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HomeMy WebLinkAboutOC1968-0292 - ESTATE OF STEWART"ee·e,(2'04) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BURBAU OP COUNTY COLLeCTIONS INHl!RITANCE TAX DIVISION NOTICE OF FILINa OF APPRAISEMENT LOUISE ~.STEWART (Executor ~ IN YOUR RgP~Y P~IAOI RDrllA TO 37-85-5 In Re:Estate of .:::.C~L::::KT::::J::::.,_=E=~:.:..:T~N:.:.:G::....:S:..:'T~E::.!:'~'i:.::.,All.=T'___ ______W~A:.::S~H.::I:.:.:Nc::::.G'.::..rO=.:N:.::..._·County -File No.63-68-292 Dear MrS.Stewart: You are hereby notified that the original appraisement in the estate of Clell Ewing Stewart has been filea_inht~5 offic~of the Register of Wills qf Washington County on _,fJ.CI.rc.~.J r;'.'.,19..6.8.Said appraisement refleets the following valuations: Real Estate _ Personal Property ~1~.7~8~2~.~5~3~__ Transfers _ Tota1 ....J..,,-.L7:.s.o81&2......,J.,53.J-__ 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 __---=Mar=~c:..:::h:........:::2.:::.6z...t-=1=...91:..::6:.;:8:....-_Signed Title DATE OF DEATH:January 19,1968 ESTATE IN30LVENT Note:This is not a bill. ." RCC-39 (6~67) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT STEWART,CT,ET.L EwING FILE #63-68-292 January 19,1968 SUMMARY --.. I.the unrlersigned #63 Washington 01-19-68 03-26-68 APPRAISE~ TlEPORT OF INHERITANCE TAX ~PPfu~ISER duly appointed Inheritance Tax Appraiser in and for the County of ,Pennsylvania,do respectfully report that I have appraised property as reported in the foregoing return at the values set forth the last column to the right in Schedules "A","B","C"and "E". ~~ INHERITANCE T the real and personal opposite each item in Dated: FILE #63-68-292 ~/!:?~ REGISTtR OF WILLS 03-26-68Dated: REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Wa5hin~on County,Pennsylvania,do respectfully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater OT lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. VALUE AS REPORTED VALUE AS APPRAISED -,-VA=L=U=E,,"-;-"},""\S=:.-,RE=AP=-=P-"RA~I,"",S",,E=D $$-~----*------1,782.53--1.782.53.___ __~ES=::cT.ATE PJSOo!.:!Lo!!:~.:!::!ENT~__. 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 (SCHEDULE F) CLEA..ll VALUE OF ESTATE ;;;=: 1,782.53._ , == ;J",96P":..QO:=======.- Valuation of life estates or annuities.. • • . • • •$__ ESTATE TAX ASSESS1ffiNTS ~ COMPUTATION OF TAX (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. $------- *=====:= $-----<h.~======,=*------ *------ TOTAL TAX Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death FOR USE OF REGISTER ONLY Tax on $•__'5% T ~lO~~,ax on oj>'.-At$.<h,------T ax on ~________~;l) Tax on $.lR% Exemptions :=(:::) Total Estate __ BALANCE OF INHERITANCE TAX DUE 11:_ Add interest at rate of 6%from to $_ AMOUNT OF ESTATE TAX ASSESSED ~_ Estate tax paid $_ BALANCE DUE $_ Add interest at rate of 6%fromto ct;_ TOTAL TAX BALANCE *_ PAID $ FOR USE OF REGISTER QNLY ADJUST~ffiNTS NOTE:Where subse~uent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,same should be noted below,with short explanation. Will Administration (No. I~THE year . ~IATTER OF THE APPRAISEMENT OF THE EST.\TE OF CLE~.lm:iI.1II.G:..$T:e.-WM'T... Deceased • Late of . County of CALI.F~Ol1lJAIJi...... WASHINCJ'l'(),£I!. Commonwealth of Pennsylvania REPORT AND APPRAISAL ." -DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.J 7 JZ7 COUNTY .w.~.~.h.~.~9..J:l... FILE NO...Q).~.9..?::?9?.. Form RCC-2'·1 •,".., COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~X9t.S1.968..............................................................