Return with me to yesteryear, just about three and a half years ago.

Nicole’s old blog

The county was ignoring the road.  How awful.  The county was ignoring the road and it did not go over well with Nicole.

She pays a whopping $200 annually in property taxes on that shitty property and for that, she expects service, god damn it. In February, on a gravel road.  Fix it.

She called the county and the state. She called everybody.

You know what?

Dave and I lived on an unpaved road in Alaska for ten years. Not only was it unpaved, but we had a slight hill to climb to get to the main road, which was paved about five years after we moved there.

The borough plowed the roads, but of course the main roads came first and our road was secondary. Alaska gets snow all winter long usually, and sometimes we’d have six inches or even a foot of snow on our road before the plow came.

And we managed.

It was amazing that we did.

Nobody griped and fussed and called the borough and state.

A few times, we all got together and put out salt ourselves.  Sometimes we got snow blowers and shovels and dug our way out.

See that?  That’s as good as the road ever got in winter. That’s typical.  And that’s midday.

And yeah, we had winter tires.  When you live in the wilderness, that’s what you do. You prepare to live in the wilderness.

You don’t move to the wilderness and then complain bitterly because the county doesn’t come plow your road immediately.  In Kentucky, if they wait just a couple of days, they don’t have to plow gravel back roads with only a few houses on them. It will melt. That means they don’t have keep as many people working plows, and it means they don’t have own as many plow trucks.

That’s why the taxes are only $200.  You pay almost nothing and you get almost nothing.



Because these are blurry and very hard to read without blowing them up to huge size, I am going to include transcription. The blurry quality is the way this came from the state. It wasn’t under my control.






The petition of Catherine S. Harris respectfully represents:

1. That she is a minor, age 15, born on July 13, 1064, and resides with the proposed guardians at R. D. #1, Box 37-A, Zipp Road, Pennsburg, Pennsylvania, 18073.

2. That she was formerly known as Ann Elizabeth Tozar and Salina Catherine Smith, but now uses the name Catherine S. Harris, exclusively.

3. That the names of her biological parents are Edward John Tozar and Dorothy Elizabeth Haegle and their present addresses and whereabouts are unknown and have never been known by her.

4. That she presently has no legal guardian and needs a guardian of her person because her de facto guardian of 15 years, Cleo M. Smith, died on April 2, 1979.

5. That her de facto guardian, Cleo M. Smith, named Dr. Richard A. Harris as guardian of the petitioner in her last Will and Testament admitted for probate in this court, no. 9-79-437, a copy of that Will is attached hereto and marked Exhibit “A.”

That the names of her proposed guardians are Dr. Richard A. Harris, age 45, and E. Pauline Harris, age 45, his wife, who reside at R. D. #1, Box 37-A, Zipp Road, Pennsburg, Pennsylvania, 18073.

The proposed guardians are unrelated to the petitioner.

That the proposed guardians, the prior guardian, and the petitioner are of the same religious persuasion, independent Baptist. No information is available about the religious persuasion of her biological parents.

That the proposed guardians have no interest adverse to that of the petitioner.

That the petitioner is the beneficiary of and Dr. Richard A. Harris, a proposed guardian, is the trustee of a testimentary trust funded by Cleo Smith. Final distribution has not been made in her estate in this court at 9-79-437 of 1979. The approximate total trust will be $20,000.00.  The instrument of trust is included in the Will of Cleo M. Smith, attached as Exhibit “A.”

That the petitioner is receiving no support or survivor’s benefits from her parents, and it is unknown if her biological parents are veterans or deceased.

The the consent to their appointment by the proposed guardians is attached as Exhibit “B.”

WHEREFORE, Catherine S. Harris, chooses Richard A. Harris and E. Pauline Harris, his wife, and requests the court to appoint them guardian of her person.

Respectfully submitted,

Daniel W. B. Flint, Attorney for Petitioner



CATHERINE S. HARRIS, being duly sworn according to law, deposes and says that the facts of the foregoing petition are true and correct, to the best of her knowledge, information and belief.


Catherine S. Harris

Sworn and Subscribed:

Before me this 14th day of April, 1980


Nancy L.  Kenna [NOTE: This is very hard to read, and I am taking Cathy’s word that is the name.]

Note: below the signature is notary stuff.






I certify that my domicile is R. D. #1, Box 37-A, Zipp Road, Pennsburg, Pennsylvania, 18073, Bucks County, and that I am a minister of the Gospel;

That I am the husband of E. Pauline Harris;

That I am 45 years of age  and a citizen of the United States;

That I am able to speak, read, and write the English language;

That I am a fiduciary of the Estate of Cleo M. Smith, Bucks County No. 9-79-437, in which the minor has a vested interest in trust in one-third of the residuary estate, and that I am sole trustee of the trust funded from this estate in which the minor is sole beneficiary and that I do not consider this interest as adverse to the minor;

That I have no interest adverse to the minor.

