HomeMy WebLinkAboutOC1077-1205 - ESTATE OF LIBERATORERCC-1:!:4 (10..75)
• ti
COMMONWEALTH OF PENNWLVA!\JA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTlOI\S
INHERITANCE TAX DIVJSJO!\
..,._..:: ..
}: . ·-;, .., __ ... ..._::..,~"' ..... ~ ....
OF?ICIAL ~OTICE OF INHERITANCE . -. <
TAX APPRAISEMENT AND ASSESSMENT
OF ASSETS 1\0T SUBJECT
TC AD Mil\ ISTRA TION
TO: Valent·ine Liberatore Date: llovamber 9,1977
Castner Avenue County Washington
-Don« a ,Penna. 15033 County F i I e No ..___:JI.:.....:./_'/._:_/~/;J=--~~d:::.__ __
Bureau File No. 63-17-1205
We hove r~ceived notice that, as a _r-esult of the death of Valentine Libetat.ore Sr. (Denbo)
on 9•2 19 77 , you corre into o¥~nership of certain property through right of survivorship, which
was formerly owned by the decedent.
Under the Inheritance and !Estate Tax Lows of the Commonwealth of Pennsylvania such transfers ore taxable
and the liobility·for t~e payment of the inheritance tax due is imposed upon you, as transferee.
1
The property on which tax. is hereby assessed consists of:-Jt.Beld Savings Acet.f-OS...09175 6 06 hel~
in t:he Firat National Bank & *huat Co. Predericlttoltll Office,Predericktonv~ '
Penna. Ac<::t. names was addeCl 2-11-·77. aalanee as of elate o£ death,
appraised by the Commonwealth, as of t~e dote o,f death, at$ 10;.209~10 _ \
100 % of thi:; amount is tJxable at the rate of 6 % · }
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOU~T
AMOUNT OF TAX DUE
If you pay the above amount within three (3) months of the
date of death of the deceden1, or on or before December
2 19-ll.-, you 11oy deduct o discount of
5% of the amount of tax due, or
This tax became delinquerut aine (9) months after death
(one year if dea-th occurred Frior to December 22, 1965
and fifteen months if death cccurred on or after
December 22, 1965 but prior to June 17, 1971) and in
add it ion to the lax, s1ofutory interest at the rate of 6% of
the tax per annum is also due as of* 19. __ _
in the amount ot
*If the tax is not paid by the-above dote-additional ·
interest is due at the rote of 6% per annum until paid
TOTAL AMOUNT DUE
O~GINAL ASSESSME~T
J
$ -----'l.,__,'0~.'-..:!!!11!2:=09~-~1=0__,.'--/ -
I
I
612£$5
I
/ /
- - - - -10.61--
$ __ _..=,5;:.::81::.::•:.:.9,:.2_
AMENDED ASSESSMENT
$ _______ _
$ ==========
J ~j
APPRAISED BY: -• ~ ..t _., . . ... j-. -t ' ASSESSED BY=·--:-:---.;---;----::-------;:--:-.---------
(Inherita-,ceiTax Appraiser) , ~~ (Agent for the Commonwealth)
~ / ~ ,. ""
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable tc:
Baney stuan.Agent
Washington Count-y· Courthollee1
ltashingt:on,Perma. 153:01.
To insure proper credit to your account
this Official Notice must accompany
your payment. Moil or bring it to: (\
"' \\1~, ~
NOTE: Any party in interes·i who is aggrieved by this notice may object thereto within sixty days after receipt of
saic notice as J=rovided b)' SEction 10()1 of the lrheritonce and Estote _Tax Act of _1961, 72 P.S. 2485-1001.
QUADRUFLICATE-REGISTER OF WI.LS COPY
If you have already paid this tax to an executor, administrator, a~torney or other personal representative of the
decedent for forwarding to the Commonwealth, list. below the dote paid, name and address of the person to whom
you made payment, their official title and the amount.
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances, if, after the dote of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due. If any
such expenditures meet all of the three following tests, it is recommended that you itemize the payments below,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow
thos'e which he determines to be proper. The tax will then be recomputed and you will receive on amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1. You were personally, legally re'sponsible for these debts, and
2. You actually paid these debts and con furnish pro'of of such payment, if required, and
3. These same debts ore not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedenfhondl'ing the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Pavee Description of Obliqation
'
(attach separate sheet· if required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY OF ______________ _
TOTAL
Amount Paid
$
I, hereby certify that the foregoing is a just and true statement of funeral expenses
and other debts of the decedent, , for which I was legally responsible and
which I did pay out of the property herein taxed. I futher certify, that to the best of my knowledge and belief,
these same debts wi II not be claimed by any other person, for inheritance tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS-----DAY OF
19 ___ .
