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Home My WebLink AboutOC1968-0040 - ESTATE OF BECK,. 51111,1 .10 ~.E11Sf8]HONI~\1~j llJSSrw 0311..:.1 OFFICE OF REGISTER OF.WILLS and CLERK OF THE ORPHANS'COURT Washington County,Penna. WASmNG~ON.PA M.~!..~h ~19 §~.. Mr. Mrs . Estate of GEORGE.L ,BEC.K :':'.~A~.~g.~.~~2..~~.9.2.f..~.~§.~. The Fees amount to $_~OO..........For .R.enunc.l~.t.io.n._. .......................;in this office.Please remit at once and have or send this bill,that the docket may be properly receipted and you credited with the same. Docket..Page . Yours truly, .R1J.~.~.~.l..J.......M~.;r.Jp.9.........................Register &Clerk O.C. And now ,19 ,Received above costs,to-wit $.. and the docket has been properly receipted .for same. ..Register &Clerk O.C. ~9 Finleyville,Pa. To Whom it May Concern: May 19tn 1959 .-.' I George L.Beck in my right mind do hereby leave all my personal and real property to my wife Alic~M.Beck.and if by any chance my Wife Alice M Beck not living all goe s~:;to my son George L.Beck Jr•. George L.Beck May 19th 1959 Finleyville,Pa Washington Co .-.-I.~-",--~-------- I,~.~.~.~p.hJg~M.~P..9.~.gl~.~:Register for the Pr~bate of Wills and granting Letters of Administration,in and for the County of Washington and Com1'lwnwealth of Pennsylvania: To ········g~·~·~:·t·~·~·;·;·~·~·~·~···~·~·~·,···········:. Administrca:or of all and singular,the goods and clUJ:ttels,rights and credits '..d"d J'h .f George L.,deck .rernammg una rJuntstere ,'W nc were o.._ ........._..___----_-___--_-_.-_--__--__._..___---_--_.------__----_----.._-------___---------------------------__---- ........................................,,late of the said County, (ieceased,with a copy of decease'd's will annexed,GREETING: Whereas,the said ~.~.'?~.~~~~~.~~.~. . 'his l'f"·.d his l W·ll·d T .'.'t'm..,t etune,11'ta e ast 1 an estament t1t wn tng, 'Which was duly proved 01;the !J~h day of.~.~.~.~~A.D.,19.9.1.having,'l.Clhilst..r::.e:.~ lived,and at the time op-!.~..decease,divers goods and chattels,rights and credits,within the said County,by 1'1leans 7.Clhereof the full disposition and p07.L'er of g·r.mting letters of administration thereof,is manifestly kno'lc:n to belong to me;Therefore desiring that the goods and chat-tels,rights and credits which were of the said deceased,and which remain unad'ministe'red,may be 'Well and truly administered,converted and disposed of according to the tenor and effect of the s:.zid deceased's will and according to law,I do hereby grant unto you the said ~~.l?~.g~..·..~.~!?.~.~.~.~~.~.~.!,". Administrator c.t.a., ..................................................:(-in whose fidelity in this behalf I very much confide,)full power by the tenor of these presents,to ad1ninister the goods,chattels,rights and credits remaining .unadministered,whii:hwere of the said deceased,within the said County,as also to ask,collect levy,re- cover and receive the credits whatsoever of the said deceased,which at the time of.'gJJL.death were owing, or did in any way belong toh.Jm....and to pay the debts in which the said deceased stood obliged,so far forth as the said goods and chattels,rights and credits will extend,according to their rate and order of law; especially of well and truly administe·ring the goods and chattels,rights and credits remaining unadminister- ed,which were of the said deceased,according to the tenor and effect of said deceased's will,and according to law;and making a true and perfect inventory and conscionable appraise1nent thereof,.and eXhzbiting the same into the Register's 0ffice,at Washington,on or before the day of.,. next,ensuing,and'also a true and just account,calculation,and rec1wning of your administration,upon your ~olellm .l?~~~to render at the expiration of six months,or when legally thereunto re- quired;and I do by these presents ordain,constitute and depute yo~t,the said . ......................................g..~~.!:g~...~!....!?~~.~!....e!.!.~..-!.•..•.......••.......,_....••...•..•••...••.•._.•.......•...•.•..••..........._•..•.......... administrator c.t.a.,of all an.d singular the goods and chattels,rights and credits,which remain unadministered and which were of the said deceased,'lc,'ith a copy of said deceased's Will annexed,. within the limits afore·said;sa7Jing harmless and forever indemnifying 1'11,e and all other officers against all persons by reason of )'our administration aforesaid,and saving all others th~jlit rights,&c. ~u Wt.atimntJ!J 114trtnf.I ha've 1z~re1tnto set my hand and affix'ed the seal of said office at Washington,the J3.~.Q day of Y.!~.~.<?~.,.£n the year of our Lord one r .... z= ....-.e- S ~~.~-I:.) .,:. :z:~0 r>:1 ~;-; -l:Q&l5 ~Q E-- §<t:•-<E--....:l .~rf)r:t.1=>~eJ~c:n 0 -'. cr:::ril ,.~~ ~eJe-.Eo- ,'.\ ~ ,~ , !jl I.....> ;1 I Affi~auit @f 1.E~rrutnr oor AIimttttatratnr ,,~tate of Jenn9!Jluania. C!!ounty of 'lJulil1ingtnn Personally before me,the undersigned authority,a..NQt.fi.r.Y.f.u.b.11~in and for said County'and State,appeared :Q.QQ.r.B.G lt.ll 2~.~1~oD J.r.A :..who."being duly sworn according'to law,deposes and says that he is the a~6~i~administrator ~f t11~Segtate of .................._.:~Ge.ar.g.e Lo Be.c!-t.,/)deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of..a~.Qrg,e La Be.clL , 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 ~~Administrator. Sworn and subscribed before me this :.......l ~ay of May 19 6.1 i~~d~i~i~t;~t.~;. .................................................................................................................. ADDITIONAL INSTRUCTIONS 1.An inventory must 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 Orig~nal 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 3Jnurntory anlli'\pprai.armrnt of the goods and chattels,rights and credits which. were of G.earg.e Lg Be.cl'li:Jate of F.1tlley.y.iJ.~e.,. Washington County,Pa.,taken and made in conformity with the abO"lJe affidavit. !I I DOLLARS CENTS I " ,Personalt'L, Certificate'lJo.2238 tor 25 Shares National EXhibition Company (preferred and ,common)at unit value of $565 ..00 D1v1dend on National Exhibition Comx.paryStoc:k tor 1966 Travelers Checks Realt;[ l~one ."! >",-.•, :.i ., 14125 00 500 00 1000 00 15625 00 ..'., ·1 .,,, ..!~ l -r: ~ ~ ••,...",-~...~ '. II.C I "\~O,, -",,:1. :~'.:r ;;'f'..'"\J;"..'.1 ~,'.,/.~"~J~<t"",7\7'- . I l''\,.',j l).).; / ~_. STATE OF PENNSYLVANIA, WASHINGTON COUNTY,~55: The within named Accountant being duly sworn according to law,depose and say that the above account as stated is true and correct as.._verily believe.~~ S d "b',.;:'d b 'f h'~,.t:--t 'worn an su scrme e'ore me t IS •.zd.'...••..•.•.••.••,.''~6..ut/&'7dayof_,.~___19 . ~~".."YZ~~f..x~:- (,anonsburg;'ifl!shington County,PI. JIly ~mmi~~iO~E~plros ... ..'..:z'l'j <t 71, Washington County,ss: 4/~r---------------- I do cert.ify 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 o~ourtas evidence by proofs thereof filed to No ·-.l.·7····.r.··d.:fI.r .. Witness my hand and official seal thiS.._.1~_ day of ~--..- 1~f:.. ....~~__. Register of Wills ....0....,: I':l::l0 \~[C.lC.l< ~i ~i0:c.• ~rz:!i ~~..t:<.lil~1 • I 0 E-i ril e;•Hi ~9E-t ~<rz:!!q ~E-t\!rn eli r£1 arilP::i P'l +!~i oi Ii~rz:!i ~ OJ ~~U)~'8~,r-! El ci r£1 ~Z q ,.;."-.~r,· .......::l 00Q0Ql..c:I ;,......0 0 .!dr:"~ILED .......•'0 QlrQl6....1:1~..9 Ql C.l...iED-oF'~1 Jp.J 2 Pf1 1 .14 ....>I1:1\J~""\i'::l ril0C.l '0C.l 1:1cOcO ....1:1 .1ii.