The Cedarville Herald, Volume 49, Numbers 27-52

w> } '■ A i »• / / * I f Eveiy Woman Knew What Every WlOow learns, Every Husband Would Insured With Our Accident Policy. Death Bides With Speed! You Cannot Stop It—But You Can Be Protected By Our Insurance Plan. Act Today! Howl PQ&TY --NINTH YE AR NO . 45. CEDARV ILLE , OHIO , FR ID AY . OCTOBER 22, 1926 PRICE. $1,50A YEAR Strange LibertyBond Figures in Lytle Estate the real estate, as nothing: to do with Xenia National Bank Shows that $500 Bond Was Cashed and Deposited in Estate Ac­ count After Final Account Had Been Filed In Probate Court —Other Bonds Had Been Distributed Some Months Previous. both. Of Executor, that at aiL Q. But this amount was handled by you, as it state, as Executor. A. Yes, Sir. Q, Ana that transaction, o f course, was subsequent to the account o f,fo rm o f a certlfi November JOth, 1928? not belong: there. A . Oh, yes. It had to be. The ad- it was a certified ministrator must file his filial ac- < it wasn’t put into munt before h e ’pay# the inheritance' ’ somethin? that is Judge Gowdy: , . y surmise. A , Yes, air. It was a specific logs- p J can *ay my recol- cy o f the bank stock, lection is it was hot in my name fe* “ Executor, but I kept my own i sonal account a t tSt Citizens Natl a l Bank, a ta that to my account* i aa Q. Necessarily the transaction had per- w he handled by you as Executor of .tiott- the estate, was never put in- A . No, #ip, it did not. I did not vas taken in the know they were crediting that bank ? because ,-it did account at all until long afterwards, hat's the. reason I didn’t know that. They eimnlv cred. tax, under the law, Deposits $3,500 Certifi­ cate after final account j Deposit, of The hearing in Probate Court last Saturday when Judge R. L. Gowdy, executor o f the estate. o f Elizabeth . -M. Lytle, deceased, Was brought in under a citation asked fo r b y James B, "Watt, Xenia, provided a basis fox- much argument among attorneys. I t has alBo brought up a 'n ew Question as to. what is a final., account fo r an executor? Judge Gowdy contended that the final account as filed in Probate Court was properly made and that no excep­ tions whre taken to .it. As. those in­ terested in the estate were non resi­ dents, and the administration oi\ the affairs were in the hands - o f Judge Gowdy, as executor and attorney, no one else would have any right if they knew different to raise any question over the account. Mr, Watt Saturday through his at­ torneys contended that Gotvdy as ex- ' ecutor had received assets o f the es­ tate and had made disbursements af- i filing thd final account. The case has attracted much inter­ est over the county since the inter­ view With Mr. Watt as published in the Herald July 16, 1926.. For this reason we have taken portions o f the testimony from the transcript which W*S made up by Miss Canby, stenog­ rapher in Common pleas Court. The figures in black indicate the pages the ‘ testimony can be found in the tran -' ' script. The ‘“ Q” is Question. The “ A ” ' is the answer. The - transcript is . a verhstum .account o f the testimony * ■with' questions by the attorneys, The main questions at issue Svpre: Refusal o f Judge Gqwdy to have the . bank book balanced. ■ A, Yes. , That is fo r s bpnd. Q. That is fo r a Third Liberty Loan bond, is it not? A, Well, I don’t know what this means here. That is some memor- andum o f theirs. (Witness referring to deposit slip). That is not my handwriting. In fact, none o f those' are in my handwriting. Mr. Johnson: Those are ju st cop­ ies. Clemmer just copied those o ff. A . But that is fo r a bond. Q. Was it a Third Liberty Bond? A. It might be. ‘ , A- Well, i f fVat was w rirr-l ~ t -‘V. erty Loan bond that ts an tu-iU** be­ cause. the .Liberty Loan bonds nw p distributed m kind,. $4,600 o f tuem distributed in kind and I-hold their receipt fpr them. But that was for a $500 bond. Q. Then we will have to-— A . You can get the inventory and check. .-Every dollar o f it is ac­ counted fo r there • o f the bonds. Q. You say the bank has made a mistake in saying that $500 was fo r a Third Liberty Loan bond? A. I think so. Q. Those -bonds were distributed in kind? A . Yes sir. .$1500 o f them dis­ tributed,In kind* Q. Therefore, there Was no Third Liberty Loan hand, the proceeds of which they could have credited your account with $500? A . No, sir. Mr, Nisbefc testimony upon part o f \i.r. Darlington. ?»