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
hove allowed deductions listed above in the total amount of$----------
Dote of Approval: _____________ _
Register of Wills
r ---~--=--=:=--=::-====~=~=--~-~-=~--:.~------------Hf CCG41711768)-7--82 ~--~ .COMMONWEALTH OF PENNSYLVAN-IA
I";NO. DEPARTMENT OF REVENUE
[=il OFFICIAL RECEIPT • PENNSYLVANIA INHERITANCE AND ESTATE TAX
ill!l .
i=i RECEIVED Three Hundred Sixty and 54/100•· ... -----·---.. --... ·---"'"·----.. -·-··---~11ars
iH representing Fennsylvonio Inheritance or ~~! Valentine Liberatore Paying on Ind.tialt.tate Tax due from the following estate: ~~ From: ______________________________ ~--~---.-------------------------------------------------l~
1!1: Castner Avenue ·j'· ,j!l, Address ____________________________________ --! 2% Tax on $___,&~"3~H#!!-lOr-----$ __________________ 1n1 ~~ Donora,Penna. 15033 "iMiJ 379,52 ~J 6% Tax on $ __________ $ __________________ ·11:41
II j File No. 6l-77•l20S Dote of Deoth 9•2•77
1
1
November 25,1977 Dote of Poym e nt -----·-------------------------i
~t~i Valentine Liberatore Sr.
1 Nome of Decedent --------------------------------l
i
County _W_a_s_h_i_n_:.g_t_· _on __________ _,
Remarks: jmo
\..
S E A L
15% Tax on
$----$----.~~ii %Tax on $ $
Estate Tax, Act of
May 7, 1927 $ __________ ,~•!
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
dote of death
Plus interest at the rote ::>f
__ % from-----------------
. to-----------------------
• TOTAL AMOUNT PAID
379.52 i!! $----ll
1s,9a I
$ ___ 1
$ ___ 11111
360.54
.. \~
NOTE: This Triplicate Receipt to be retained fc)jaud~Sf'//.13.
. ·~~ .. --;, .. • t' · Received by
NOTE, In accepting the · ransfer in1eritance tax J~ i~iuje;estal:s. prior to the death of the life
tenant or tenant for years, as 3videnced JY this receipt, it is understcod that the Commonwealth sh1 11
I
l (•
n·Jt be precluded or prevented from her~after assessing odditional inheritance tax at the death of the_.L.~~~~~~?::.Jr=:_.::=:~~:::=:::~~,hi--IRI
liie tenant or tenant for year> whenever it appears that such additional tax may be legally due and I
collectible for any reos·:>n whatsoever.
. ~ I r j'/, .
--------------__ ...!..---~----__ .... ___ -
_ _J./.. . CrmmonwealtJl of Pennwlvaniu • ~ /3-, 7~/,.-·/· e2.0s-1De.,pa~tment ofRev~nue • p;r/
(t? ' -n cntance Tax Division ,-------------...;.
RCC•42 (4-77) BANK NO.
COMMONWEAkTH OF PENNSYLVANIA
o.EPARTMENT OF REVENUE
244 \~ashington Tru.H Building
Washmgton, Pennsylvania 15301 05
DATE FILED N~TICE OF DECEDENT ACCOUNT STATUS S£p 0 8 1977
I Submit in truplicate within 10 days after knowledge of
9-7-77
STATUS OF ACCOUNT NO: (JOINT, TRUST, OR INVESTMENT
r'IC. r'IOl '7C. {., 1"'\f.. the death.
RETURN COMPLETED
FORMS TO LOCAL COUNTY
INHERITANCE TAX OFFICE
I Es· ,..,"""" a::u UA 1::.
name added 2-11-77
NAMES ON ACCOUNT SOCIAL SIZ'CURITY NUMBER(S)
Valentine Liberatore
Valentine Liberatore Sr.
; j----"':':":"=:-:~:-:-::-:-::~==-=--:::---:-:--":"":":':-::-:~~~----+------------:===::'"':":'db':":T=:----------SURVIVING DEPOSITOR (Beneflclary) INFORMATION· DECEDENT INFORMATION
NAME RELATIONSHIF NAME DATE OF DEATH
~ Valentine Liberatore TO DECEDEN-. 1--::~~~----------'--~ s;~nn---~--f-.:nr~Vo::a:.1_e_t_in_e_L_i_b_er_a_t_o_re_S_r~.--_..L..:.9_-_2-_7:...7 __ _
ADDRES~OX
299
f ~Nc;4) 7c:. sht/.,S /II-ADDRESS
C ~ /ft. ~ Denbo. Pa. 15429 Denbo, P ,a. 15429 ~.s. uu< 'V£..,4 ciTY .Lfo.,Vo~A, /"4. .