~. Whereas,CJ..!'?.ll E.wing St.e.war.t late of Cal.if.Qmia . in the County of WA~h.;j,.n.gt.9n Commonwealth of Pennsylvania,having died on 19 th J 68the...........................................................................................day of ...........................~.~;ry.............................19............,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,............................w..~.~.~.....C..h~.n.~.Y.................................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purposes $ REALI': NONE NClm~ PERSONALTY: As neT'""""".,..,,-i sp.mF!Tlt.f'i 1 p.n ,7~?.c;~ -- TRANSFERS: NONE Nii1l..'R I JT.HELD: NONE NiiNR .. I 'lotal 1,782 53 : ESTATE INSOLVENT ! form~;V~~hhI:"::::h:,wortl~~~la~.~~o~er~~:;;":~~:;;;;l~~ J p''''''c Appraiser ----..---7~"'",.., ,,.. ~/'•(N\1mbcr and Street) ..." ,Penna. (POit OtIIe.) ................w.~.HI.:NG.'r.o.N ...County 'J RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ..:..CLl4LL E~~ING S.T:&WART . Deceased. Late of H.·QM.~@JlA.. Date of Death,cl~~~.Y 1.,9.J l.9.6.$.. AppraisemeHt Docket Vol.,.3..7 . Page,e.5.~5.No 63.~.6&292 . ....................................................................................................................... Filed in Register's Office,M~;r..c.h...Z.6.,J96.8. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,'" Wrote abo.Ht Appra.isement,. Appeal f,.om Appraisement,. Entered and charged,,.~ ,\.' f' '. ~ffi~autt (@f fxrrutnr ®r Abmtutstratnr .''. ~tntr of 'ruuBylunutn.t 55: C!1ouuty of BnBl1tugtou \ P 11 b f h d .d·h .Notar\1 Public .d f 'dersonay e ore me,t .e un erslgne aut orlty,a ;.l lD an or sal County and State,appeared ~.2.~J.:..~g §..~~:!:.~Y.{.?:E.!who,being duly sworn according'to law,deposes and says that S he is the executor or administrator of the estate of .~t~}.!gl'Y.J.:.P.:9 .?.:!:.~l'Y.~.;.:!:deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of..S;.~.~.~..~.....~.~9.-.:it ....?:!:.~.~?.:E.:!:........, ~~deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item §~of real and personal estate in the foregoing schedules are determined and stated by the undersigned to~~:'be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each =:>=""item made by the above named Executor Administrator.c...~~ 5~~Sworn and subscribed before me this....·l2:::-....·......·l....#p V-'- ::~day Of f..::.~.~.?:EX ~1 .~.~.....='0~-:t:,,~,f?=:;;..t.I..~-::z:.? §I i d:c~~..Executor-Administrator~coVi ..-/'.~~~..-/'.ADDITIONAL INSTRUCTIONS -..~~JI An inventory must be filed within three months after appointment of personal representative. 5 S;J2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COpy Act of 1947 P;L.513 Sec.5.2,72 P.S.4844.2 lJuurutnry nub l\pprnisrmrut of the goods and chattels,rights and credits which ----.were of ~J.~.J:J.~~;hn.9 §J:.gYf.f.\.!".:t Jate of !:.!}.~J?9..f..Q~.g~~Q.f ~~;h.~.t.2.!D.~~;:.. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS CENTS 1.Retirement Savings Plan and sala.ry first 19 days of January,1968,Pittsburgh Steel Company $1,782.53 .'", -".,.... ~-~~ ...... ;::l~<oJ~;::l.,.. ~C"l~~>:l ~;::l~CI)~t ~~~~~ I\l 1;;' 0 ~~~.~~;::l.,.. t-'r ~~~.~. ( Ii.'l'THE Ok?ffAl~SI a:>l1~T OF WASHINGTON COUNTY,PErfflA. INRE:ESTATE OF CLELL EWING STEWART,DEC. l'lO.J-fJfl-of 1968 ~. ..".-~~~l PETITION FOR DISTRI- BUTION IN Ai~ESTATE NOT EXCEEDING $2500.00 z<C)a:~,. ex:...>0Il:I.'