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HomeMy WebLinkAboutOC1968-0456 - ESTATE OF LEERCC"'il~(6-67) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT LEE,JOHN AMMON FILE #63-68-456 January 28,1968 SUMMARY I,the undersigned #63 Washington FILE #63-68-456 the real and personal opposite each item in Dated:03-29-68 01-28-68 TtEPOn'l'OF INHERITANCE TAX APPRAISER 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". ~H~x~~f/ 03-29-68Dated: REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washington 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. REGISTtR 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 (SCHEDULE F) CLEAR VALUE OF ESTATE 28,223.73 ~8,223.73 2,933.96 .~ 25,289.77 28,223.7~­ 2,933.9p 25,289.77_ ======1= Valuation of life estates or annuities ..••.•..$--~-- ESTATE TAX ASSESSMENTS (':,)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. 1,517.3~Paid In Full on March 14,1968 COMPUTATION OF TAX $----- $$======='-- TOTAL TAX Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death $======1= BALANCE OF INHERITANCE TAX DUE ~------~ Add interest at rate of R%from to $-~~------AMOUNT OF ESTATE TAX ASSESSED $_ Estate tax paid $__ BALANCE DUE $_ Add interest at rate of 6%from to $~_ TOTAL TAX BALANCE $_ PAID $ FOR USE OF REGISTER ONLY Tax on $C5%$ Tax on $~~ Tax on $25,289.77 $ Tax on $.__lPi%$ Exemptions :=(':') Total Estate FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent 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. I - Will {N Administration ~o. D<THE Year . ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF ..JQ:f:lN..AMMON...LEE. Deceased Late of . County of CALIFORNIA.. .WASHINGTON..... I Commonwealth of Pennsylvania REPORT AND APPRAISAL , '"D~PARTMENTOF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DllTE ..:~March....2.9.,l.9.6B .. COUNTY W.~~r.FIDg~.Q~. FILE NO...Q3.=.6..$~4..5.6 . Whereas,cl.9.hP.Amm.9.:n.L.~.~late of .9.~J.i.!.!J.!..z:1~. in the County of w.~.S.P.:.:4?:.~2.~Commonwealth of Pennsylvania,having died on the ??.:t-.h day of ~.'3.-:z:1~!.y.19§?,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,W.~..R~G.h~!:Jl~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 Appraisement Description of Asset Values Made for InheritanceTaxPurpo••s $ I REALTY: iI NONE NONE PERSONALTY: NONE NONE .. TRANSFERS : As Der Schedule lie"28.223 73 JT.HELD: NONE NONE : Total 28,223 73 form~v~~~:~:~h:,wnrJl~~~~:~~o~e~~~ea~~;2~~¥;l~~ Appraiser /'a~'::":i••••••••••••••.•.••••.•••••••••••...~:.;;. (POIt OllIe.) .........................WA.S.HINGT0.N ..:.:;...............COU1Ity- RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ....eJ.QI:IN N1MO'N ~;E\:.. Deceased. Late of CALIFORNIA................................................................................................................... Datc of Death,Jan.uary...28,19.68 .. Appraisemel!t Docket Vol.,:a.. Page,8a.:~7 No 63~.6B"""45.6·.. Filed in Register's Office,M.~;r.g.h ~9."J9 ..68 Am-ounl of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appra-isement,.. Appeal f1'om Appraisement,.. Entered and charged, .. \i Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF W9-.~h~.P.g:t.9.n.. IA~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 the Inheritance.an!i .Esj;ateTax Act of 1961.)' ....J 9{J,n .Amm.9..P..J.:.,.~.~. Late of IN THE MATTER OF THE'ESTATE OF (State full name of decedent) ..W.§,..§.h.i.ngtoo.u . •••••••••u ••••••••••}~ County . DONEES ::.::,-::::::~:::_a __~_~~_~_:}M' .J?9yg.~".u.W.;i,.1.§.Qnc:l,nqB.e.r.tha M..a..uWil.s..oU"...hiswife"uuDonees ~~K of the estate of the above-named decedent being duly sworn,depose and say Decedent .dJedu....eI9.:D...~9.:.t:'y.?§).... (Month) Name and address of attorney or} other authorized representative to. whom all correspondence should be mailed. ...............,19......E.>.§...,J testate leaving a last will,copy of which is hereto attached.} (lIay)(Year)Lintestate .He.rman ..J •..Bigi."Esquire . 323 Fallowfield Avenue Charleroi,Perina:'15022 That as such .D.an.e.e deponent is familiar with the affairs of said estate and the property con-(~,UN\jiXJ&~JQli 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 exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTEDINNAMEORNAMESOF RELATIONSHIP OF JOINTHOLDERSTODECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the folloWing,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in'detail all the real property in the Commonwealth of Pennsylvania of which decedent 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 time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,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 interest day prior to decedent's death in the case of savings banks,and to the da~e of decedent's death in all other 'cases;all bonds,postal savings,treasury certificates or notes ~nd ~ther evidence of in- debtedness of the United States to the decedent;all obligations,whether by stat~te or agreement they are designated as tax free,of the United States,or any state,or political subdivisiori thereof,or of any foreign ~ountry,which are owned at the time of death;all wearing apparel,jewe~y,silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,f .bo-ats,.and any and all other personal chattels of whatsoever kind or nature,left by decedent,together with .the fairly estimated market value thereof;all bonds and mortg8lres held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with 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 value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the proceeds of which were