"· .;'If ...7 .,e
BAN!(/INSTITUTION 1:"-DDRESS
First National Bank & Trust Co.
Frederickto1m Of:'icH
Denbo. Penna 15429
BALANCE OF ACCOUN':' AT DOD
INTEREST ACCRUED AND COLLECTIBLE AT DOD
I
TOTAL
BANK AUTHORIZATION
COU~TY, \'lash
ZIP CODE
1S429
$ 1 n ?nq 1 n
$ ______ _
$ 1 n ?no 1 n
!•HEREBY CERTIFY THAT THE INFORMATION CONTAINED HEREIN IS A Fredericktown,Pe:ma 15333 l / ~r CORRECT REPRESENTATION OF INFORMATIOI' IN OUR FILES IN ACCORD
flft /0, deJ~j0<:SJ t, • "'c,/J-r.:. WITH SECTION 742 PI • E TAX ACT OF t96t.
I'\ s~ il~ /.2-.J-77=-.?a·".l srGNATu o F A ciAL ~Y.ENJGf'TOR
.sat/""£. .... J ~e.--I DATE
9-7-77
SECTION 742 OF. THE INHERITANCE
AND ESTATE TAX ACT OF 1961.
"When money i& deposited or i'nveated in a financial
in&titution l~ated i~ Pennsylvania in the names of two or
more person& other than husband and wife or in the name of a
P-er&on or person& in trust for another or others and one of the
partie& to the deposit or inve&tment shall die, it shall be the
duty of the financial.-in&.titution within ten (lO) days after
knowledge of the death to notify the Department of Revenue
thereof giving the name of the deceased per&on, the dote of
the creation of the joint or trust deposit or investment, the
amount invested or on deposit at the date of death with the
financial inatitution and the name and addreu of the
survivor or survivor& to the account. No notification shall
be required in regard to auch account when the deposit at
the time of death doe& not exceed three hundred dollar&
($:1)0)." (EmphQsis added).
:;,..~
A report is required on:
1) Joint Saving& Account&
2) Joint Checking Account&
3) Tru&t Account&
4) J.oint i.nveatment account&, &uch a&
certificate& of depoait, &hare account&,
and 10 forth.
5) Account& held by huabcand and wife .. __ ,
and third p~rties~ .
No report i& required on:
l) Husband ~nd ~ife accounts.
2) Joint.accounts with a balance under $ll0.00
3) Account& held by the decedent individually.
·~ ··-·
~-----------------------------------------------------------------------------------------------
RCC-134 (10.75)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISIDN
·-~. -GFf'ICIAL NOTICE OF INHERITANCE
TAX APPRAISEMENT AND ASSESSMEI\T
OF ASSETS NOT SUBJECT
TO ADMINISTRATION·
TO: Valentine Liberatore Date: November 9,1977
Castner Ayenue
Do::1a·a,Penna. 15033
63_-77-1 205
We have received notice that, as~ restd_t of the death of Liberatore Sr. (Denbo)
·:>n 9-2 19 7'A , you came into ownership of certain property throu'gh right of.survivo~ship, which
was formerly owned by .the decedent.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for_ the payment of the irheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: Jt.He1d Savings Acct.#05-09175 6 06 he1
j n the Fit'st National Bank & Trust. Co~ Frederickto·wn Office,Frederickt:mw,
Penna. Acct. names was added 2-11-77. Balance as .of date of death,
$10,209.10.
d b h C I $ 101 209.10 appraise y t e ommonweo th, as of t'ie dote of death, at ----'------------
100 %of this omc-unt is 7oxoble at the rote of 6 · %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE .OF ASSESSMENT ~TAXABLE'A'MOUNT \ J ~~
LESS: ALLOWED DE~TS.
NET TAXABLE AMOUNT '•
AMOU~T OF. TAX.DUE
.r .• . ~
If you pay the above amount wi_thin three (3) months of the ~
dote of death of,the decedent, or on or before D,.::.cember
--""---------19_11_, you may deduct o discount of
5% of the amount of tax due, or .
This tax become delinquent nine (9) rr.onths after death
(one year if death occurred prior. to December 22, 196:5
and fifteen months if death occurred e-n or after
December ?2, 1965 but prior to June i7, 1971') and in.
addition to the tax. statutory interest at the rote of 6% of
the tax per annum is also due as· of* 19. __ _
'o -( \.
in the amount of ·
*If the tax is riot paid by the above date additional
interest is due at the rote of 6% per ·Jnnum until paid
TOTAL AMOUNT DUE
Make checks or noney orders payable to:
Harvey Stuart,Agent
ORIGINAL-DELIVER TO THE TRANSFEREE
$' '10,209.10
• > •. . -"· 612.55
'\ \
...