.,~•:s 1\~P ,\\~~~~~ 1..,......."",'''\li~J -.... ~.. -..J .. --I........, .JOHN E.COSTELLO COUNSELLOR AT LAW 418 WASHINGTON AVENUE CHARLEROI.PA. PHONE 483~5ee1 t! 4~.~..._.."~t·__.......~_ \T.."/~/-/~)... I ~ IN THE ORPHANS'mURT OF WASHINGTON mUNTY,PENNSYLVANIA INRE:ESTAIE OF CLELL EWING STEWARD,DEC. No.of 1968 O.C. PETITION FOR DISTRIBUTION IN AN ESTATE NOT EXCEEDING $2,500.00 TO THE HONORABLE THE JUDGES OF THE SAID COUHT: The Petition of LOUISE E.STEWARD respectfully represents: 1.That she is the widow of the decedent Clell Ewing Stewart,who died on January 19th.,1968,a resident of California, Washington County,Pennsylvania with his principal residence address being 439 Wilkins Avenue,california,Pennsylvania. 2.That the said Clell Ewing Stewart died intestate, survived by his widow,Louise E.Stewart and no children or issue of deceased children. 3.That your Petitioner is sui Juris and resides at 439 Wilkins A.venue,California,Pennsylvania.She resided in the same household with the decedent at the time of his death and your Petitioner is entitled to the Family Exemption. 4.That the Estate of the said Clell Ewing Stewart consisted entirely of personal property and does not exceed the sum of $2,500.00 having a total value of $1,782.53 and consists specifically of: 1.Due from Retirement Savings Plan salary first 19 days of January, Pittsburgh Steel Company and 1968, $1,782.53 .' 5.The decedent had no salary,wage or accrued pension payments due him at the time of his death,except as set out. 6.That no administration has been raised upon the estate of the said Clell Ewing Stewart,deceased. 7.That the decedent was not indebted to anyone at the date of his death and your Petitioner paid the following expenses of his last Illness and burial as follows: Caleffie Funeral Home Marshalls Monument Co. Waynesburg Hospital $1672.00 250.00 30.00 There are no other creditors or parties interested in decedent's estate of whom the Petitioner has knowledge. 8.That your Petitioner has filed with the Register of Wills for Washington County a true and correct report and appraisal of the assets of which the decedent died possessed together with a statement of Debts and Deductions both of which have been approved by the appraiser for the Commonwealth. WHEREFORE,your Petitioner prays your Honorable Court to direct distribution to her in accordance with the provisions of Section 202 of the Fiduciary Act of 1949 as amended. AND she will ever pray. Petitioner -' COTvll\10NWEALTI-I OF PENNSYLVANIA ) SS: COUNTY OF WASHINGTON ) Personally appeared before me,the undersigned authority,LOUISE E.STEWART,who,being duly sworn according to law deposes and says that the facts contained in the foregoing Petition are true and correct to the best of her knowledge and belief. WITNESS her hand and seal this 8th.day of February, 1968. Louise E.Stewart SWORN AND SUBSCRIBED before me this ~~ ·day of February,196d. ·. PITTSBURGH STEEL COMPANY ~ ~ONESSEN,PENNSYLVANIA February 8,1968 Mr.John E.Costello Attorney-at-Law 418 Washington Avenue Charleroi,Pennsylvania Dear Mr.Costello: Re:CLELL E.STEWART -Deceased 439 Wilkins Avenue California,Pennsylvania Mr.Stewart was employed at the Monessen Plant of Pittsburgh Steel Company at the time of his death on January 19,1968. Salary owing to him,for the period January 1 through January 19,1968 amounted to $862.52.He had credited to his account in our Retirement Savings Plan the sum of $1,920.01 in current service credits.Out of the total of these two amounts,$2,782.53,we