#•*• 28-30 . Q. Now, here’s another deposit slip May 81, 1924, bearing an item for $3500. r Could you .tell us what the words in fron t o f that item indicate? A* It indicates certificate o f de­ posit on the Citizens National Bank. Q. I f I understand you, that indi­ cates that on that'date Judge Gowdy deposited in the Xenia National Bank a certificate, which he already had, fo r $3500 issued by the Xenia Nation­ al Bank? A. Well, that wasn’t issued by us. That was the Citizens National Bank. Q. Ob, 1 beg, your pardon. I*zee. To get it right, May 31, 1924, R . L. Gowdy, Executor, deposited in the DividendUhecks dy Ydca^Bd again by Mr. Mr. Gow Darlington Paces 34-38-36 Q. Since recess -9 R- L. Gowdy*. Xenia National anced and the items now. appear Bank dividend 1 " 1924, Bank diyi 1 st, 1924, Bank Now, those items, in what way?, y A. That bank one o f the Withe: the remainder, b y , > 1 . Watt. . Lthink:] there was an-eii' mont o f those p that stock, 9 ohai the other. I don one—9 to Kenneth deposit because,ited it on the book withou^’m^know- Acoonnt. ledge. .Had no business in there be- r> rt« l » ! P BUBe that hank stock was a specific k. 6 H i a JDanlCUegacy. O f course, I couldn’t deliver the stock over until the year fo r the contest o f the will was up. But the bank stock belonged 3 to the legatee front the day the will was probated. I f I had known that that Was being done I would have had it done in a different shape. But then it was all right. ■ It was paid over to them by me and the receipt taken fo r it to their entire satisfaction, Q, A s I understand it the situation to hank book o f cecutor, ip .the has been hal- xwjng additional July 2nd, 1923/ January 2 nd, $120.00; Jttly Jvldend $ 120 , 00 . idge, yod explain this, that_there was bank stock in Xenia National Bank a certificate o f .spoon. And the deposit on ,the Citizens National Bank in. the sum of $3500., Q, There..wasn't anything on that memorandum to indicate Whether'this certificate o f deposit o f $3500, 'when deposited, was in the name of R. L. Gowdy, Executor, or not? A , No. I don’t know about it ex­ cept I suppose we deposited it where he wanted it deposited, to go into stock were dividadi portion and paid; hold the receipt in this account bef to them a* a life! separate settlemer . Q. But this, inf hank stock.'was the last wilLaitd i both M. Lytle, watl .........................i? Was willed to fo r life with* .. I, to Kenneth I Was on July 7th t made by agree- e e / to distribute !tq one .and 11 to /remember: which h d l l to Wither, ivluends Oh that [n the same pro* them, fay which But f t is not t that belonged! ifcnt and was a they had in the obtained .under tenant o f Eliza- S'hot? . 1 6 Xenia National Bank which was a legacy to certain parties? A. Yes. . Q. And which stock was, in due tourse o f time, turned over by you to the legatees? A. YeS. Q. But meanwhile hank dividends had accumulated on that stock and was, in fact, credited to your account? A. Without my knowledge until long afterward. . Q. So that those items are not, in fact, referred to in your account filed November 10, 1923? A. No, sir, because I,had no right to them* as Executor, and had nothing to do with it. Simply an inadvert­ ence .that they were credited on my account. 1 A . Yes, they passed through my hands. Q. As Executor? A. It was the action of the Bank, I didnt know anything about lfcT Q. You couldn’t have checked it out f rom the Bank without signing a check aa Executor? A . That’s true. Q. So you must have signed checks as Executor? A. 1 signed checks, but they don’t belong there. DEATHGALLS WELLKNOWN BUSINESSMAN Q, And it was subsequent to the f 11 November ing o f the account, 1928? A, I think so; yes. 19, Lytle Estate Case To Be Appealed Probate Judge Wright on Wednes­ day sustained a motion to dismiss the application as filed b y James B. Watt against Judge R* L. Gowdy, as' ex­ ecutor o f the estate o f Elizabeth M. Lytle. The petition asked that a final account he filed. The case will be ap­ pealed to a higher court according to Attorneys Darlington and Johnson, representing Mr. Watt. ANNIVERSARY EDITION i Q. Nevertheless they necessarily passed through your hands as Execu­ ted because they were deposited yotir account as Executor? to The Yellow Springs. News, last week issued a' 16 page pager as the 46th anniversary edition. The edition yraq ably edited under the direction o f Miss Rachael Cox, editor. It'w a s de voted to Yellow Springs and Antioch college. The;edition is worthy o f much praise. ■ ■ JOHN A., NESBIT Being first duly sworn, called by the applicant, testified as follows: d irect E xam in a t ion BY MR. DARLINGTON filing final account. ■Delay in Paying. Inheritance tax and penalty ,1 or interest, charged -by i the .State Of Ohio. Deposit o f $3,500 Certificate-of De­ posit o f Citizens National in name o f