'
- --·--_3Q_ • .§:j_ -
$ ____ 58_1.;_··~~-2-
!19f
$ ---==3=--=~...:;:...0-= . .s::......c.....i_
If you hove already paid this tax to on executor, ~administrator, attorney or q_ther personal representative of the
decedent for forwarding to the Commonwealth, list below the dote paid, nome and address of the person to whom ·:
you made payment, their officia.l title and the amount.
Date Paid Nome and Address of Payee ·Official Title Amount Paid
'·
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just deofs ohhe decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions ogainstthe gross value of the property in the computation of tax due. If any
such expenditu~es mee.t all of the thre·e following tests, it is recommended that you itel)lize the payment~ be_low,
execute the affidavit, and return this notice. The Register of Wills will examine the debts claimed and ·arlow
those which he determines to be proper. The tax will then be recomputed and you will receive an ome.nded
assessment of tax. ·
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1. Y.ou w~re pers~nally' legally re~~onsi~le _for these debts, ':Ind. . . . \ . ' '
' . ~ . : . . . . . . . . . ....
2. You actually paid these debts and can furnish pro'of of such payme~t, if required, and'
Ill. \ .....
3. These some debts are not also claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedenthandling the administration of the general estate of the
decedent o.r any other transferee.
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF~ . . . ) -SS:
TOTAL $ 3 0 t" 3. Q ()
1,~ by certify that th~ foregoing is ·a just and true state~ent of funeral expenses
and other. debts of the decedent, ~ . ,·for which I was legally responsible and
which I did pay out of the property herein taxed. I uther certify, that to the best of my knowledge and belief,
these some debts will not be claimed by any other person, for inheritance tax purposes.
SWORN AND SUBSCRiBED BEFORE ME T~IS ~I~ OF m/ • , 1 ~--+-"'~~ 192-.Z. . ~ 6-. ~~ ~~c/_~ a. r::: SignC:ture of Taxpayer
tl!l U)W HILl ROAD. RROWN~\ l'. If . , . •
"lf,-(P.YILL[ iNRO WoP1 CO. I'A .
C:OMMiSSIONEXPIRf.S9/LO/r REPORT OF REGISTER OF WILLS
\
I, the undersigned, duly ~lected Register of Wills· in and for _the ab e county, do respectfully report that I
have allowed deductions listed above in the total amount of ~~I.....LI......L~..a..~-.<=----
Date of Approval: //-;( S -7 7
·,
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RCC-39 (8-77)
County, Number and Name 63 Washington
File Number~-------.6::.:3:::...-....!7-=7-=-=1:2.50~==-------DateofDeath~----~----~J~un~e-=1~9~,-=1~9~7~7---------------
E state Name __ R_o....::gan::,__ ______ An __ dr __ e_w...--_____________ _
(LAST NAME) (FIRST NAME) (INITIAL)
REPORT o= INHERITANCE TAX APPRAISER
SUMMARY
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Washington 1,. ~he undersigned duly appointed Inheritance T~x Appraiser in and for the County of
Pennsylvania, do respectfully report that I have apprcised the real and personal property as reported in the foregoing return at
h I f h · h · • h I I th · h • S h d I "A" "B" "C" d "E" t eva ues set ort oppos1te eac 1tem 1n t e ast co umn ~ eng t 1n c e u es , , , an •
Dated: June 19, 1978 du11!;(,,~~
REPORT OF THE REGISTER OF WILLS
I
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 arrounts claimed by deponent, except as to those items where a greater or
_le"e< amo"ot ;, ,et forth ;, the lo•t eol"m" to the ,;ght ;, Sehed"le "F':zeh gceotec oc (.,,., omo"ot "P"""" the '"m
allowed as a deduction. · L
Dated: & ~~;.7,. 2fl \~(~A~··~//~/)*
REj11fT~O'F' WLL'"LS" (#/
ADJUSTMENTS f./ ,
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE
Real Property (Schedule A) $ 250. 00 00+ 92+
Personal Property {Schedule Bl 9.119. 74 10+
Joint-Held Property (Schedule E) 20+ .
Transfers (Schedule C) 30+
TOTAL GROSS ASSETS 9.369. 74
Less Debts and Deductions 3.858. 34 40:. 93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE 5,511.. 40
Valuation ·of life estates or _'7. __ PRINCIFLE FACTOR VALUE CODE --
annuities ••••••••••••••••••••• --$
I I I --
ESTATE TAX ASSESSMENTS __ $
-
FOR USE OF REGISTER ONLY CODE COMPUTATION OF TAX
Tax an$ 2% ) I --Tax on $ 6"/o . ·$
Tax on $ c;f 07/ I.Yd ~5% '$ ., rJ'jf lt.z ~7~--. ~
Taxon$.• :_ $ .. ..