~:a =.........9 C1l.~.....~0 cO....S QlQl~i1;..c:I .!::....0 .... 1:1 1:10 '0 C.l I':l ~... <0.......... <·iI '1 ~~ ""." '!. ........(..~,~ FIRST AND FINAL ACCOUNT'OF GEORGE L.BECK,JR.,ADMINISTRATOR C.T.A. OF THE ESTATE OF GEORGE "L.BECK,LATE OF THE BOROUGH OF FINLEYVILLE,WASHINGTON COUNry, PENNSYLVANIA,DECEASED. .">',,'~ The Accountant charges himself as follows: To amount of inventory and appraisement Cash on person Travelers Protective Association,refund Gain on sale of 10 shares National Exhibition Co. The Accountant claims Credits as follows: $15,625.00 ·31}.86 6.04 100.00 16,044.90 1,,00- 16.00 1575.02 4.93 ~20.50 3.00 3.00 12.50 12.50 120.00 Register of Wills' Register pf Wills. Register of Wills The Daily Notes Washington Record Co. E.Morris Insurance Agency Russell'Marino,County Treasurer George L.Beck,Jr~ Z'eman and Zeman Register of Wills Edward B.Ganey· American Express Company , I Probate Inventory Short Certificates Advertising Advertising Bond 1967 Pers. Property Tax Commissions Counsel fees Aff.this account, Filing account Funeral Notary and: postage 58.39 796.94 796.94 , --.,--._---- 3,420.72 TOTAL DEBITS •••••••••••$16,044.90 TOTAL CREDITS..........3,420.72 BALANCE 12,624.18 f "i .' ........."... ,. ,j'THE DAILY NOTES ~ CANONSBURG,PA. PROOF OF PUBLICATION :. ADMINISTRATOR'S NOTICE Estatt.'of Geon,~'e I...:Beek c1p('/?asl:,'(l,late of,I?inleyvlll,''\\·a~hing·tol\ County,Penna.L LE'I'TgI{S of a(hnini~tmtion/c.t.a.upon tht\above l:'state hHvin~;~hN'n.g-ranted to tIl('1I11l1f'I'Hig.n~>(.1..;..notiee is hereby g'ivlIl1 to thosp 111-· dehted theretO'to 111alH'inlnlPlliatl' paxnu"nt,and to thosl?hn\'in~ el,,:imH\.ol·demand,to present thcnl" for ~ettlement. Cpnrge 1..1.l~~el'k,.Jr.Adll1inistl'ator C.t.a. :\lurinn A.venueTi"inleyvill~,Pa. 7.€'nutn and henHlIl Attol'l1eYR Zeillan Law 13uilding-Cf\nollsblll'~',.Pa.;I[areh 20,27.Ap,·,3,1%7 ~n compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784, Sec.3.para,graph (3)and (25).,q" State of Pennsylvania }Cou~ty of Washington ss. Personally appeared before me,a Notary Public in and for said county and state, ____l'1~Q.~.1 Z.!__.P..?_.Y__.._...,who being duly sworn,'deposes and says:that _____ShEL__is the ~Q.QkJ:c~_~.p~rtheNotes Publishing &Printing Co.,a Penn- sylvania corporation,and its agent in this behalf:that the said company is the pub- lisher of The Daily Notes,published daHy except Saturday 'and Sunday,having its place of business at Canonsburg,Washington County,Pennsylvania;that the said Daily Notes was established August I,1875;that the printed nOitice or adver.tisement,attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues on the·following dates: .__.__..Mar.clL20~_-Mar.ch..2.'7-+__.Ap.ril_,,3.,1962 _.. that the affiant or the corporatioll in behalf of which -----sh-e-------is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations\~.f.~:Ws offid.V:"t.<h~_~~~:-=~h:~~..~~ Sworn.to and subscribed before me this ,BoOk~pertJ"~3'ci·.,';'.':-,.•,-.:Ahntl'67............::__:.day o~'".......__~~.-.__~......19 __. "::.L ~/./J_•..) -----·l..""·'-<·....A;F-,-f,O~i~~~;<i·~~;;;·;r-:c'C~t,itE ~~-- "v,a;"9tO'1 County,Fa,Notary Public My Comlllissioll Er.:Jirai March 30,1970 LEGAL NOTICES .j .' ~.j "7if"'"', .Washington County Reports D)8~ WashingtOD,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 WASHINGTONt STATE OF PENNSYLVANIA (SS. 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 official legal periodical for said Washington County,publis'hed weekly having its place of business at Washington,Washington County,Pennsylvania,and is act- ing 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 01 said County,dated November 11,1920;that the printed notice or adver- tisement 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: .........!~;:~~.?~.7...}g.1.....!.?..~.7 . .........Ap.ril {j.,..,1.9-6-7-. 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 allegations of ,hi.'ffid,~re'"~~:]7ll~_~., ~~~~~''-"~''''~:':~@ KATH~RINE C.YARD,Notary Pu Washington,Washington Co., My Commission Expifles November 1,1969 • Estate Notices The Register of Wills 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 hav- ing claims or demands to present them for settlement to the Executors or Admin- istrators or their Attorneys. It •••••••••0 0 ••••• BECK,GEORGE L.,Dec'd. ,:Late of FinlEiyville.Washington Coun-,ty,Penna.. ,Administrator c.t.a:Georl'!e L.Beck Jr.,Marion Ave.,FinleYVille.Pa.•Attorneys:Zeman and Zeman ZemanLawBldg.,Canonsburg;.Pemia. aa~ 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 WASHINGTONl STATE OF PENNSYLVANIA (SS. 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 official legal periodical for said Washington County,publiShed weekly having its place of business at Washington,Washington County,Pennsylvania,and i~act- ing as its agent in fhis behalf;that the said WASHINGTON COl'NTY 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 adver- tisement 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: .........!~~~~??..~.L..~g.1.!.?..§.?.. .........Ap.t:il .6.,.l.9-6-7... 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 allegations of ,hi,"fidavI~/.;7h''""'.'"~"(p'",!?''blk'';''',re tru,~t1 .........:......_..~Jt~:tteL~.~-'_.._.f .._._._________Editor :. Sworn to a subscribed before me this ~--.,....J .~::l~r~;~:~~~....,~. My Commission Expir1ls November 1,1969 Estate Notices The Register of Wills 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 hav- ing claims or demands to present them for settlement to the Executors or Admin- istrators or their Attorneys. • • • • • • • • • • • 0 ••••• BECK.GEORGE L.,Dec'd. Late of Finleyville.Washington Coun-·ty.Penna.. Administrator c.t.a:Geor~e L.BeckJr.•Marion Ave..FinleYVIlle.Pa.'Attorneys:Zeman and Zeman,ZemanLawBldg.,Canonsburg;Penna._._._----'---- ,, f) Is estate subject to thidiling of a Federal Estate Tax Return?t{Q ,.,,,.,,.,:,,..,"i.-',.. Actu91 payment made on Pennsylvania Transfer Inheritance Tax.Amount $None ..~,\. If the.Wi'!makes any pqr,ti9n of estate .subject to a life-estate,give name and birth date of life tenant . ..................................:.-_ _..-_.._--__--_._-_.. 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 tbe will as·require interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: Balance for distribution per account, Itemize any additional debits not shown by account: Total additional debits (Add) Itemize any additional credits not shown by account: :.J Total additional credits (Subtract) Balance for distribution $. '.. $. $12y 624-..1S . '":",.~.'~ $J..2.,h24.J..8 . If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); .~.'-'~ ---~-~"~~-_.-~-=-._----=---- Testate Form v" PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Estate of GEORGE..L .BE.CK._-- Deceased No !t.9.9.r.J9..Q~__.A. A. Fiduciary.__:G.e.Qr.ge__.L_.Beck.,.Jr.•..,._ .....,...Adminis.tr.at.Qr.C.t.tAaA __--.' Date of .Date of Decedent's death .F.ebruar:y:..5.-t-..l9.67._._..__.Grant of Letters .Mar.c.h..l3.,1.96.1..__,.. This is the E.irst an.d...EinaJ.account filed in this estate If there have been former accounts filed in this estate,list file number or number and term . ....-____._----_~-__- --_________- -. EI~cti0':l to.tq!$.~_' Under~will.(cross out one) :Date Election'..Place of; Fi led ___..__Record ..:_ _..~~:__.._... Name of surviving spouse Al.i~~M,:a.~.c.k ._.._,_:...____..__._... List issue,where material: Did decedent marry after execution of will?