R, L. Gowdy, in estate account in the Xenia National Bank. Gowdy refuses to have Bank Book Balanced On the questioh o f having the hank -book balanced Mr. Gowdy objected Direct examination o f Mr. John A, Nlsbet, Cashier Xenia. National Bank by Mr, Darlington, Pace* 29-30-23 . . < > Q. We would like to have the book balanced,- (O f Executor.) - Judge Gowdy: Well, that is a niat- te r .th a t I expect I have the say about, - . Thereupon followed some discus­ sion between counsel: Court: We will probably have the book balanced and ahoyf what -as* set*—— ■ ■ * A . The balance wouldn’t show any toasts one way or the other. Court: There are some items 0 on the deposit slip that haven’t been placed on his pass hook? * A -Y o u see, that.deposit slip, as fd r aa that is conCerned--when we declare the dividend we always just credit it to any accounts, you know, that we think they a re, or issue a certificate, Or something, to cover it. I dont suppose Court: The. deposit slip you have In yolir hand indicates that was cred ited to this Mount? A . That is credited to that ac- count. . . .. -»• Court: Doesn’t* appear upon his **A , No, it will, tho, i f Le has tbe bank book balanced, We will hate to put it on there to make it bal­ ance, But then we don’t hunt him up and tell him we pu$ this in be­ cause we just m ake* custom o f cred­ iting it to the customer’s accounts, and that is where that belonged, aa ft# tuppojwd.w Judge Go^dy; No question about " q . W e are all agreed that the hank book shall he balanced? Judge Gowdy: No, I haven’t agreed to anything. Thai „„#reUpon the Court ordered that the bank book be balanced. 0 . What is the bank balance now, A ? ? don’t know. It hasn’t been balanced. 1 did inquire at the time I made the account, and then when I came to figure on the balance here I knew substantially what it was. The b o o k hasn’ t been balanced for some time, or not since May loth— Deposits Liberty Bond after filing final, account Direct examination o f Mr. Gowdy by Mr. Dariini(ton concerning the de­ posit o f a Third Liberty bond several m m U after to * final account „w to , •■ 'l' j>YY-," *'■ -V ,v>, take M tod d^othted in tha Xenin Na- idto m w m t aoonat w One item o f Q. You may state your name? A. John A . Nesbit. Q. You are cashier o f the Xenia National Bank, 'Xenia. Ohio? A.' Yes, 1 Q. 1 hand you an Original, deposit slip reciting'that in ths Xenia Na-» tional ^.ank there was- deposited by to.ari$|liahWtb<»' . , .. m p m , m , various sums o f money, and ask you i f that deposit slip is in y ou r hand Writing. A, Well, it is not in my hand­ writing except that last item there, the Liberty L oan ' Bond. I don’t know whoso. writing the other is. Might be the Judge's. Don’t know. Q:. Well, calling your attention to chat one item which apparently reads “ 3d Lib, Loan Bd., $500.00” , I will ask you what it means, Wiiat that item means. A. It means a Third Liberty Loan .-Bond o f the United States. Q. And what does that indicate was done with that bond? A, Wbat? ' tQ. And wbat was done with it7 A. Credited to his account as Ex ecutor and interest $10.62. ^ Q.^The item following is also in' your handwriting and indicates there was . a coupon' on that bond o f $10.62? A . Yes, that’s the interest on that bond. Q. Judge Gowdy has testified—-I want to be fair with the Judge, and if I don't state him correctly I want him to stop me, and contradict me— Judge Gowdy states he did not turn into your Bank a Third Liberty Loan bond on that date, or any other date, fo r $500. A. The only thing I can say is that this is the entry that was made on. that day and it is credited to that account. He eVidenly has turned in a bond o f r me account there. I f it don't belong to that I don’t know. And that there is the entry on the journal, is that this is a Third Lib­ erty Loan bond. That’s all I could tell you about it, 1 Q, Would your records show any­ thing further with reference to this bond, a i to what disposition was made o f it or where it was sold? A . Oh, probably just put in with the bonds and somebody else want­ ed to buy it. It was sold, probablv with them, I f they hadn’t why they might be sticking over there yet, for all I know, There is no number here to recognize it by, Q, But there is no mistake but what bond was handed in? A . Undoubtedly. Our cash would be off if it Wasn’t, There has been a bond handled there in that way. Q, That’s all on that subject, A . That’s all 1 know about it, We would be out $500 if we didn't get a bond. Judge R. L. Gowdy—Over youf x ture In the Xenia Gazette, you si : organizedcampaign to circulate! licious statements regarding yo( Was your candidacy at issue when the Herald published the Jamies B. Watt, concerning y< signa- is.an a pdidacy. ,1026, ew of W e - stand the Xonia National Bank records that proved you deposited this bond after you died the "final” account? . 