I Tax on $ ·:$ ...... ..
Exemptions .. ~,4 As evidenced by Charitable :•J ..: (*)
Total Estate ·.;;
... ;?',??~:~ ?J"// Exemption Certificates issued
TOTAL TAX $ by the Secretary of Revenue, ... _ --:.--..:...--::--
Less tax previously paid $ -t? c
BALANCE $ ,;!f ;?-(,~ 7/.7.
Less 5% of tox if paid within : --r . --
3 months after death $
BALANCE OF INHERITANCE TAX DUE $
I Add interest .at rate of 6% from
to $
AMOUNT OF ESTATE TAX ASSESSED $ I . 11 t
Estate tox paid $ I
I
II ~ BALANCE DUE $
Add interest at rate of 6% from I~
to $ (p
TOTAL TAX BALANCE $
PAID $
Supplemental Codes: (FOR USE IN HARRISBURG ONLY)
48-Adjustment 60-Life Estate 9 3C-Charity 96-Success i ve
49+Adjustment 92+Remainder A_;,praisal 94-Remainder Residue Life Estate
56-Annuity 9.3-Remainder [;,e_duction
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are mJde to the above computation of tax by the Register of Wills for proper reason
same should be noted below, with short explanation. ' '
~
'
I
'
Will ' · } Administration No. _____ _ Year----
··IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF .t· .
4ndrew Rogan
Deceased
Late of Vesta'Burg
County of Washington
/
Coml)lonwealth of Pennsylvania ... ...
/'.
/' REPORT AND APPRAISAL.
l/·
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RCC•SI (6·73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 IN YOUR REP'-Y PLEASE
REFER TO
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Evelyn R. Minor
(Executor or Administrator)
In Re: Estate of __ Am_dr_ew_R_o_g_an _______________ _
_ w __ a_s_hi_· ngt..:-o_n ____ County -File No. __ 6_3_-_??_-_1_2_50 ___ _
Dear Ms. Minor:
You are hereby notified that the-=--_o_r...:.i_g_i_n_a_J ___________ _
appraisement in the estate of __ ..::.An=dr=ew;:._:R:.:::o~g:a:=an=--------------
has been filed in the office of the Regi~ter of Wills of_.....:W~a~s~hin~·~gt~o!=!:!n~------
County on June 19, , 19_7_~, Said appraisement reflects the following
valuations:
Real Estate -----2~5::...:0:....:•:....:00...;:._. _____ _
Persona I Property_L-9.z.:,l=l=--9:...:·~?...:.4 ______ _
Transfers ______________ _
Jointly Owned---__,.-~-------
T ota I ____ __::.9..!.., 3~6....::9_•_:_?4 _____ _
As to such tax that is paid within three months from date of death, a five (5%)
percent discount is allowable. As to any tax that remains unpaid after nine (9) months
(fifteen months when death occurred from December 22, 1965 to June 16, 1971, inclusive;
and twelve months when death occurred prior to December 22, 1965) from date of death,
interest at the rate of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P. S. 2485-1001, P. L. ~. ~ ,
Date June 19' 1978 Signed ?/'//L-ad-~ \...2~
D\.o.D. June 19, 19?? Title ~~-a. .. ~-~ .. €A:.J -::zz:::
Note: This is not a bi II.
I
)
• ' F<.rm ~1-b. RCC-62 (6-70) THIS FOFH REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER 110,000; UNDER SECTION 701 OF ACT OF JUNE 16,
EFl"EC'l'lVE JANUARY 1, 1962. {FILE IN OUPUCATE WITH COPY OF WILL ATTACHED)
•.
OFFICE OF' THE REGISTER OF WILLS
WASHINGTON County of .......................... .
EVELYN R. MINOR 905 E. Beau St., Washington, Pa. 15301 .............................. · ................... of .............................................. .
(Name) (Addreaa)
being duly _____________ s..w.o.rn. .............. .according to law, deposes and says tha6he is the ..... Administ.r.a:t.r:ix ................... .
