c.t.O.ber ..l1&>r1.9.71 ..
Appraisemel!t Docket Vol.,~.
Page~.!:..~No §.;3..~'i'.l~ll~J..
Filed ill Register's Office,.MarCh 9 19 7.3
Amount of tax due,$:..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,,..
Wrote abo.llt Appmisement,..
Appeal·f,.011l Appraisement,;..
Entered and charged,..
'Vd "00 N01~~IHSVM
SlllM .:10 ~131SI~3H
ON!B\1~',l13SSmf
.~S 6 ~V J I AVU Et"
40 311 ;).I;.
R CC-49 (8-71)-..
COM~ONWEALTH OF PENNSYLVANIA
/DEPARTMENT OF REVENUE
"''BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION ~hci
fed..etaS,LTR.
Date _-----"S'"---,~.1.~3_19 73
Estate of:-l1Fl Q E."L R Wt/fR R.t
Date of Death IOH'/71I
County Wasl.f(~91o'n -r:O.~/.~
Bureau File No."3.7/~II "j
1.Taxable estate per U.S.Estate Tax Return,Form 1t.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 ($-
As verified by computation
,sa .DS )
$5'1 7St.,1'1
$'IJo c.4a"iqc.
ISS.oS
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)
$L5'.J..13 11.
NoNt.
IS..l13.1?,
8.Less:Previous payments on ojc 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 _
Prepared by
,Reviewed and approved by
(NAME)(T1TL E)(DATE)
;/
ALBERT A.SAYERS
FLOYD A.KING
ROBERT M.KEENER
TELEPHONE 412-627-6114
SAYERS,KING &KEENER
ATTORNEYS AT LAW
77 SOUTH WASHINGTON STREET
WAYNESBURG,PENNSYLVANIA
15370
June 8,1973
Clerk of The Orphans'Court of
Washington County
Court House
Washington,Pennsylvania 15301
In Re:Mabel A.Wherry Estate
No.63-71-1123
Dear Sir:
Enclosed are the following:
·1
(a)
(b)
Will you please
the Orphans'Court.
please let me know.
FAK:cpm
Enclosures
Release of Award and Order to Satisfy
executed by Goldie Swart on May 22,1973.
Release of Award and Order to Satisfy
executed by Olive G.Andrews,Executrix
of the Estate of Duane M.Andrews,
deceased,dated May 25,1973.
see that the two documents are properly filed in
If there are any additional charges for the filing,
Yours very truly,
SAYERS,KING &KEENER
~..
J
dollarsRECEIVEDQUEmJNDHEDTWEllTY'l'HRl';E a:n.<l 43/100
ROMAlI~E SCOTT SMITli-EIR.representing Pennsylvania Inheritance or
From:-P.~~r-ig.q~~~--!'l~IG--&--E:mSNl~,E_s_ta.:..t...:e__Ta:...x__=.d..::..u..::..e_f_ro.:..m :....th....:e__fo:....I....:lo:....w_i_n.:g_e:...s:....ta.....t....:e..::..:1
Remarks:
County ----flf:g.;~!*i'*Ht-------------1
2%Tax on $$
6%Tax on $$
15%Tax on $ON ACCOU""$129.~
%Tax on $$
Estate Tax,Act of
May 7,1927 $--.,,
TOTAL TAX CREDIT $129.'13lessfivepercentumoftaxif
paid within three months after
date of death $6.50
Plus interest at the rate of
__%from
to $
TOTAL AMOUNT PAID $123.1+3SEAl
Date of Death_~_","",/S4"",,"_-1FileNo.63-7J-1123
Name of Decedent ---l!U\BE;L..-A._Wl:itiautt----------1
Address \!c'
WAY£1ESDURG.PENlflYLVArUA 15370
Date of Payment ---.Jm:~3¥':v-;y)y-~rn3-------l
..'.iii I
"-~_u.."'-~__~_~__........__...........-.c~
NOTE:Ihi.'Trip:icate Receipt to be retained lor a~~~(-)i)iJ \~.