(indicate)'1l<as.No.Any children born after execution of will?(indicate) hs.No.If answer yes,name them.._.___.__ ____... •____••••••_____•••••••_•••••_•••••••••••••••••1 Legatees Al:tce M.Bec~ \ Relationship ..Wife Interest Residue Fiduciary,.if deceased or not sui juris ,. ..' If partial intestacy,give f.acts: ~l:opsed:Abated~~Give Cause: l· Notice to interested parties.Hav~aU.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 f.iling of.the account and of call of audit?Yes.b6x If any exception give cause:,. File copy of Notice and date of mailing S-e.pt.6mbe.1'25 :!:96.?,,",,."""",.".,"..".."",,.""".., .,. No AO oL..l968 A.A. >, '"',-...'L c""",'';~,'j '.-•• ,0-"'""')';,'.>Estate of GEDRGE..L .BE.CK.. ";:'",- -:(Deceased Fiduciary .GE'ORGE L,..B~K·····J'·R·.······.', Administrator c.t.a......-..---_.._--- ----_..-_ -_ -_. ~'".. •/~~<l ,('IJ ~~~'7"':J'l''.Ie;.,:' -:../6'•...,,,...../ C>"-.'-;~.,",,,\"""-\..'-,/,').I·\~\··,', ""JF,J.,,". .I.ifillI'll ,n1 .i PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL 2. 3. 4. 5. 6. 7. -:' 8. 9. :';10. -. 'r I. '~ 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. Copy of order appointing Guardian ad litem,if pertinent. Copy of Order appointing Trustee ad litem,if pertinent. Proof of service of above. Letters Testamentary or'Administration C.T.A.or an attest copy of Will. Copy of inventory and appraisement. Proof of advertisement of grant of letters if not filed with account. Certificate ,?f I.ien~Sffllf:p~@j t?:rfS!p~'Ht~e funds for dlstnbutloF\r.,Il:)t'eJ"JfrPrP3gNgtClal sale of real estate.·. Signed and i~t~mi.zed ~'fections j.f·any distribution invkin"cl.~!111,£tJd'V ,fJ~;EI Copy of Federal Estate Tax return ifes- tate ;s subject the,en illl.:l .~?~MAN AND ZEMAN.;.__.:~~.:.. Attorney'S ~2 If Family Exemption claimed by Petition,give place of Record:,::. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:. I Family relationship was maintained at date of death.Alice M.Beck, wife. List any advancement or distribution on account that has been made,and nature and amount of same: 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 cosr:residuary shares being stated in proportions: Alice M.Beck Entire residuary Estate COUNTY OF ~SS: ~S~T~AT~E~O~F~itJt:l~Z~m~q.~A.e~p.~~~x:k~~ The above named fiduciary or ~ep~e~tative thereof, being duly sw.or.n doth depose and say that the facts set forth in the foregoing petition are true to the best of hi.s knowledge and belief. ....~to and subscribed before me thiS_:__,;<__r.__!_d~Y,0177--Mar.C1L.--------~ Signature 01 Offker_~~k------------------Titl._~IOI!iCer----:-~---~_ Officeexpi~es :~.~..-~..'r.L?:.:2,/...~~-:·,~lf············_··· And your petitioner will ever pray,etc. ~~-L_~~-_ ..~Q./~~..,. '" No ,...-_.~-.--------..~, .. 6$19 ,A.A. ,;. '. tn re Audit of A-ccount illJ Estate of GEORGE L.BECK AUDIT Jratripr fnr 1\ppraraurr: FOR __GEQRQE L.•......BE.C.K.~_...JR.•..~__.._ .........._.Adminis.tr.at.or_...c...:t.•.a.•.............................._ -___.:__._____- __..___-__.::-__- ;\11LS\~l3't\:S1i\~\?\~~\"\")SS\l't\.'.'ON\'t\'1 ~. €.'d<:N &90"~.,~N .,~Z :~ZE:MI.t.N .AN.P ZE.MAN "5. .•Attorney zern~"~~~11ding Canonsburg;Pa. In the matter of the Audit of Account in Estate Of GE.QRGE L •....BECK :.. I :'.'• NO.::.:,;:+j ,iiJ..6.a +A. TO THE AUDIT1NG JUDGE: ,.",, .; "...0•• Eruter Qur appearance for .'Ge.Orge L Be.c.k,Jr ,Admini.strat.ar..~..c •t.a.,':J'. ;.........__ __ ____._--.._-..-___.:_.__.._._..-_.:,_._..:._.._._..~-_.___.__-_ _..~._.__._-_._;.-..- - -..:__. .......................day of...Marc.h ,19 68 N.B.-Counsel shall,,by separate pa-per,present a concise stat e t of each claim,with su-pporting calculation of any interest cIa ed. Objections to an accourut,as filed,shall be concisely stated i a separate paJper.Counsel suggesting proper distribution shall file a separate concise statement in that rega·rd. 40No Of 68 ~19 , In the matter of the First and Final account of George L.Beck,Jr. Administrator C.T.A. of Estate of George L.Beck, Deceased !\lljullirntinu null mrrrrr Sll.IM .:10 HJlSm3HONICl'l1W llJSSnH 9 Z :It .!,!'I E Hd'g B9S1 rl ~'J -"j",{ \..,l ••.1-,r •~2 ~!.-1~t."-/fi J rI 3Jnt~r (@rp~nuli'<ltnurtnf IInsqtngtnn<lrnuuty In the'matter of the:.E\~~~~.~.~sLf.:~f1.'?J.. Account of..Q.E?9..!..9:.E?.~.~..J?..~.9.t,)J.!..~.~. .........Aggf.tD:t§.t!.0.tQI~.Q .•..T.!._f:..!. ESTATE OF ..g~~E~.~..~:~.~~~t . Deceased. No 1Q Of 19...§.$.....,~ ADJUDICATION AND DECREE And now Ap:r:.~~:.P ,19..~~..,this matter came on for hearing, audit and distribution at this session and tes,timony~en;and thereupon,upon due consideration thr20~2'7f ~§Iance for distrib.ution in the hands ~f the Ac.countant.is d~term.in.ed to be $~- - -,~,and the account IS accordingly confirmed,and It IS ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance wi1th the schedule of distribution hereto attached and made a part hereof,unless exce~tions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. ~//L~._••• , \. Balance per account :. Balance _,_: _. Deduct Clerk's Costs &Receipts _ . Attorney Z_$.m.~D.:.&..~~m~J).,. Washington County,.Division of Personal Property Tax, tax per praecipe filed,131.45 $12,464.23 AliceM ..Beck,widow,Family Exemption as requested in cash at the audit,'1000.00 $11,464.23 Russell Marino,Register,costs filing renunciation, Russell Marino,Agent,transfer inheritance tax, .Alice M.Beck,widow,residue, 1.00 $11 ,463 .23 atf '.C~/5-JF 221.80 po~~;<I!.:!,'~?1J4I":~~ $11,241.43 ~. 11241.43 No balance ·' I J '. IN 'THE ORPHANS'COURT OF WASHINGTON COUNTY r ESTATE OF GEORGE L.BECK, Deceased ) ) )No.40 of 1968 ) ) PAY TRANSCRIPT Russell Marino,Clerk $28.50 Washington County, Division of Personal Property Tax 131~45 Russell Marino,Register 1.00 Russell Mar:i..no,Agent, Transfer Inheritance Tax 221.80 Alice M.Beck,widow, residue 11,241.43- ~j 2z;~=40-0, ~~~7~ f~t£./3~ ".~: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY PA.ORPHANS'COURT DIVISION No.40 of 1968 File No.9388-29 IN RE: ESTATE OF (i I 8. I "(;• GEORGE L.BECK, DECEASED. 0,,". PETITION FOR CITATION SUR APPEAL FROM PROTEST ON ASSESSMENT OF ADDITIONALINHERITANCETAX ~. I 1 o .-...- i..-I ,\ ,.-'f ' ,.,'h{I~'..-~'9~~:~.~~~ '\SJ :~--~J ,:. .....IU t':,-, {\~\'J-...I.Roy W.Riehl,Esquire~2006 Law &Finance Bldg . .~Pgh.,Pa.15219 ~ :' t 1(:P'l ~ " '-, it~ .-3 t,-/..h"Y'IX \. v \ P.0.Naly Co••425 Fourth Avenue.Pittsburgh.Pa.15219 .)'J ~,'. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA. ORPHANS'COURT DIVISION $J IN RE: 'ESTATE OF GEORGE L.BECK, DECEASED. ) ) ) ) ) ) ) No.'40of1968 File No.9388-29, I,', PETITION FOR CITATION SUR APPEAL FROM PROTEST ON ASSESSMENT OF ADDITIONAL ,:INHERITANCETAX To the Honorable,the Judges of said Court: The Petition of George L.Beck,Jr.;C.T.A.Administrator of the E;s,tateof George L .Beck ,deceased,respectfully represents: 1.That he is the Administrator of the Estate of his late father,GeorgeL.Beck,who died February 5,1967,Letters Testa- mentary having been granted him by the Register of Wills of Wash~ ington County on March 13,1967. 2'.That the 'Audit on said Estate was held March 20,1968 and that a Decree was handed down by this Court on the 2nd of April,1968.On September 12,1968 an additional appraisement was made showing $2,247.30 of jointly held personal property.Exhibit 3.That a letter protesting this additional appraisal was filed on the 29th of October,1968. 