ANDP.EW. ROGAN a/k/ a (Exec., Adm., Legatee, Etc.)
of the estate of.. ____________ .ANDY ... RQ.GAN,., ___________________ whose lase residence was ............ Ho.us.e .. 3.42.1._-----J·----------------------!No.l Street
"-es.tab.ur.CJ~---~g.-•-~------------------dect:ased, and that the whole of the estate of said decedent, who died . .J.Yn.e.. .. ~9...,. ... 1.9.7..J ' (CitY, Borough or Towr;ship) (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 B'! ENTIRETIES, GIVE NAMES, ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate
An undivided or-e-half interest i~ and to:
ALL that certain lot or parcel
County, Pennsylvania., in Deed Book Volume
Personal Property
1. United States Series E Bonds issued to And
Andrew Rogan-face value of each $25.00:
Value at
50.95
50.08
02/10/53 50.08
03/0~/53 50.08
03/3i/53 50.08
05/0S/53 49.11
05 /] 9'/5 3 • » 49.
06/0·2/53 49.22
06 17 53 49 .i2
07/01/53 49.22
07 22 53 49.22
08/19/53 49.22
09/29/53 49.22
Estimated
Value
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. Sue:h 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 accm.:.nt is registered, "
Jointly Held Property
none
Transfe1·s within TWO YEARS Prior to Death I
none
. \
-r.
-""' ~ ~ -. ,.
Estimated
Value
. ' '·
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 SA~'E DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
none / ·----/
/: ~ -
BENEFICIARIES
RELATIONSHIP SURVIVED AGE OF LIFE
BENEFICIARIES AND ADDRESSES (if step-children or DECEDENT TENANTS OR INTEREST OF
(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 involved, set OR NO AT DEATH OF IN ESTATE
forth this fact.) DECEDENT
.Hichael Rogan brother yes -1/6
nu u::;~ .J~ .G, v~::; 1..a.u UL _,~ ,r <;l• -!-J ..Ju o Mary Panqrac -2029 e\Varent;:ea sister yes 1/6 .A.Ve. , LaKewooa, \Jn~o 1/6 Elizabeth Renr:t--::tli\.Q T.l"'l,; .,; ,,...,, sister y_es
c~1r6~~a~~w~~i~-~Bb~::;;wi{it§XcK DECEASED:
Joseph warsa~k . llt! f.lllt:W y~::; J.f ..) u P.O.Box 19l,Leckrone,Pa.l5454 .
John Warsr~! P.O.Box ,Leckrone,Pa.l5454 nepnew yes J.f ..) u
George warsacR · nepnew yes J.f ., u
P.O.Box 19l,Leckrone,Pa.l5454 .
A!1drew Warlack. -3y~ l5EQylon Rd nepnew yes l./ jU
Carm~chae s, Pa. 3 _, '-""'-"'
A!}ll2-~arsSt~J.S. ~ d.L·~u::; 11.1..1:::1,.;1::: yeo .1..{ ..JV
~P.o. ~Q~ 191 (.~~ ... qk~S?~~,..r~Pa:..!~~?~. .,.,.... . Mu.>..uuB'-U4' tv..: vvlG32vM~· '1 JJ-"'d A . 1/30 ary ur ze -ary an v niece yes LorraiRe, Ohio niece 1/30 H~te!i"'2~Y~~~ C+ R -~,...1,1 un _hl V yes
M~EgaAet §ra~ecc-1 4f3 s:va11ey niece yes 1/30
., nn~ e~ t a~. 1-n~ece yes l./ ., u El~zabet Can ora -61-~u We~q erole St.,Reqo Park,N.Y.ll374
~na ~~~n n~ece yt:s J.f ..) u
CHILDREN OF GEORGE ROGAN., SR.,·· DECEASED:
M:i.,ke T. R~~an ""' !,iOX J-1~ nephew yes l.f J. ~ Frederic own, Pa. 15333
EX~kYg ~~~~r ~t--Pr:t l'l101
niece yes 1/12
.Wr~!=:h .
---
I
' ! ·' ~ '(
10/28/53
.J-/11/13/53
11/25/53
12/30/53
12/31/53
01/11/54
01/22/54
02/04/54
02/18/54
I 03/04/54
03/17/54
03/31/54
04/20/54
05/06/54
05/20/54
06/07/54
06/17/54
07/12/54
07/28/54
. 08/23/5~
09/07/54
09/23/54
10/06/54
10/21/54
11/08/54
11/18/54
12/02/54
12/23/54
01/06/55
01/20/55
02/02/55·
02/16/55
03/07/55
03/18/55
04/05/55
04/21/55
05/04/5~·
05/18/55
06/01/55
06/15/55
07/06/55
07/25/55
08/04/55
08/1~/53
09/01/53
09/22/55
10/04/55
10/20/55
11/02/55
11/17/55
12/06/55
12/20/55
01/05/5_6
01/23/:6
01/30/:.6
02/24/56
03/07/56.
03/27/56
04/05/56
04/24/56
05/03/36 o 5 I 2 l;./.5 6
06/15'/36
06/27/56
07/10/56
07/20/56
49.73
48.28 "
48.28
48.41
48.41
4 8. 41.
