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
.'",
-".,....
~-~~
......
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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......
,,-
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