1 6 You admit now that $73 is due the heirs. How camthis be when you placed your sig­ nature under, oath to the final settlement? .James JI. McMillan, 62, for many years engaged in the furniture and undertaking business, died at his home last Saturday night at 10:30 after an illness o f 24 hours. Intestinal trouble followed -by heart weakness brought • about his death. About a year ago Mr. McMillan suffered a serious illness but never fully recovered. Mr. McMillan had been, engaged in the furniture business and funeral di­ rector- for- thirty-two years. Of late years he had his son, Melvin,-associa­ ted with him. He was born on what is the R, C. Watt farm on the Jamestown . pike tad was the last member o f th e . James Q. McMillan family. He is survived by his widow, Mary ... Caldwell McMillan and three sons; ; Melvin, and James p f this place, and Joseph, o f Cleveland. He was a member o f the Reformed Presbyterian and F irst Presbyterian churches his entire life. He. was o f a quiet unassuming disposition and bqd many friends. ,.* / The funeral was held from the F ir s t , Presbyterian church' last Monday p f- ' ternoon. The services were conducted by his pastor, Rev, W. P. Harriman, assisted by Dr. W. R, MeChesney, In­ terment took place at Massies Greek cemetery. Womanless Wedding At Opera House Delay in Paying Inheri­ tance tax Mr. Gowdy recalled fo r examination by Mr, Darlington concerting the payment o f inheritance tax and the penalty placed against the estate. Pa t* 32 . . . ,Q I call your attention to receipt No. 187 from the Treasurer’s office of Greene County, Ohio, dated Xenia, Ohio, February 28, 1924, which is a receipt from F< A. Jackson, County Treasurer, indicating that on that date the Treasurer received from R. L* Gowdy, Executor o f the estate o f Elizabeth Lytle, decadent, $1540.29 to be placed to the credit o f the undi vided inheritance tax fund, the amount o f the tax as fixed by. the Covitt bring $lM4.0S, to which Wto added the sum o f $192,117 t o I-nteftot. That shm'.'Wto p u d b y you a * Ataeto- tor, was i V J t a t o , « « wm A .‘ Y to, she. Well, pari o f It. That sum Includes tha tax on the real es­ tate and on toe personal property publically. protest or refute Hie story? How then can you charge now that you have been misrepresented? I f the Lytle estate is as you claim, Judge, why then has Mr. Watt found it necessary to go to Court to secure property due the heirs of the Lytle estate? ’ After you protested investigation oi bank account, did not the bank records show a balance of $475? To whom does this difference now in the estate bank,account be­ long? Do you personally claim this balance? One of the best entertainments o f the season will be the “ Womanless Wedding” , presented by the Cedar- ville College Y . M. C. A ., next Thurs­ day night. The cast o f characters in­ cludes Some fifty or more men. A number o f business men o f town have kindly consented to help present-this entertainment, Mrs. Ruth Baker, Of Somerville, Ohio, has beeivsecured to • direct this farce. Mrs. Baker comes highly recommended as a director o f <’ “ Tom Thumb WeddingsV and enter-- tainments o f a ,lik e character* Tho proceeds o f this entertainment will,-, be used to finance the Work o f the Y . J‘. Mi C« A . in the college:' ._ Autoipobiles Crash edziesday Night . It is not true that you have not at any time offered a settlement with Mr. Watt, un­ til! Monday, October 11,1926, and then only when Court action was facing you? Did you not at that time demand of Mr* Watt that he Sign a letter of vindication before you would make settlement? ■* Until Mr. Watt moved to Xenia a some months ago, did you, Mr. Gowdy, not halve absolute management of the estate without the aid or consultation of the Lytle benefici­ aries under the Lytle will? Mr. Gowdy, your "final” account, dated November 10,1923, approved by Judge J. C. Marshall,, which you made oath too, shows you paid yourself $591 fee as executor; also you paid yourself $400 as legal advisor for yourself, or attorney fee to your self. As this was your final account in full, made under path, do you now make claim to the balance in question as a fee in view of the fact that you have drawn your statuatory fee under date of August 2,1923? Two automobiles were slightly dam- ' aged Wednesday night when they clashed fallowing the entertainment! at the opera house. The sedan driven by Clayton