4.,That on November 27,1968 said protest was denied on a proceedural basis. 5.That your Petitioner,not for the purpose of delay but believing that an injustice has been done by denying said protest, hereby appeals from the action of the Inheritance Tax Protest Board. ./ 6.That the Inheritance Tax Protest Board representing the S,ecretary of Revenue'er'red in concluding that the protes't was not filed within thestattitory time limit.' "7.Th~t theInhe~itance Tax Protest Board erred in not considering the prote$t on its me~its. 8.That the Representative of the Secretary of Revenue made his decision that this t~x was due based on arbitrary pre- sumptions which the Petitioner is prepared to rebut at a hearing on this case. 9.Th~t,in the alternative,the Repre~entative of the Secretary of Revenue made an error in not deducting outstanding checks when calculating the balance of the bank account taxed. WHEREFORE,your Petitione~prays your Honorable Court to issue a citation directed to the Register of Wills of Washington County as agent for tpe Secretary of Revenue in the collection of Inheritance Tax,to show cause why this appeal should not be allow ed and why the Petitioner should not be allowed to rebut the presumption that the decedent owned the assets taxed. -2- ·~, AF·FID'AVIT COMMONWEALTH OF PENNSYLVANIA ) )ss. COUNTY OF ALLEGHENY ) Before me the undersinged authority,a notary public in and for said county and state,personally appeared George L. Beck,Jr.Administrator of the Esta~e of GeorgeL.Beck,deceased who,being duly sworn according to law deposes and says that the facts in the foregoing Petition of Appeal are true and correct to the best of his information,knowledge and belief. '_/"':::;;~~'~'..~..~_._,1969 • Sworn to and subscribed beforeI.~.))'~ .t:hi?,·:rv;JI~day of' /.:.'r~<',_ me ..._......""-...i'>~.,..•....,«....... ~, .".¢ IN YOUR RI~~Y PLaAOC RllP'KR TO A a ·I~, ..........'.''.'.;)--.. ':OMMONWEALTH OF PENNSYLVANI~. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISIONRCC-61 (2-64) ~..f .."'=t.~~,....c -~'~ir'~SM!":::kXJi;n,t;-":;'''~~~''''F,f'''''t~''''''Pc,""""".CJ'''")'''·-_....'.,~IS,I '.........4 ....fllRC..."C......'''*'f4¥U4C,- ll· 36-270..3 NOTICS O~~ILING OF APPRAISEMENT GEORGE L.BECK,JR. In Re:Est ate of '_G_E_O_!,,_\G_E_I_L_._B_E_'_C_K ---- ____--~-!-h....:D....:IH..:;..I::.r:..;~...:O....::T:..;O:..;N:.:.'-----County Pile No. Dear Nr.Back: You are hereby notified that the co~rectcd ,t"I70~"'I"~"Y \....L'(...)·appraisement in the estate of '.:of..HV:':'...A)~.~\ 'has been filed in the office of the Register of Wills qf WAfWUNGTQN County on S(;ptcmbcr 12 ,19...6.8.Said appraisement reflects the following valuations: St.Held Peee. Re a::'Estate --...:---_.,...'"""7'~~-;:;-:~-- Personal pr.operty __~1....::5~Le~G~2~5:..;j.~O~O....:·__~~~:~~_'"lQ__':=====~~~~_lH_m..Lt...;..?~..:..1.....::.~.:..:'.:..rg.:..n.t..:._-:--=--=-':"(Anna U.FlnlO't/) As to such tax that·is paid wi thin t.hree months from date of death,a five (5%)percen{discount is a~lowable.'As to any tax that remains unpaid after one 'year from date of death,interest at the rate of six (8%)perc~nt per annum is ~harged.' Any party in interest who 1's a.ggrieved by a:n appraisement may appeal therefrom as provided by lC\w~ ./ 'Date Scptert'.bor J}:;:L 1968 DATE OF DKA'i'lI:Fef S,1967 SiBned Title e ... I,_,,--A ....._.~,#>.I ( EXHIBIT I -r-........-------_......._-- ,.,.:,'. ,. ~, '.' .\ PRELIMINARY '-ms:SReE Cf/....-..~ z:;> AND NOW to-wit,this 23id day of January,1969,upon consideration of the annexed Petition and upon motion of Roy W. Riehl,attorney:/for Petitioner,,;the prayer.of said Petitioner is granted and~?:!Elit.atio:R ishs£eby diree"'Eed 'Eo be i~~ed =eo 'Efte-' enu , , ) \- In the Court of Common Pleas of Washington County,Pennsylvania Orphans I Court Division No.40 of 1968 In Re: Estate of GEORGE L.BECK, Deceased. OPINION -,~":''1 (Mari~p7't.) .P"". t;",.,.0,-,',' ~11 .F'T>T :::::(f?G?......~--:;'"~.,(J.(/) ~---t f':"l G)rn F'..,....,~;1]r-- :~0 __ ~"'1'1 ~.., C..._:r:...q '1;;:c ~r;z: ""Q.r-"o;p,.,{f),; ::% ::J::::;u>-= f'-.) c::I :Po =0::: (..1'1 -~. r ?"",,,'.I ~~ -......,..~\.~""jl.., l~9 ORPHAN'S COURT WASHINGTON.PA..,,-~~..--/~~ ~2 -ct::l IN THE COURT OF COJ\lllVION PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION In Re: Estate of GEORGE L.BECK, Deceased. ( ) ( ) ( ) ( O'P I N ION No.40 of 1968 '. Marino,p.J.May~,1969. ,1 This inheritance tax appeal presents two issues for consideration. First,the timeliness ofLthe appeal under provisions of the statute (Inheritance and Estate Tax Act of 1961,P.L.373,72 P.S.2485-1001);secondly,the alidity of appellant's position with respect to the two appraisements being attacked.We,shall consider the appraisements first. The Commonwealth appraised two $1,000 U.S.Government Bonds, 2 1/2%of 1964-69,at one-half value.Both were bonds payable to bearer, nregistered,with coupons attached.These were found in a safe deposit box in he Western Pennsylvania National Bank,Finleyville Office,after death of eorge L.Beck.The box was rented in the names of said George L.Beck or nna B.Finley,in 1961,and since that time only Mr.Beck had exercised acce s o the box,although the key for same was regularly kept at the home of Anna B. inley,his sister,where it was always available to decedent when he desired ntry. \-.\"',. .. Testimony at the hearing indicated Anna B.Finley had purchased the bonds in 1943,as bearer bonds,had cashed the attached coupons on occasion, and had reported interest income from these bonds during three years since the time of purchase.The testimony does not show who,if anyone,reported the interest income in the remaining 21 years that they were held,nor the manner of safe-keeping prior to 1961,when they were placed in the box. Commonwealth cites Matthews Est.,17 Fid.Rep.421 (l967), affirmed by Supreme Court,431 Pa.616 (1968)where the box was rented by decedent and his wife,and bearer bonds were held to be fully the assets'of decedent's estate.The widow had never visited the box during decedent's lifetime,but the rental agreement provided that in the event of death of either lessee,the property contained therein should be deemed to be the property of the survivor.The lower court held that the facts were almost precisely those of Secary Est.,407 Pa.162 (1962)and dismissed the exceptions.As stated, the Supreme Court affirmed. In the case at bar,there is no survivorship agreement,and no entry into the box by Anna B.Finley,sister of decedent.Yet the bonds were appraised only at one-half value.It seems that both Secary and Matthews are stronger cases for the decedent,yet they resulted in appraisements at full value.Appellant here has little standing to complain.The same result was reached in Lowell Estate,9 Fid.Rep.235,where bearer type,unregistered bonds were purchased and placed in a box rented by decedent and another.The bonds were held to be the property of decedent alone;and fully taxable. We have given full consideration to the fact that Anna B.Finley purchased these bonds with her own funds in the 'year 1943.But it must be' -2- ., .. remembered thal these are bearer type bonds,negotiable almost as readily as U.S.currency.We do not know who had possession or ownership for 18 year prior to renting the box.These bonds could have changed hands a dozen times. Under the facts as we have them,the appraisal at one-half value was eminently fair and just. As to the checking accoq.nt,the testimony shows that a regular accoun .