, ,, ,..,Received by",:""_,L~~~"0f.""lr''''O
NOTE:In accepting,the transfer Inh.entance tax an future estates,prior to the death of the ·Uf....-2S2 ~,(I~.aturel )
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth ,Shall .....l..-..,'/i~'
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death Jf the..~"<:•-..w ;L..f J ., /j )
lile tenant or tenant far;,years whenever it appears that such additional tax may be legally dueltn<F='".,X<"·-\/v,:;;;.x:::",=="",(Ti e)v';;O(.::::!6
collectible lor anyreason whatsoever,'."(
t'_.,-__..~__.__
dollarsRECEIVEDFIF'XEEN 'fJIotfSAlft>FORTY 'fHO Bnd 66/1ftJ a rep~esenfing 'Pennsylvanf6 r~r;e~lt~~ce or'
P.oMAINE SCarl'SMITH EXR.Estate Tax due from the following estate:
From:-1d:'fj~-51ffiaP..:~:t-itINe-c&-ifEa&ir----T--------------------------1
Remarks:
2%Tax on $$
6%Tax on $$
15%Tax on $ON ACCOUNT $15..834..38
%Tax on $$
Estate Tax,Act of
May 7,1927 $
TOTAL TAX CREDIT $15.834.38
fftaULessfivepercentumoftaxif
paid within three months after
date of death $191.'12Plusinterestattherateof
__%from
to $
TOTAL AMOUNT PAID $15,042.66SEAL
Date of Death--3;.fi~~"'f;I;;-----j
,
Nome of Decedent --WI:Bl~~'T""-Wl~Im¥_-----____j
Date of Payment ------"iJ1IJlra:;[r.Jr.to~~mt---1
File No.63-!l1-1l2:3
Address -!1-'l--JSOlmUWUU:.tiO;.'JXJ:bl--S'EREst.-------l
Cou nty ---------lWA1SH~itt£9t1f--------____l
JMO
{J-.dI I .
'.
NOTE:This T;i~licate Receipt to be retained lor audit purposes.
3s..22l-2 R".I••d .~~.,"•...-<l
NOTE:In accepting the transfer inheritance t.ax.on future estates,prior to the death of t~%.S19~W . .
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth ~i1al1 \).~)r.I:L
nat be precluded or prevented from hereafter ossessing additional inheritance tax at the death 0\the""...-',.."~~II I L.v ~)
life tenant or tenant for years whenever it appears that such additional tax may be legally due ~:::>:;\r'·V::;;~;;:;::J (Ti)/~
collectible for any reason whatsoever.,.•(
II"'"""""'It ---."""'...,..(.....-.:Z,.,.,......,'.AIJIII'......aIUlSIllllll.",~..,~-,,.......-,
•
_t.
~.,
1 7 9 2 0 0
4 7 5\J 707
1 500v~4 3 9 8
1 3 5 5
5 1 6
1.0 1 7
1.5 0 0
2 4 5 0
1 4 o 0
1.4 o 0
7 o 2
2 0 o 0
1.9 o 0
1 440 a 0
5 226 7 4
6 4.1.5 ~4-'
6 o 0
8 0 o 0
3 5 o 0
240 o 0
2 4 0 o 0
2 0 o 0
100 o 0
7 o 0
1.5 81.5 2 8 ~::
Per_----.::........;::;..,...,,;...L.._-,..,.-
State,etc.•••$====:;::
----••$l~~~Total
N~'183 ;_;m.~~~::..P:'-;;;:::~~-~~:l
OFFICE OF ~
CLERK OF ORPHANS'COURT DIVISION II
RUSSEL~RINO,clerk.of O.rPh~n8'Court Di.ViSlon
Received of.L~i?n~.Q:~i
9-:i:t:¥-~r-..,=~II.~
F.,a~~
County •••••$\q~~'2;z
Clerk of Orph 'Court
.-
300e()O +
300-00 0
300-00 *
-I
r
I
,.
,.
Ias!Will anb ~t~tamtttt
nf
DUANE M.ANDREWS
I,Duane M.Andrews,of Maricopa County,Arizona,
being over the age of twenty-one (21)years,and of
sound and disposing mind and memory,and not acting
under fraud,duress or undue influence,qo hereby make,
publish and declare this as and for my Last Will and
Testament,hereby revoking all other Wills and Codicils
to Wills heretofore by me made.
..'
FIRST:I declare that I am the husband 'of Olive
G.Andrews and that I have two (2)children,namely,
Edward D.Andrews of Chesterland,Ohio and Marilyn A.
Metcalf of Kettering,Ohio.
SECOND:As soon as practical after my demise my
Executor may pay those of my just unsecured debts,costs
of last illness,funeral expenses and costs of adminis-
tration as are required to be paid by law out of the
residue of my estate.
THIRD:I devise and bequeath all of .my real and
personal property as follows:
A.If my wife survives me everything to her.
B.If my wife fails to survive 'me or dies at
the.same.time as I,then everything shall pass as follows:
1.The choice of my wife's personal effects,
clothing,jewelry and knick-knacks unto my wife's sister,
Louella Massie of Marion,Ohio.
,.
r,
2.All the rest,residue and remainder
shall be converted into cash or liquid assets,and the
same shall be divided into two (2)equal parts,which
two (2)equal parts shall pass as follows:
a.One (I)such part shall pass
twenty (20)percent to George.Packer of Marion,Ohio,if
he has survived me,otherwise to his issue,per stirpes;
and eighty (80)percent to Louella Massie.
b.One (I)such part shall be divided
equally between my two (2)children,share and share alike,
but should either have predeceased me,his or her issue
t
r
LAST WILL AND TESTAMENT
PREPARED BY
FINKS AND SWARTZ
ATTORNEYS AT LAW
SUN CITY -YOUNGTOWN -PHOENIX
ARIZONA
Page One
-.......'..'