have paid $1,000 to his widow in accordance with the limitations imposed by the Fiduciaries Act of this Commonwealth,leaving a balance of $1,782.5~still owing the widow and awaiting our receipt of a decree in Small Estates that will authorize us to release this money to her. Yours very truly, t;];:;):c~p~ D.M.Winchell Manager -Employee Benefits DMW/ns .... ... IN THE ORPHANS'COURT OF WASHINGTON COJNTY,PENNSYLVA~IA INRE:ESTATE OF CLELL EWING STEWART,dec. NO.9-t ~of 1968 e::;e: 7 DECREE ,~~. AND NOwthiS~day of consideration of the annexed Petition the provisions of Section 202 of the Fiduciary Act of 1949,as amended, the following assets of the Estate of C1ell Ewing Steward, deceased: 1.Due from Retirement Savings Plan and salary first 19 days of January,1968, Pittsburgh Steel Company.$1782.53 are awarded and directed to be distributed to LOUISE E.STEWART ln reimbursement of funds advanced by her to pay debts owed by decedent's estate in the aggregate sum of $1,782.53,being the total assets of the Estate and constitutes a partial reimbursement to her. Payment and distribution"are so decreed and the said Louise E.Stewart is authorized to make all transfer,withdrawals, and/or assignments necessary to effect such distribution to herself individually. BY THE COURT: //}tr;:~~ Form No,R,CC.62 (2·64)THIS FORM.REQ~REDIN ALL ESTATES WITH GROSS ASSETS UNDER $10.000,UND.ER SECTION 701 OF ACT OF JUNE 16,1961.~ EfFECTIVE JANUARY 1,1962.<'FILE IN OUPUCATE WITH COPY OF WILL ATTACHED)",, 9 OFFICE OF THE REGISTER OF WILLS County of .y!~,?I-gf'l".qWN '. '".~~q~?~.~~.?':p~w~wr..,.'"..,.".....,.".,of 1?~.~.~~~.~~:'.,~,':'~.~I;l~.,..S:'~~~'~'?!?:~~'".~~;~? (Name)(Address) being duly ~_~~_~_~.according to law,deposes and says that he is the ?-?£~~::t_~~:r:_:i:~_ .(Exec.,Adm"Legatee,Etc.) of the estate of ~;!'_~;!'J ~~J.:.E~9 ?-.:t:_~~_~~_~.whose last residence was ~~_?~:i:!_~:i:!!_~__f.:\~~_~-,-_ (No.)(Street) California,Pa."January 19,196~__________________________________________________..deceased,and that the whole of the estate of sa1d decedent,who d1ed _ (City,Borough or Township)(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES,ADDRESSES A~lD RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value I ()'I i -5-/ /\NONE AI/1 l?;"-A J lr""~'.bIvu\.L.:lTlJ L )"(//~Ir=Mi,..,... Personal Property Retirement Savings Plan and salaxy first 19 days of January,1968 pittsburqh Steel Company $1,'1e2.5'1~ .aJY:'.A,A'i>",/fl1lf, fIJ NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered. ---_._--------------------------------------------------,..EstimatedJointlyHeldProperty.,....Value . - Husba.nd and wife not to be recorded .. Transfers within TWO YEARS Prior to Death NONE That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT ,..,. .. NOr-JE BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and theii'addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingentor otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Louise E.Stewa.rt Wife Yes ~ui Juris 100% - JOHN E.COSTELLO COUNSELLOR AT LAW 418 WASHINGTON AVENUE CHARLEROI,PENNA.15022 HUOSON 3-5961 February 12}1968 Register of Wills Court House Washington,Pennsylvaaia A.TTE1'JTIOllJ":Inheritance Tax Division Dear Sir: Inre:Clell Ewing Stewart,deceased I enclose herewith an original and two copies of an Inventory Form together with an original and one copy of RCRI-34 together with an original and one of a statement of Debts and Deductions in the above captioned matter.No