I agree to accept appointment as guardian of the person of Catherine S. Harris.


Richard A Harris

Exhibit “B-1”





I certify that my domicile is R. D. #1, Box 37-A, Zipp Road, Pennsburg, Pennsylvania, 18073, Bucks County, and that I am a nursery school director;

That I am the wife of Richard A. Harris;

That I am 45 years of age  and a citizen of the United States;

That I am able to speak, read, and write the English language;

That I am not the fiduciary or an officer or employee of any corporate fiduciary of an estate in which the minor has an interest or the surety or an officer or an employee of the corporate surety of such a fiduciary;

That I have no interest adverse to the minor.

I agree to accept appointment as guardian of the person of Catherine S. Harris.


E. Pauline Harris

Exhibit “B-2”





AND NOW, this 14th day of April, 1980, the foregoing petition presented in open court, and the minor, over the age of fourteen years, appearing in open court, makes the choice of Dr. Richard A. Harris and E. Pauline Harris, his wife, as her guardians, and upon consideration thereof, Dr. Richard A. Harris and E. Pauline Harris, his wife, are appointed guardians of the person of Catherine S Harris as prayed for.



Harriet M. Mims


So there are the documents.

Now, Cathy is making some claims about these documents, saying that they are fraudulent.  First, she says that isn’t her signature.  However, I think it is her signature. You can decide what you think.

Second, she says this.

But there is.  It’s right there on the last page:  Harriet M. Mims.  See the “J” below the line?  That means “judge.”

How do I know that?

Well because of this.

There’s the judge’s signature, again. It’s on the last page, right under the part called “Decree.”

Here she is, four years later, on paperwork regarding the final adjudication of Cleo Smith’s will.

Notice how the signature is done the same way, with the “J” below the line?  But above, it says, “BY THE AUDITING JUDGE.”

But in case that’s not enough, we have this.

There’s her signature again, on a letter from her to Cleo’s lawyer, Daniel Flint.

Here’s another one.

Oh, but they don’t say that she’s a judge, do they?

Well, okay. How about this one?

There is most certainly a judges’ signature on those guardianship papers. And Cathy knew that. She cannot be that stupid.

Her guardianship papers that were filed in April of 1980 were “found” at the Bucks County Courthouse on July 13, 2017.

The implication here is that those papers were lost or unavailable for all these years and were just “found.”  Where?  Hidden behind a desk?  In Richard Harris’ safe? Where?

Karen is the one who posted them, on July 14, saying that they were “obtained” on July 13. That’s not quite the same thing as saying they were “found.”

But wait. Those papers were in a file, number 49635, as you can see, and that comes from one of the Manhater pages, from about 3 years ago.  And you know where they got that image to post it?

From Cathy.

Nobody else would have known where to look.

And you know what?

Anyone can call the courthouse and get a copy of file number 49635.  It’s not very hard. It does cost for the copies, but they’re available and they’ve been available for years and years and years.

How else could Cathy have looked at the actual copies of those papers hundreds of times?

Cathy, you really need to try to keep your lies straight.

I’ve had these guardianship papers since before you got them on July 13, 2017. Would you like for me to show you the time stamp on the images from my computer?

I had them three days before you say they were “found” at the courthouse.

I have a whole lot more.







Clutching at Straw

This screen shot is old.  It dates back about three years or so. It illustrates, though, the innuendo that Cathy Harris has engaged in for a very long time. She asks questions. That’s all. Just questions.  But they are carefully worded to cast doubt, specifically on the character and business practices of Cleo Smith.

It didn’t take me six years to figure it all out. I admit it took awhile to actually get the documents but honestly I didn’t try very hard, and in the end, I didn’t find them at all. Somebody else did and very kindly sent it all to me.  Nobody had to spend hours with musty old boxes.

First, what she is referring to with that IRS stuff (it was actually the Pennsylvania Department of Revenue, not the IRS) is the fact that Cleo’s will was tied up in probate from right after her death in 1979 until they finally finished in 1984.

But right now, let’s talk about what Cathy calls “aliases.”

Cathy wants people to think that Cleo was engaged in very illegal stuff with her real estate holdings. The implication is that Cleo ran whorehouses in Philadelphia and since she was already a madam, it wasn’t hard to stretch that into “she kidnapped Cathy when she was three and pimped her out to preachers for years.”

Cathy has insisted that she never, ever accused Cleo of running whorehouses, but yes she did.  Right there.

But let’s answer the question, why don’t we?  Why would Cleo need to own all those properties under different names?