48.41
48.41
48.41
48.41
48~41
48.~1
48.91
47~47
47.49
47.61
47.61
47.61
47.61
47.61
47.61
47.61
48.13
48.13
46.73
46.73
46.83
46.83
46.83
46~83
46~83
46.83
46.83
46.83
47.32
47.32
45.94
45.94
46.07
46\. 07
46.07
46.07
46.07
46.07
46.07
46.07
46.57
46.57
45.22
45.22
45.33
45.33
45.33
45.33
45~33
45.33
45.33
45.33
46.48
46.48
45.13
45.13
45.24
45.24
45.24
45.24
l. ..
~,4 .,
\
(CONTINUED)
09/06/56
09/26/56
10/15/56
10/24/56
11/06/56
11/21/56
12/06/56
12/20/56
01/04/57
01/24/57
02/05/57
02/21/57
03/06/57
03/22/57
04/03/57
04/23/57
04/30/57
05/16/57
06/06/57
06/20/57
07/05/57
07/25/57
08/23/57
09/09/57
09/24/57
10/03/57
10/21/57
10/30/57
11/26/57
12/09/57
12/24/57
01/07/58
01/2 8/58
02/07/58
02/26/58
03/10/58
03/21/58
04/03/58
04/18/58
04/29/58
05/21/58
06/04/58
06/20/58
07/07/58
07/21/58
08/20/58
09/04/52
09/18/Se
10/01/5t
10/16/5E
11/05/58
11/19/58
12/03/58
12/24/58
12/30/58
01/21/59
02/03/59
02/18/59
03/04/59
03/17/53
03/31/5~
04/21/59
05/04/59
05/19/59
06/04/5:9
06/24/59.
07/07/59
07/23/59
45.24
45.24
45.65
45;65
44.37
44.37
44.57
44.57
44.57
44.57
45.18
45.18
45.18
45.18
45.18
45.18
45.18
45.18
45.39
45.39
45.79
45.79
44.45
44.45
44.45
44.45
44.45
44.45
44.45
'44.65
44.65
46.06
46.05
43.75
43.75
43.75·
43.75
43.75
43.75
43.75
43.75
43.94
43.94
. 44.34
44.34
42.56
42.56
42.56
42.56
42.56
42.56
42.56
42.71
42.71
42. 71·
43.10
41.74
41.74
41.74
41.74
41.74
41.74
41.74
4L 74
42.25
42.25
42.25
•42 ... 25
2. United Mine Workerrs Death Benefit payable to the
Estate of Andrew Rc·gan a/k/a Andy Rogan
TOTAL
/
'
7 I tl9;.T~ t)j!)71,P
2.1000.00 tJ-IL /??~
$ 9 1 119 • 74~~ ~td/;, ~
... ( ~:--
RESIDENT DECEDENT 'DEBTS AN[· DEDUCTIONS CLAIMED
NOTE· List first five items in the spaces so provided, observe notations thereon, and instructions
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN ,G_o_r_d_o_n __ B __ • __ G_r~e_e_n_l_e __ e __ F_u_n_e_r_a __ l,_------------~-------------------.---------.--m~EGISTERONLY
RomP Funeral expenses paid $ ? 1 ? h 7 t:; $
Perdon B. Greenlee Funeral Burial plot and opening grave 286 00 Fb,_'u_·~-· m_n....;;~-t~,'-M---"o_n_u_m_e_n_t __ c_c_·..;;..· ____ _,MifrrMro~~e~ption (will not be allowed unless 8 7 2 4 0
decedent diec residing with a spouse or children.)
Administration Expenses •
Patrono Ceisler Enwarns counsel fees'*
and Pettit
OTHER DEBTS AND CLAIMS
~egister of Wills
Telegraph
Washington County Reports
~egister of Wills
~ohn.P. Wege
~egister of Wills
~egister of Wills
Fiduciary commission •
( •) See Mote below
Letters of Administration, Shorr
:ertificate, Renunciation
Advertising grant of Letters
~dvertising grant of Letters
•Six Renunciations
Adminis~rator's Bond
Inventory Filing Fee
Account Filing Fee
Total
254 19
17 00
12 00
18 00
6 00
20 00
6 00
40 00
Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlemen: of any fee, commission or debt is greater
m· ''"' th'" th• .,t;natod am,nt daomOd and allo-d. . tt::... ~-. . . .~ .If ~ .
Subscribed and sworn tJ before me this .... 't~. . . . . ...... . ~«zaKr-Administrator)
. ~ .0 ~-. ~ <?-=! t .. ~~-~ ~ . ?. ~!;~.e: :t: ................ .