-,. in the bank was carried on;over 1000 checks were drawn on the account. Appellant states that a ;majority of all withdrawals were made for the benefit of _.•••~f Anna B.Finley;but that fact is of little evidentiary value for the appellant. Unless it can be proved that the account was completely and entirely 'one for th convenience exclusively of Anna B.Finley (and the proof falls far short of this) it must be classed as a regular account belonging to both parties,regardless 0 the source of the deposits.Our courts have never varied this rule. Appellant urges the significance of the fact that Anna B.Finley'could have withdrawn all funds in this account without the signature of George L. Beck.It is just as significant that George L.Beck could have done exactly the same.Appellant states:"It has been held that the mere act of depositing in a joint account does not pass title to the money which has been deposited to the other party.This is still the law."Cited for this principle of law is Balfour v Seitz,392 Pa.300 (1958).Said case is readily distinguishable from the case a bar,on the facts.The Court there said (page 303)that the fact of the deposit "...does not,standing along,prove a gift inter vivos;"..The facts in the cas showed that there was no signature card and no agreement of any kind to substantiate the claim of a gift inter vivos.The Court added,page 304, footnote 4:"In the event of the production of a signature card or survival -3- • agreement executed by the parties the burden then lis upon the administrator to show,by evidence which is clear,precise and indubitable,that the contrac is not what it plainly says it is':Fell Estate,369 Pa.599.rr The law is well settled that the type of signature card and contract we have here (without a survival clause)constitutes a prima facie gift inter vivos of one-half of the funds in the account at inception,and further,that regardless of the source of subsequent deposits,each party is the owner of . one-half of the fund.True,this may be disputed by parol evidence of the proper quality and quantity.We do not have such evidence meeting the standards in the case at bar. The appraisement is confirmed as made by the Commonwealth. We have considered both items on their merits and made disposition of them;it therefore becomes unnecessary to decide the matter of timeliness of the appeal. By -B--.c.ourt,\n£~~ p ..1. -4- In the case of securities of close or family corporations,the values reported are as far as possible substantiat~d'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 ousiness 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'..i.l •.....' 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 eacn"inquiry contained therein and in the case of transfers ofproperty,real or personal,wi thin two years of decedent's death,in contemplation of decedent's death,or intended to t~ke effect in poss~ssion bt~enjoyffient at or after death,said schedule sets forth the nature and value of such property,to whom trans:t:erred,the relationship of the transferees to the decedent,the proportionate share received bY."each 'transfe~ee and all.other facts of a pertinent nature regarding said transf:e~s,•.In,th~l(~se'·of.:..~rarisfers intended to take effect in possession or -enjoyment at or after death,there i~also attached j:.o the ,spl1edule a cOllY of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said schedule a list of all property,real and _per~o~al;Wi~h its value,which passes,'·at;"decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule.~.:.~•..t -"..~~J.;'~..._f .' That Schedule 0 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 ·n·ature 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 Q~neficiaries 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 r.ecord of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of 'c~-owriers'to:the decedent~.'.'.l -~J.l :..I~·•-."'"'..I -J J' 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 and unpaid at time of,.death;taxes accrued charge.able 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","B","en,"E",and "F"as directed therein,· have been carried forward and properly registered in the Summary. ~if:L...Ar--------- ......~.~.~.~.n ~.y.~.D.g~:_. (Street Number) ......F..~.pl.~yy..~.;J..l.~..a f..~..ll . (City or Town and State) Subscribed and sworn to before me this L.f.. NOTE:.Before 31gning affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in witndetails 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 requi.red under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. or " i'"'/I' Form RCC-33-RI RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF """""Wa,shi,ngto.D.""""""""..,......."....."...... I~~RTANT:This return must be completed in detail and filed in duplicate,with will attached,with the' Register of Wills of the County where decedent 'resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of ._th~.,Inl)erit!ince.,,~nd:E,e;t!lteTax A,ct of 19p1.) IN THE MATTER OF THE'ESTATEOF }.AFFiDAVIT OF=:-.:-_:::~~::~~~:~=:~~:_-:::=UTOR State of P.e.P..ns,y:lv.~.n.1~::.}ss: County of "Was.h.ingt..o,n._. ....................G.e..o.,rge.L Be..c..lh Jr.," "..',"..,,.. Administrator e •t .aof the'estate of the above-named decedent being duly sworn.depose S and say S .........,......,......~ Decedent'dJed ,,Fe.,b.,r.ua,ry:.. (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be, mailed. ..........,..,.......,,5...,......,19......6,7...."r testate 'le~ving a last will,copy of which is heret~attached.} (flay)(Y"".)LilM_....~, ".,..Zeman.a.n(d.."Zema,n ""'"..,'.. ,..Zeman-..Law..Bu11ding,.Canonsburg·,Pa ·",·..,,15317:,········.. Th t h Administrator d .t'f '1··th th if·f 'd t d th ..a as suc eponen IS amI~ar WI e a airs 0 sal es ate an e property con- (J+:xl~r.utor·AcJmini8tralor)ft'}. 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 exc'eption of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE PEPOSIT BOX RENTED RELATIONSHIP OF JOINT .IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT....,, Western Pennsylvania National Bank Geora:e L.meek and Husband and Finleyville.Pa.Alice M.'Beck.wife,- ~ That the contents of said safe deposit box or boxe~are itemized under Schedules of this return,with the exception of the follOWing,for the reasons h~reinafter set forth: That 'Sc,hedule A attached h,ereto and made part hereof sets forth full v and in"detail all the real property in the Commonweal th of Pennsylvania of which dec~dent',died haVing an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the ttme of death;all moneys left by the decedent at the time of death,whether in decedent's immediate posse~~ton,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,down.•to.,the last in~erest day prior to decec;l.ent~s death in the case of savings banks,and-to the date 0Fae~~pent'~"d~ath in all other cases;all bonds~'postal savings,treasury certificates or notes and otHe~\vidence of~in- •.'... _"("'l ~t,I ~r'".',-_.~"".'~.'-....debt~dness of the United 'States"'to -'tITf~'decedent;all obligations,whether by stat~:te..,)or~·llgreementJthey •'are designated"'as''tax free,of,the United States,or any state,or political subdivis'ton.·thereof,or of any foreign count,.y>whl'cH..