McMillan was making a, turn from Main to Cedar ptreet when a Ford coupe driven by Wendall Graham,'came along and the two cars clashed. No one was hurt and there was not serious damage to either, machine. tot Lyceum Ticket Sale Went Over Big Doi you deny that you refused to answer Mr. Watt's registered letters from Chicago? Will you deny that he has not copies of those fetters and post office cards showing you re­ ceived the letters? *- Will you deny that Mr. Watt did not find a Hooven & Allison certificate of stock among old papers on the floor in your office, when c at that very ,moment you were informing him that you could not get a transfer? In what bank account did you deposit Mr* Watt’s.check for $450 sent you for the inhere itanee tax? Where was this $450 the three years previous to the time you paid the tax, which was past due when paid? Mr. Gowdy you have published that you kept all money belonging to the estate in the Xenia National Bank. The transcript shows, that Mr. John A. Nesbit, Cashier, testified you deposited a Certificate of Deposit from the Citizens National Bank several months after the . "final” account, amounting to $3,500. This certificate was not in the name of the Lytle estate .but your own name, indi­ vidually. If you were truthful in the publish­ ed report, how and why did you place private funds in the estate account? If this $3,500 certificate was in your own name, why do you publically claim that all estate funds’Were in Xenia National Bank at all times? Could there have been any .reason why you should mix your funds with the estate funds at that particular time? The Cassford Trio pleased a la r g e ' audience Wednesday evening at the opera house* This was the first number o f the winter course and patrons werq well reapid for goin: The members o f the trio are real artists and talented entertaihers. It was announced that enough tickets had been sold to guarantee the success o f the course* Capitol University Defeats Ccdarville The College football team made a very good showing last Saturday a- gainst Capitol University, a much leavier and faster team than the local boys measure up to. Saturday tho local plays Rio Grande on the m i college campus. This should be an interesting game and worthy o f a large crowd* ■ I • : ■ 'i LONGWORTH AND BRAND XV. / 1 SPEAK SATURDAY NIGHT A big Republican rally will be, held 3 ' Were you not required to pay a penalty on the inheritance tax of $192, when under Sec­ tions 5336 and 5338, General Code, you could ha% saved the estate a discount instead of a penalty? Do hot the records in the Auditor’s office show that you paid this penalty after waiting three years from the time you made "final” settlement in Probate Court? As for the Poague trust fund in your con­ trol, ten years have passed. The records show you have $567.38 in the fund, Is it not a fact that the heir entitled to this amount, cannot be found? In such cases does the law not require you to turn this amount over to the General Fund in the county? Is not ten years long enough to wait when the heir if found later can be paid by law from the same fund? Have you and are you now making ef* fort to locate thi$ heir? in the Xenia opera bouse Saturday night, Oct, 2$. Congressman, Charles Brand, ITrbana, and Nicholas Long- worth, Cincinnati, speaker o f the House o f Representatives, will be the speakers. A band concert Will be giv­ en previous to the speaking. November 1 , at Xenia, Senator S, D. Fess will give an address on the issues o f the campaign. IN A NUT SHELL The transcript shows that you deposited a $600 Liberty bhnd in the estate account sey-' eral nionths after you filed*the final &cedUut The inventory d<*is not ^how the aat&te had such a bond listed. Where did this bond come from? How could you dispute on the witness Mr. Gowdy the above questions are sub­ mitted to you for answer. Most of them can be answered by “Yes” or That.lt can not be saidwe ate taking^dvantage of you in any. respect, we pledge oureelves to publish your answer^, with equal prominence if re­ ceived in time for our next issue. The situation in brief In the ty tte estate Is: Judge Gowdy, executor says he still owes the estate $78 by his accquiit, now three years after he filed his final account In the Probate Court. The Xenia National Bank records show that to the Lytle estate account o f which R. L, Gowdy la executor, there Is a balance o f $478. The dif­ ference between what Mr, Gowdy dates is due the estate, $ ?V *a «l the - estate bank tachttofc i« $462i the $402? The estate or Mr. Gowdy? No wonder Nr, Wait refuses te settle, Who would <m that kind o f a showing? ■w* t.