(Street Number)
Washington, Pennsylvania 15301
ANGELINE SORICE, rlotary Public .......... -.. (cii,Y .o'r. To·~~ -~~d 'si~t-e}' ....... -.... .
=========~B:'J~{<--fctfesfnat St.
Having been duly sw~S~~~~i~iffi~ ~Q}vPffi do hereby certifStat the ~i\_ppraisemel'lt is ~ in conformi.ty with law on this
........................ -~~ -~~QJ~§~!SSJanuaryH; ·19-79-... · . ~-. ·/;·ffi:..· .. · ··}9. /¥'" +~'-71··
........ C/.7 /Ztfl __ -A,_~ -~~-..... ~-P·P~~;~;r· ....
In the event 'that any htut·e interest in u·his estate is transferred in possession' or enjoyment to collateral heirs of the decedent after the
expiration of any estate fJr life or for yea:s,the Commonwealth hereby expressly reserves the Tight to appraise and assess transfer-inheri-
tance taxes at the lawful ·:ollateral ute on any such future intet·est.
REPORT OF THE RE.,Gijl_'fER gF WILLS
I, the undersigned duly elected Register Jf Wills in aml for ..... -~ ........ _ ..... County, Pennsylvania, do respectfully
report that I have alloweC. debts and deductions in the amounts claimed by deponent, except as tcjhose items where a reater or lesser amount
is set forth in the last coh:.mn to the right in said schedule above, which greater or lesser a~· oun· .epresents the sum 1 owed as a deduct10n .
..!:;-I::; Jf . -Dated: ......... :-.. I v:). :--.. .. .. .. .. .. . .. .. .. .. .. .. . .. .. .. . . ~gi~ 'er of will~.. . .-......... ..
·~
'!fl f :•
~ .
Form No. RCC-62 (6-70)
)Wim{ l Administration JNo. · · ·--.. --. Year .....
IN THE
MATTER OF THE APPRAISEMENT
-0 •
OF THE
ESTATE OF
ANDREW ROGAN , a/k/ a
ANDY _ROGAN ,
Deceased
Late of .. ~<?:C.C?':19'.~ of Centerville, ......................
County of . Washington .. ---... -....... -~ ........... .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'Vd ''00 NOl~iNIHSVh\
SlllM JO H31SI03tl
lHV!US A3MJVH
61 ~ ~~d 0 i A~W 8L
~··0 .-=1 -1 ' .J \~ -: .,..~, ~ [ ' .~.J!
PATRONO, CEISLER, EDWARDS & PETTIT , J-~(
.. ·
-'
~ '~ -<' -~
" I
,j
'
RC C-2 (2·64)
DATE June 19, 1978
DEPARTMENT OF RE.VE'IU.E,
BUREAU OF COUNTY COLLECTIONS
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
cou~Y ___ wa_s_hi __ ·n_g_t_o_n ________ ___
HARRISBURG, PENNA, 17127 FILE NO. __ 6_3-_7_7_-1_2_5_0 __ _
Whereas, _______ A_ndr __ e_w __ R_o~g_an ______________________ Jateof ____ v_e_s_t_a_b_ur-=g ______________ __
in the County of Washington Commonwealth of Pennsylvania, having died on
the 19th day of _____ J_un_e _____ 19 77 , seized and possessed of an estate
subject to Inheritanc?~under the la~f t}le Commonwealth of Pennsylvania;
Therefore, I, ...&
1 4" ~LR....-e-r an appraiser duly appointed according to law,
having been designated to mak/ a fair and conscio:able 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 Comnonwealth hereby expressly reserves the right to appraise and assess transfer
Inheritance taxes at the lav-ful collateral rate on any such future Interest.
Unit Appraisement Description of Auet Values Made for Inheritance
Tax Purpo1e1
Real Estate $ 250. 00
Personal 9,119. 74 .
See copy of attached appr.
Total 9.369. 74
-
c ; -'."'" 1 '· , ·,· I
1 -J n.; .... : ' . , ... ~-' -. ·:'>
;~ I I I . ' I
-' -· I' 1
\-. -·,~ .
" .,
~=
. -
~ ..
~ . -
Washington County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Andrew Rogan
Deceased.
Late of
Vestaburg
Date of Death, June 19, 1977
Appraisement Docket Vol 41-175-5 ., --------~-----
Page, ------No. 63-77-1250
Filed in Register's Office, June 19, 19 78
Amount of tax due, $-----------------
DEPARTMENT OF REVENUE
Received,
Examined and Approved, -----------
Wrote abO.ut Appraisement,
Appeal f,.om Appraisement, --------
Entered and charged, -----------
{.
....
<;.
I
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~
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-