."',.
..'
shall take his or her share,per stir;pes.
,FOURTH:Should any minor inherit from me,the
inheritance of that minor shall pass unto his Trustee
herein named,in trust nevertheless,without bond,to
retain or invest the same and to pay to or apply for
the benefit of that minor as much of the net income and
principal as the Trus tee,in the T'rustee's sole and
sound discretion,deems appropriate for the health,
support,maintenance and education of that minor beneficiary.
The Trustee shall take into consideration that beneficiary's
other sources of income and support.At such time as that
beneficiary reaches the age of 21 years,this trust in
relation to that beneficiary shall terminate and what
remains in this trust shall be paid over to that bene-
ficiary.The surviving parent of such minor shall be
Trustee.
FIFTH:I appoint my wife as Executrix,without
bond,and The'First NationalBCl.nk of ,1\rizona as alternate
Executor.
SIXTH:The Executor and Trustee shall have all
rights,powers,duties and discretions as may be necessary
for the appropriate and effective administration of my
estate and the trusts created thereunder,except as may
be otherwise directed herein.
IN WITNESS WHEREOF,I have hereunto subscribe~~1
name at Youngtown,Arizona this2.~,J-day of L:-/At//l/'.r.&....../,'
1971.r-,·
...v II
The foregoing instrument,consis.ting of two (2)
pages,including this page,was,on the date thereof,
signed,published and declared by'the Testator to be
his Last Will and Testament in the presence of each
of us,the undersigned,who thereupon,at his request
and in his presence and in the presence of each other,
have hereunto subscribed our names as attesting
witnesses thereof the day and year last above written.
,;...->:!:/
,,.,---,';>-(1',<~I 'J '?-./1//lJ/-C~/.,',~,;y ~-<..,
PREPARED BY
FINn:s AND SWARTZ
ATTORNEYS liT LAW
Page Two
toooorseO No.P94Sq7
Flied:WILSON D.l'AtMEIt,Cleric
IN AND FOR THE COUNTY OF MARICOPA
"J
II
"
IN THE SUPERIOR COURT OF THE STATE OF
FEB21 197J
At:/!'s-~/f/1v
ARIZOlfl'i DePU'»
G.THtlMPSOAt
In the Matter of the Estate of }
}
}
DUANE M.ANDREWS~,}
}
Deceased.)
)
NO.·P~
LETTERS TESTAMENTARY
i .STATE'OF ARIZONA }
)ss •
.County of Maricopa }
WILSON D.PALMER,Clerk
WILSON D.PALMER,Clerk of the
Superior Court of Maricopa County,
State of Arizona,with.the seal
of said 3~~xed,this ~K
day of ~'1973.
By Order of the Court:.
of Duane M.Andrews,
recorded in the Superior
State of Arizona,OLIVE G.
such,is hereby appointed
M.Andrews,Deceased.
The Last Will and Testament
Deceased,having been proved and
Court of the County of Maricopa,
ANDREWS,who is named therein as
Executrix ("\.f\~f.rt~Ai~~ate of Duane
v~_,·.,..~r .........:t'f.,.0 ~_...\.~....'~r .~._/~r.I~r ",-",ESS:
fQ LO rU"YRf"11'"~!3}1.».':J S'El\L'.8
,~'
J.~'r~.'
..,'If!of A1f\l,.O'0-fJ.
"
STATE OF ARIZONA )
)SSe
county of Maricopa )
OATH OF EXECUTRIX '
I do solemnly swear that I will support the Constitution of
the United States,and the Constitution and Laws of the State of
Arizona,and that I will faithfully perform,according to law,
the duties of Executrix of the Last'Will and Testament of
Duane M.Andrews,Deceased.
'I SI Olive G.Andrews
Olive'G~Andrews
SUBSCRIBED AND SWORN to before me this:..:L-./.R-day of
February . ,1973.
:l
",I
'.,f!j,!
"
My Commission-Expires:
SI Harvey Finks'..,....,..., .
...;..
October 5 «1973'
The foregoing instrument is a full I true and correct copy of
the original on file in this office...I FURTHER Ct:.RTIFY SAID LETTE.RS HAVE NOT BEEN REVOKED..,,Attest~~E-B-211~~3 .-.19_
WILSON D.PALMER,Clerko l1eSupenorCourtoftheState
of Arizona,in and forAhe a6unty of Maricopa.
~~~~p~
..~~').e .....'..e i---'..........