probate will occur. The only asset is as set out in the.Inventory and the debts exceed the same.We propose to file a Petition under the Small Estate A.ct.We will appreciate your confirmation of the receipt of this material and a notation that no tax is due.Only the widow survives and there were no children. Very truly yours, JEC/pc Enclosure JOHN E.COSTELLO COUNSELLOR AT LAW 418 WASHINGTON AVENUE CHARLEROI,PENNA.15022 HUDSON 3-5961 February 12,1968 Department of Revenue State of Kansas ATTENTION: Gentlemen: Inheritance Tax Division This is to certify that Louise E.Stewart and Clell E.Stewart were husband and wife and the holders,as tenants by the entireties,of 10 shares in the Kansas Power and Light Company.Mr.Stewart died January 19,1968 and his wife takes title as such surviving tenant. The Stewarts have been residents of the Borough of California,Washington County,Pennsylvania at 439 Wilkins Avenue for 25 years. Trusting this will be helpful,I am, Very truly yours, JEC/pc //)4/9///7"/;l?LV~ //John E.Costello//I ,G./"". ..... RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED NOTE'List first five items in the spaces so provided,observe notations thereon,and instructions Funeral expenses paidCal~ffie Funeral Home DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN,.....------=-=-=----=-=----=-------.-----·------=-------------,----'---=--=----r----toKEGISTER ONLY $l672.'DO $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * Fiduciary commission * OTHER DEBTS AND CLAIMS Marshall's Monument Co. Waynesburg Hospital Register of Wills Register of Wills ..Joseph Sitte (*)See Note below Grave Marker Hospital care,last illness Filing Inventory Filing Petition Notary Fee I 294.001 250.)0 30.)0 3.)0 I 8.;)0 I I! 3.PO Total 1,966.00 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less than the estimated amount claimed and allowed.....??4 tl~'-L- .~v A~~-G'~~ Subscribed and sworn to before me this .I '"LQ\l.:i..;;g..~.~..S.t;?:W~J;:t;, " . .(Executor-Administrator) .........................day of .f.?R~.t;lp,J;'y',19.9~439 Wilkins Avenue •••••••••••••••••••••••••••••••••••••••••••••0 •••• (Street Number) California,Pennsylvania.................................................. (City or Town and State) Having been duly sworn according to law,I d?)v:eby certify that the above appraisement is made in conformity with law on this ...................~G:-//dayOf..:-z4'.~/.....·/;7fp..·..%~9.<::?c/.~>~ /A/.<,,,;.rr c/<-c..c.~;Ze.<_.-.~..4,?4.~.~i;:r In the event that any future interest in this estate is transferred in possession or enjoyment to co ateral heirs of the decedent after the expiration'of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. . ..~E~ORT OF T~GISTEROF WILL~y '. I,the underSIgned duly elected RegIster of WIlls In and ~.....P...d_.Z~..->=.••~•..,,,..County,PennsylvanIa,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,e cept as to those items where a greater or lesser amount is set fo~pelast column to the right in sai~cheduleabove,which greater or se~untrepresents thesum allowed as a deduction. Dated:.~~/..~~~~...../.~~~~~-<..~4:~~. ,,/Register of Wills .j ? . I Form No.RCC-62 (2·641 WillAdministration INo Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ...C;~:::~~..~,:,';in~..~1:~Y{~~.-t:. Deceased Late of ..!3.~~~.~~!1..9+..<;:~.1.~t~:t;"l).;i..9 .. County of ..t"!~.~.~~~gton..................... Commonwealth of Pennsylvania, REPORT AND APPRAISAL...... ,,- -.,.I -.;.#I '---",..).-:J ,