~~e/o.wned:,~.t.the time of death;all wearing apparel,j ew;'l-sy;s1.1 verware,p.i c:' tures,books,works of art,household furni ture,horses,carriages,automobiles,b~a"£;,and any~and ali 1A l;""""4 ;~~•,other personal chattels of whatsoever kind or nature,left by decedent,together wi th"'Jh~'filirlyres timated •,"-t/.",'market value thereof;all bonds and mortga~es held by decedent and of all claims due·...~nd·;:.owing decedent .J,-I • at the time of death,and all promissory notes or other instruments in writing for the pa~~~~of money of which decedent rlied possessed,of whatsoever nature,wi th interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face v!LI~e,i t ~ets forth briefly the reasons for such rlepreciation 'as to each item;all moneys payable to tpe es t·~te_fr()m 11fe insurance polictes carried by decedent;all annuity anrl endowmen t contrac ts the proc~.ec!,s.of whi.ch were payable upon the death of the decedent;and .all the corporate stockS and dividends J due the'reon and unpaid as of the date of death,bonds and a:ccrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market ~value thereof at such time. ~flCC·34·('·64). "COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT· SCHEDULE '~A" REAL PROPERTY Real property in Pennsylvania,with stateme.nt of mortgage encumbrances upon each parcel at death of dece- -dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property hl:'ld by the .d.~cedent·as tenant in common with another or others,should .be identified as to quantum of interest and the estim~ted value should be that of the decedent's interest only.... The real property loc:ated In the COIll!'l~!,wealthof Pennsylvania should be desc:rlbed by lot and bloc:knumber,street and street number,together wi th a general'desc:rlptlon of the property,with a referenc:e to the rec:ord of the c:onveyanc:e by whic:h the dec:edent took title;If a farm state number of a· c:res;also statement of mortgage enc:umbranc:es upon eac:h parc:el at death of dec:edent.Taxes,a·ssessments,ac:c:rued Intere.st on mortgages,etc:'.,are to be listed on Schedule "F"and must not be deduc:ted from this sc:hedule. None ,. (1)(2)(3), DEPARTMENT ASSESSED VALUE VALUATION 'FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write ·DEATH In this spac:e) 'Insert this.total opposite "real property",Schedule "A"in the xxxx X "As Reported"column on the last page of this return. ~RCC-33 b-IU COMMONWK\L'l'H OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" 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 wi th another or others must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but payable at death to another -:>r 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.) Int~ngible 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 firluciary 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. Certificate No.223S for 25 shares'NatioFla~. EXhi~it~on Company (preferred aEd common).565.0~14,125.00 I·tem· No. 1 2 3 ITEM List and describe fully IDividendonNational Exhibit Company s'tock Travelers ehecks UNIT VALUE ESTIMATED MARKEr VALUE 500.00 DEPARTMENT VALUATION (Do not write in this ,space) 1/(' ~ ~ Insert this total opposite "Personal Property",Schedule'"B"in the "As Reported"column on the last page of this return. x X ,~ nCC'-;l;ll'-]U CU\!\10:\'li':,\LTH OF PENNSYLVANI A Tll\NSFER INHEH.ITANCE TAX R...'S~Im:NT DECEDENT SCHEDULE "c" TRANSFERS (1)Did decedent,within two years of'death,make any transfer of any mater1al part of hls estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)No (2)Did decedent,wi thin two years of death,transfer property from himself to-h'""'im-se-l-f-and another or others (including a spouse)in jolnt ownership?(Answer yes or no)-No--__ (3)If the answer to (1),or (2)above is in the affirmative state: (a)Age'of decedent at.time of transfer _ (b)State of decedent's heal th at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his,death? (Answer yes or no)No ' (a),Was there any possibility that the property transferred might return 'to transferer or his estate or be subject to his power of disposition?(Answer yes or no)No (b)What was the transferee's age at time of decedent's death?,------(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or~o)_~N~'Q~'_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)--=N:.='.",o'--_ (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others ----:-;._ (7)Did decedent in his lifetime make a transfer,the consideration for which wa.s transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)__N~~O~__ (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 cOllld revert to decedent under terms of transfer or by operation of law?(Answer yes or no)No (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiar~T~eservedin th~decedent alone or the decedent and others? (Answer yes or no)~O_,_ NOl'E 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 None 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. ,....,.. ...:'~:l ...J _t ....J ... .\..t ,l~J:J .L O."..iJ_,..' "'.,#",L '.1 '-Il~'Y": 4 ~...-" ..-.r..•~ J~ •;ff" • I .:,~....-)t ..,~'..- \. ,0 oJ ,.\"V"; .~. ,-,...:1 J··~·e.,;J!;~~.."'.-:'.!..-;_..;.J,-l..i:.~;l....lj.:L.;~'i.t)~·~1.' u I ~:r ~~....~~.;,I~J..,:1 (,'j:'":i,''..,1 B :"}').,,::)..,)'1:'"J t:':'u ) •J '1 .:..J ;.II.h!•..,).J 1..1 1--.1•_)"",1:. J,...~;::~L·,t.:-.\(...._l ':1 .L.JthJ~J ,J.)~ fJ.~,:.;'J ~.~=.-.t-.'"I ,J,.J.J..J >!.i \,~:'1 .:...-,~., I .•+.+-~,..;>.::1 --J.(..J ...:.I.L 'f'.!- .~.,.. SCHEDULE "E" JOINTLY OWNED PROPERTY COMM(1\WE.\l.TH t1F'l'ENN~YLVANL\ T!L\N~~·VH.INHERITANCE TAX RESIDENT DECEDENT "~.{,~cC-:]3 e-H I Ii\STRllCTIOKS:This s,chedule must d.isclose all property,real and personal,owned by the decedent jointly wi th 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 pl~ce of reco'rd of instrument effecting vestiture,but do not include entireties or out of state real·estate value in esta'te 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-o-wners to the decedent.......--- Description of Property,Date of Acquisition,Name'I,unit' Address and Rel~tionship 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 The following are in names of George L.Beck.and Alice M.Beck,husband and wife :.. ,'. 5000.00 7000.00 Checking accoun~in Mellon National Eank and Trust Compa6y,P~ttsburgb office Savings account,·in Wes tern Pennsylvania National Bank,F1n~eyville,.0ft1ce Checking account in Western Pennsylvania National Bank, Finleyville,-0ffice . 5000.GO-~-~~----:------~---:---i~--""i""-~~'.~'~.-'t'~"---·~---··----··"·_--·-~"--·--·-~·~-=-~~_L_.....--------...." ..'..r---- The following are in names George L.Beck and Anna B. (Sister..of.Ge'orge L •.'Beck') of, Finley, Checking account,in Western Pennsylvania National Bank, Finleyvi11~/~rfice./ -:".2..-$1000 .00 2~'l'relasu;ry~BorHds of 1964-69 with due 'coupons . attached "," ....I., Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last page of tpis return. I-..--q-' OF THE ESTATE OF· ~IATTER OF THE APPRAISEMENT (Executor-Administrator must complete "As Reported"column #1.) ...,''''0 ~...(1)(1) 1'>.;;\I'>~0 -.....::l "'0(1)I'>... ...-0Vl't:l"'0 (1).......g ~ (1)....~ CJ...oVlVl..., ~I'>r:rW ~Vl....I'>....(1) ... " 7~-r: Year .~9..ti,7 P.II'THE (No,Will Administration enc::~II '.~>~---<en en (')(')?",.::r ~;;::.::-"-' ~-0 ->Vl r'~-\J1 ";;j'''-..0-0\........I\)<tV1c..•-e0 ~~-GO~ ; ~: ~~~::: ~~~:,;.'0 ::.::r.-..'q .... \J1,.'~:N' \Jl iO :G):e 1'<' REPORT AND APPRAISAL 1 ....O$OaOi...L•..D.C.K .. Deceased Late of F1nleyv.1.11e .. Commonwealth of Pennsylvania County of Washington . -.... ~-0.