This is a list, from the declaration made to the Pennsylvania Department of Revenue so they could figure up the inheritance tax owed by Cleo’s estate, of the property she owned at the time of her death. There was also the issue of the farm, which I will get to later. It left her possession years earlier.

And here is the page where Richard Harris, as executor of her will, filed the will with the probate court. The important thing to notice here is the “AKA” stuff.  Cleo used more than one name.

That has to mean that she was hiding something, doesn’t it?  I mean, doing that is just illegal, isn’t it?

Well, here’s what her lawyer had to say about it.

Richard Harris says that she “used this name as well as many other straw names because she felt she could avoid legal suits from her tenants.”

Frankly, I’d never heard of this.  So, I asked Lisa, my friend who is a retired attorney, the real kind, not the Beth James fake type.

First off, it’s not illegal to use a fictitious name. Samuel Clemens did it for most of his adult life.  Lots of authors, movie stars, musicians and other celebrities do it.  It’s only illegal if you are trying avoid taxes, for instance, or defraud somebody, or something like that.

It’s also not illegal to use another name to buy property. Some celebrity did so not long ago using the name of her dog. Today, celebrities often do so due to privacy issues.  Sometimes, people will do so because they don’t want property values to rise around them due to their having purchased property (because of their celebrity status) and they want to buy the adjacent property in the future.

Why did Cleo believe that using all these fictitious names would shield her from lawsuits?

To understand that, you have to go back in time a bit.

Harvard Business Services, Inc

Prior to the establishment of the law allowing limited liability companies (LLC), people like Cleo often found themselves between a rock and a hard place.  If Cleo wanted to shield her farm, for instance, from being seized because a tenant in one of the Phildelphia properties fell down the back steps due to a rotten board and sued her for more than the property was worth, she could do that by incorporating the property in Philly.  So far, so good. Then if the tenant fell down the stairs, that tenant couldn’t sue for more than the Philly property was worth.

But incorporating would have created a problem.

Because the corporation was seen as a separate entity for tax purposes, that meant that when the tenant paid his rent, the corporation would have to file an income tax return and report that rental income and pay taxes on it.

And then when Cleo needed to pay Cathy’s tuition at the Christian school, and took some money out of the corporation for that purpose, that would create another taxable event. That money would be income to Cleo and have to be reported as such on Cleo’s tax return.

Double taxation.

What Cleo wanted was a way to limit liability and at the same time, make the IRS not “see” all those separate entities as separate, so she only paid income taxes once.

Nothing like that existed until 1977.

So prior to then, it was a very common practice among landlords to own property under lots of different straw names. This was especially true among slum landlords.  They face a bit of a unique problem. They can’t upgrade their property significantly, because if they do, they won’t be able to charge enough rent to justify even owning it.  Anyone who can pay more rent won’t live there.  So, to make ends meet, slum landlords generally do shitty maintenance. Shitty maintenance increases the likelihood of the tenant falling down the back steps because a board is rotten.

At any rate, this practice of owning property in several different straw names was not only common, it was often recommended by the landlord’s attorney, and the courts were well aware of the practice. One of the ways that the courts determined who actually owned property held in straw names was to see who paid the taxes.

This is an excerpt from, as you can see, a title report. Cathy calls it a “deed transfer,” but it’s not. It’s the title report from the title insurance company.

Title insurance is something you buy, if you have any sense, when you buy property to make sure that the person selling you the property holds a free and clear title to it, so that twelve years later, a person you never saw before won’t come to you and say that really they owned that house and not the person you bought it from so please move out and leave the keys on the kitchen counter.

The title company does a search.

One of the things they look for is a history of who got mortgages on the property. And that’s what we’re looking at.

Notice the first listing?

It says that there was a $23,000 mortgage on the farm initiated in 1960 and held by a couple named Urbani and a couple named Snyderman.  The person who owed the money was named Claire Malanee.  In 1969 that mortgage was “assigned” (real estate-speak for transferred) to a local bank.

Claire Malanee was actually Cleo M. Smith. It was a straw name.

From the same title search, on the next page, they describe the property, and make it clear that Cleo M Smith transferred the deed to that property to the Christian Beacon on November 19, 1965.  To do that, she had to own it.

Up until then, though, she had owned the farm under the name of Claire Malanee.

There are more documents about all this, and I’ll be going through all of them, but the important thing to understand right now, before I begin with all this convoluted stuff, is that Cleo Smith used fictitious, or straw, names to own her various pieces of property, that there was nothing nefarious or illegal about doing that, that it was quite common practice, that the title company didn’t even bat an eyelash over it (and title companies go berserk if stuff isn’t just right because they are insuring the title).

Coming up next, we’ll talk about the farm, and why Cleo gave it away.