-GO -0 _,~ .i ,j <..." ~.. :l::\':'\:':.::.. . ~:~.~.~). ..~:~~~: Ao.-e.. .0.. :~ :~ :Si\::~: >;r. tJ2-~""-'f;!, ::lr::c...", " .rfrC-33d-RI C'Ol\tl\IONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ,. ....,..... SCHEDULE "0" BENEFICIARIES ( h j BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest.vested,contingent or other-are involved,set STATE YES IN ESTATE wise.in estate)forth this fact.)OR NO BIRTH " J.,~"r··,.., Ai1ee:M.Beck Wife Yes Er:lt1~A ARt~tA Mapion A !,, F1nl~vville Pa " , - I ('.-~,'".... ,- .,'0,j".-,. \l , C ·1 Deponent further says that all the above-named beneficiaries are ,living at this ~ime except below:__ .. NAME DATE OF DEATH RESIDENCE RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT GEORGE L.BECK JR. (~or Administrator) IN YOUR REPLY PLEA8E REFER TO '~<l3ti)-27~3 7 Dear Mr.Beck: In Re:Est ate of__Glo4EO~R!Jl:G!:!::E!:!.-"L~.!,..;.....:!B~EC~K~_ --IlWLaAS~H~Il!:!N~GuT..!=!OllN County -File No.9388-29 "\"...,\. You ar~'he~eby not:ified that'the --"Qlli!.r....l...."ge-..1l1,!,J"l.!o!a3:,l=--_ appraisement in the estate of~r~~~A~r~g~e~I~,.~B~e~c~k _ has been filed in the office ,of,the Register of Wills Qf-!JW.2a~sh.u'..!:i.uDi~'...IoIt£Qun _ County on June 20 ,1967.Said'appraisement reflects 'the following valtiaticins: Real Estate '-:.N,....O"..NE_l!i.,.....,...·"...,.."..".._ Personal property l~5~;~6~2~5-::~O~O~--- JT.HELD ~--=4~i::z..49~4!.::~59~_ TotaI ---:-__-=2::..=O;..l,•.::1l::=...c..9~.5,-,9,--_ 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 one year 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. " .>, ". Date June 2@.1967 ...':. DATE OF DEATH:February 16,1967 Note:This is n.ot a bill. .......,....:-~·.L; I'.......:..'.••_ ,Signed ~...Ll..:.-.....~~'--L,/f(.e12 TitIe W.R.CHANEY PPRAISER?''',I , l\ RCC-81 (2-64) ~; COMMONWEALTH O~P-ENtilSYLVANIA DEPARTMENTOF REVENUE BUREAU OF COUNTY-COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT GEORGE L.nECK,JR. -------(I~Administ~ator)' .eTA IN YOUR REPLY PLEA8E REFIER 'TO In Re:Est a te of G_E_O_R_G_E..,;.._L_.---:...B_E_~C_,_{_ _____W_A_S:::.:H:.:..I:::.:N:.:..G:..;1':..;O:.;:N.:.-.County -File No.~II~9388-29 Dear Mr.Bed!: You are hereby notified that the corrected appraisement in the estate of GEORGE t.BECK has been filed in the office of the Register of Wills qf WASHINGTON County o~September 12 ,19-6.B;Said appraisement reflects'the following valuations: J t.Held Pmos-. Re alEstate _--'-_---'---..-...----=-==-""':"':,......;:.-_ Personal property_~1~5~,~6~2~5~.~O~O~+~l~p~4~63Q (~nna B.Finley) Tota1 --:----._...:..,r...:...7.:..:::<&..:.•...:3;.:O~_ As to such ~ax 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 one year 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 ma~ appeal therefrom as provided by law. Date __S_e.::...pt...:..'.G_m_·ib_e_r_'·_1_2....::._'_1_9_6_8_·__ DATE OF DJ;£fi.TH:·Feb.5p 1967..:":.:,;. •:I.~~....~.,..c'::'· Note:This is not a bill. Signed Title ..);~~4Q·w.ft.C~iFAPPRAISER _____-..-......-.__..._c ".._,...~'~..~-~..'"",..,-,-•..,.,.~~-.•,..•..,......'1'0"',...........,..,....----o~~-•-ro;-' Will Administration t No. I~THE Year . ~IATTER OF THE APPRAISEMENT OF THE EST.-\TE OF ........~-::'.".:..~. .Deceased. ....., • ., Late of . County of ........,.........•...............:-:..- . ...:.. ~ f Commonwealth of Pennsylvania REPORT AND APPRAISAL !. .,, GEORGE'L.BUK '~""'" Rec -;'C')(6 -64) CO\lMl)t,VH:':t\LTH lW l'F:\~~YLnNI.\. T~UN~FFn INHFRIT,\NCE TAX" R?SIDENT D8CEDSNT SUMMARY June 2@,1967Dated: File #93SS-29 n..1~POn'l'OF INHERITA!'iCR TAX APPR.AISER I~the unrlersigned duly appointed Inheritance Tax Appraiser in and for the County of #63 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 r.ight in Schedules "A","B","C"and "B". ~~~.2.1J~APPRAISE~ REPORT OF THE REGISTER.OF WILLS I,the undersigned duly elected Register of Wills in and for .;.c)·..",.,.,.... County,Pennsylvania,do respectfully report that I have allowed deductions in the amounts .claimed b;y deponent,except as to those items where a greater OT less'er amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated: REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) J oint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDUL E F) CLEAR VALUE OF ESTATE VALUE AS REPORTED VALUE AS APPRAISED V~r~~~_~RE~AP~P~RA~I~S~EDu. $NONE._$NONE- 15,625.0°_.154625.G~_~-1I~_"",:"",_~~J.·~ NONE NONE -$;494..5.9-4..,k~_9._ ----20,119.59___20,1l9.5~ ======.- Valuation of life estates or annuities ...•$----- ESTATE TAX ASSESSMENTS '"~;------ ~-------- $------- $-------$ $-------- $------- As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. CO~~UTATION OF TAX TOTAL TAX BALANCE PAID . $=..====1= *------d>~)------ $*-'=====~=*------ FOR USE OF.REGISTER ONLY T ax on $t__5%*_ Tax on $.,101 ~~~:~~~1-3~4i 1fJ~~~=====:..:i~~~l:=':~~ Exemptions (':'(::') Total Estate 11"1 1 J::r V ,oJ TbTAL TAX Less tax previously paid BALANCE Less 5%of·tax if paid within 3 months after death .BALANCE OF INHERITANCE TAX··DUE Add interest at rate of A%from to AMOUNT OF ESTATE TAX ASSESSED Es tate tax paid BALANCE DUE .Add interest at rate of 6%from to FOR USE OF REGISTER ONLY NOTE;Where subsequent adjustments Register of WillS,for proper explanation. ADJUSTMENTS are made to the above computation of tax by the reason,same should be noted below,with short I~,.c. - ~r ,.0 ••~_'.~~:-"_""~_~:"__• ,~,: WASHINGTON...........................................................................................County ;\ "'...:;O/-~"~., ~......- .t<-....,~;.., " RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .............G.~O'RG.E L..!l a.EC.K . Deceased. Laie of ····..·····..···..FINLEYVILLE..····,..,..s- Date of Death,¥.~~~ry:..~1.:.1.:9.~7.. Appraisemeilt Docket Vol.,~:~:-;.7.~·~.~~.. Page,?7.~?.N o 9.J~?-.:?9... Filed in Registers'Office,J:un.e.20 J9.67 · Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,. b S~J!(~I,APJP·LSIf)]U .Wrote a o.lIt \.)<j'Plma.f.'Sein1J~~n~1'·······..·..··..· ....·····6(J ~·..n..·..····iii ··..·..·~·..·····,..·..·,.. Appeal ft-oWl APtl;aise~ent};;!<.1.¥.JD.sL ........· ···..·a..·::r··~r·r ..·=· · ·..··..·:.:.:. Entered and Cl1ar"Jed,..J..~.J . ¥ [..:; \\ ~,{;t" ,·.T:·.t~i ~'fIf...~~;t:~~ :- '\\:.., >, " 1': I", ~. '!'; " ~, 7';',. .. .DEPARTMENT 'OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 ~....... I~_r . COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE J1m~?gl.,J::9.9..7 . WASHINGT0NCOUNTY,. FILE NO•...~93..$.~?:9 . ..-'.1 ill Whereas,Gee.rg"LII B.~.ck.late of :f.~:~r:!..C'.. in the County of W.~~.h;41g1i.QP.:CommonWealth of Pennsylvania,having died on the ..:~.~~.~'",day of .¥..~~~~~y.:19 ~?..,seized and possessed of an e.state.. subject t.o Inheritance under the laws of the Commonwealth of Pennsylvania;.;.":,~;r:')5'.~.',.•,',..At.-......'~".\'Th f I W.R.:CHANEY . .d I •t d d't "i)'I""'t<·,ere ore,,.....................,an appraIser.u y appom e accor mg ,9,-.aw,......,/:"; hav!ng 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 t~e 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.. ==================================::r=====;r=======:::I REALTY: NONE PERSONALTY: As per Schedule "B" Description of Asset ."'" Unit Values $ Apprelsement Made for Inheritance Tax f'urpoaes NONE 15,625'b0· -------------------:-----------+----tt----f---I TWlliSFERS:I ____~N~ONE~---I --H-__N_O_NE.__-:...I--,,_" JT.HELD: As per Scheciule liE" TOTAL 4,494 20,119 I 59 J / 59 forrn~;v~~hb~~::J:h~Swe>rJ1~~~I;a=:~:o~e~em;~t;b~ea~v~a~~~~i':~=~~=~~~~ AP~~I.. ~ ::::::::::::::l2·..........·:·:::.~.~~b~~·:....::....si~~~·i.~...:......IP..~:;:.....:...:......;~~~~.: (Post OfIlee)( £tJd'11 Gssr I f .~I j.'" /-~' No._~~_.__....__,1.s.t..2.tr......Term,19....68....,AA In re Audit of Account in Estate of ...........B.e.ck,George.L•.....__..__~_ . AUDIT Jrarripr for 1\ppraranrr FOR WASHINGTON COUNTY PERSONAL PROPERTY TAX SlllflA :10 ~31SID3t1ONltllj/-l/113Ssnu 6Z :fl l~V .a~-.,a A ;'TO-VJ OAipJU'I , ",,...d "I g ~:1Solicitor .-.,9 :1I :1.I I~ ,3Jn tbr .OOrpl1un.a'Qtnurt nf lIu.al1ingtnn <11nunty IN THE MATTER OF THE AUDIT OF ACCOUNT In re Estate of .B.e.ck,...Qe.o.rge..L •................................No h<L ,.1§~.a.~Term,19..~~,AA ....~9.~g~..~~..~~~~:~~~.~~_..~~V~~~!:~~..~.~..~~~~.~_.._. .~ Date of death f~9.•...5.J-_J9.~1 Date of filing Inventory Appraisement _..~y ?~.L~.~~7_. ~ TO THE AUDITING JUDGE: Enter my app'earance for<Pe..rs~nal ~roperfy.Tax Due Washington Cou'/ilty,·viz: IT E M Valuation 2$sh National Exhibition @490.00 12,2$0.00 .1961 @ 600 00..25 sh National Exhibition-•'J'• " ,.. ; . '. . *~:g discount if Baid on or before 1(UlZ.1968 Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty h9.00 *L.6..ss196812250No122~...----~.---2:~hs 19 63 1$000 No.15000 ----60.00 6.00 ~8.90 84.90 19 .. 19 19 19 Please make check payable to Washington County Personal Property Dept.TOTAL CLAIM 131.!6 The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi- davit or Assessment filed f~r ~he purpose of determining the Personal Property Tax on said Estate, ........_~8:th.day of .Much 19 6£..A.V.CAPANO,Solicitor ,. '. '{: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 August 5,1968 William.R.Chaney,Chief Appraiser Inheritance Tax Division 244 Washington Trust Building Washington,Pennsylvania Re:Estate of George L.Beck File No.93BB-29 County of Washington Dear Mr.Chaney: , Thank you for your letter of June lB,196B,in further reply to our request of June 12,1968,concerning the taxability of certain Treasury Bonds and a bank ,account both registered in the joint names of the decedent or Anna B.Finley. .A review of the information presently before us discloses that the two $1,000.00 2~Treasury Bonds were registered in the joint names of George L.Beck and.Anna B.Finley and that these bonds were kept in a safe deposit box to which both Anna B.Finley.and George L.Beck had access.Accordingly,it is our position that these bonds are~in fact,one-half taxable in the estate of this decedent,George L.Beck.. As to the joint bank account"from the information giveh,we have no alternative but to advise that since the account was a true joint survivorship account,it likewise is one-half taxable in the estate of George L.Beck. Very truly yours, For:Richard L.Witmer,Director Bureau of County Collections RLS/ans -."...- .-... RCC-87-RI COMMONWEALTH OF PENNSYLVANIA Department of Revenue SAFE DEPOSIT BOX nwENTORY j. -' 2•. 3.Date of death. 1.Name of decedent. ) ."..- -~7 \ 4.Name and address of person 0 requested the opening of the bo .:fPit4ACewto6-d-j!..)-~gld;;.'::t ~'if>;t"IIj~~{Sab~~ptr4 5.Names,addresses,and re1a,tionsh1p,if·any,'to decedent .of persons'present at o~of the box.A~1!:::~J'fiu; I.I I ontract .to·nt.b9~~ 8.~N1imberofbox•.·..ga'?;;.. ','.... 10. . .:..'. " .".".'.....'..::.., ~oYee charg8d wl,th the.duty'of :~the inventory....;..".'....'."',.. 12.Was there a wUl in the box?(Jes;""No)~_·"'..~.·';.&·""'f·_·_ 13.It yes,state date of will,name and address of personal representative,if' named in the will,and name and address of a.ttorneyj if arry. Page 2.'.' SAFE DEPOSIT-OOX INVENTORY Instructions:(1)CASH:Report total.only.(2)STOCK:List in detail every common or preferred certificate,warrant or other rights found,in box.Stocks are to be designated by name of com.pa.ny,certificate number,date of certificate, name in which stock is registered,number 'of shares and class of stock. (3)OBLIGATIONS of U.S.GOVERNMENT:Number of pieces,dates of issue,face value,names in which registered.(4)BONDS:Designate by name,amount,. serial number,or otherwise.(5)SAVINGS BANK or PASS rooKS:State name .of depositor,number ot:book,last date appearing in book,name of bank and branch,and balance.(6)JEWELRY,coms,STAMPS,MANUSCRIPTS,:e,,'C.:List and describe as fully as possible.(7)List Deeds,Mortgages,Current Insurance Policies or other evidences of indebtedness.8 All other co tents. t > .1 .' Print Name and I "oJ .....~:t.::Col"'-'l~~~,19h 7:I herebySB.~II'V""'._~ecord is corr~~complete f Use separate sheets if necessar,y. .,._-.•.,';, ~ I RCC-87-RI COMMONWEALTH OF PENNSYLVANIA Department of Revenue ., (. ''i.Name of decedent. 2. 3.Date of death.\'~;-.,;"7." 4.Name and address of person 0 requested the opening of the bo .1.f>'U'UtCy"ltc ~."~$.a.'t:t ~,t~~&.tfSnv~~P-'. opening of the box. 6,. ontra,ctto",~boX~~';';';;"~~~~~:"':::::;f:::::""";I--.f..-.JQ./, 8~Number ,of box.,z:2~'j':' ............-....''.. 9.Title under which:box i~,regist~r~.'.";.,,~,,,J,,;'~~:!=£..ftl-Il'-":::IJ,.~~~~a..t~=--- 10.' "',.. .''..".~. ~ioyee charged'with'the'duty'of ·.making'the 1n~entory•...'".,..,..~..'".. 12.Was there a will in the box?(Iee ...No)~_~'.~.""""+"_ 13.It yes,state date of will,name and address of.personal representative,if named in the will,and name and address of attorney,if any. . I -.,. ".-Page 2,. SAFE DEPOS IT OOX INVENTORY . \ '-1 ., -:..,.----~ I (1)CASH:Report total only.(2)STOCK:List in detail eve17 common or preferred certif'icate,warrant or other rights found.in box.Stocks are to be desi~ted by name of com.p8.l1y,certificate number,.date.of certificate,..;.. name in which stock is registered,number 'of shares and class of stock. (3)OBLIGATIONS of U.S.GOVERNMENT:Number of pieces,dates of issue,tace1:.fi' value,names in which registered.(4)BONDS:Designate by name,amount,;'..~I.;-. serial number,or otherwise.(5)SAVINGS BANK or PASS OOOKS:State name .!.\~ of depositor,number of:book,last date appearing in book,name of bank and branch,and balance.(6)JEWELRY,COINS,STAMPS,MANUSCRIPTS,ETC.:List '\•. 8l1d describe as ful.ly as possible.(7)List Deeds,Mortgages,Current Insurance Policies or other evidences of indebtedness.8 All other contents• ,.' Instructions: ---~-........__..........__...........,...,.,..".,'....,.,.,--,;:.............'-_....._.,............_.....,...---_.................-------........._-----,..---_......._---~ ...-...; !. .--.---...........,.----.,---"""'-""------------------------.-.,..---_.~.,t;.-----..;..~-....·-- r._......--....-_,~~~............................,....___:______~-..,ip-,-'-----..t''_,.,"", I'~-,"_..,.......--..--.-...----...-..'----------------<...".,...:-----------------....,.,~.'::1 .------.....,.;.;--.......,.-..,....------------.-----..........._...............--------11, t=-'--_-.'---....---~.:........-..:..,...::-,..:::~::-::---.-.....__::=-_::=-_::=,...;......,.=-_-.~...--=-::.-.:.,.,0;-;.;..::_...'::.-,:-.::0.,-.:=-_==~_:=-~__.:."=-_:=--==-~=-:I ~!....._~-,._••. "Print Name and TitleIb(rl =flUS I AI II "A pelf.<=NOTE:;lu~e sep~ate sheets if necess817. v And now this //w.day Of--:;;;.+-t~·~~..4i;f...d.I):.---~~,19~I hereby certi.1'y under pen~f perjU17 'th t tlie e record is correct and complete t,.t/"lJ~~~of JJJT Imowledge end belief.'-::;;,;;r_,,~.....-_~+~.-~~·J~(Qlo,;...'ls"'~~4::a-._'~__/V~~ture fl-ff:D ~SI !.,.