payabl~upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,bonds and accrued 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 thereot:at such time. fRANK R.MASCARA,NOTARY PUBLIC CHARLEROI BOROUGH,WASHINGTON COUNTY MY COMMISSION miRES .MAY 19,196~ In the case of securities of close or family corporations,the values reported are as far as possible substantiated 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 business 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 mar ketfJvti}"!1e 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 each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding ~aid transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y 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 personal,with its value,which pa~ses 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 join,tl,y,by the will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule D 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 nature 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 show~ng which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe 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 record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. 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. ~:;::::n ~::~:e~ff:::.::P:::':;::e:,n:'::,e,~,~,~n':e ·s~::;~2 ~;:;;ZZ:~ Subscribed and sworn to before me thiB ."l,~"".",,,,,,:..~~,/()t ;/.~2~~~~~~::::"=::==, 615 Lib~~~t~ No.r.,th""Ghar..ler,ol,,.....,,Penna.....,,..,..,,,..........,,,,,..,,,,, (City or Town and State) NOTE:Before signing affidavit make sure all blank spaces in the e.ffidavit and schedules annexed are filled in with details 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 required 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. RCC-S4 (I-aA) COMMONWEALTH OF PENNSYLVANIA 'DEPART-MENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" -REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent,Where property held as joint tenant or tenancy by entireties,report on Schedule "[;",Property b·ld by the .decedent as tenant in common with another or others,should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest only, The real property located In the Commo(1wealth of Pennsylvania should be (1 )(2)(3)/ described by lot and block number,str;et and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference ta the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title;If a farm state number of a-FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this spoce)to be listed on Schedule "F"and must not be deducted from this schedule. NONE - Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. RCC-36, #-_CpmtO~l\'E.-\LTH OF PENNSYLVANIA TIUNSFER INHERITANCE TAX ~SSIDENT DECEDENT SCHEDULE "c" TRA.NSFEllS (1)Did decedent,Within two years of'death,make any transf'er of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)Yes (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)-=.N,-,o~__ (3)If'the answer to (1)or (2)above is in the af'firmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of'making the transfer.(Note 1).Poor (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 ef'fect in possession or enjoyment at or after his death? (Answer yes or no)~lSr~O~_ (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)_ (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 lif'e or any period which does not in fact end bef'ore his death:No (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)__N~o~_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income theref'rom?(Answer yes or no)_ (6)If'the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others Notapplicable (7)Did decedent in his lifetime make a transf'er,the consideration for which was transf'eree's promise to pay income to or f'or-the benefit of care of'transf'eror?(Answer yes or no)No (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 could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)_~N~O~_ (9)If the answer to (8)above is in the af'f'irmative,was the power to alter,amend,or revoke the inter- est of'the beneficiary_reserved in the decedent alone or the decedent and others? (Answer yes or no)Not applicable NOTE 1:The answers to these questions should be supported by af'f'idavit by the attending physician as well as a copy of'the death certif'icate. NOTE 2:If'answer to any of the above questions is yes,set f'orth below a description of'the property transf'erred,it's fair market value at date of'death,dates of'transf'ers and to whom transf'erred,with relationship of'transf'erees 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'f'acts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION MARKET VALVE (Es timated) DEPT.VALUATION (Dept.Only) Savings Account,Pittsburgh National Bank, Charleroi,Penna.$28,223.73 Insert this total opposite "Transf'ers",Schedule "C"in the "As Reported"column on the last page of this return. Form RCC·10 OFFicE OF THE REGISTER OF WILLS OF _W::.;a::::::..:=s:.:.h~i=.;n=gL.::t:...:o:...:n~__COUNTY STATEMENT OF DEBTS AND DEDUCTIONS DEbUCTIONS ALLOWED IN THE SUM OF .•.........•$t...f.??....~.?.t... DATE APPROVED 2..~./t...(!:. ~~ Register of Wills,Age~t V Vl1H Penna.ESTATE OF Ammon Lee LATE OF Charleroi. DATE OF FILING APPRAISEMENT DATE 0"DEATH January 28,1968 DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"" William J.Rongau:j ,M.D.125.00 Caleffie &:Greenlief Funeral Home 919.00 Richard A.Finegold.M.D..150.00 Charleroi-Monessen Hosoi tal 1,037.96 Tavlor Cern.Assoc.Burial Plot 75.00 n .....::l~TP M::l .....u-pl"2QC).bo Attornev Fees.Herman J.Big;:19 O.00 TT .....-l t-Qn ("!h .....;!'It-.;::lt"l (!hI1l"l"'.h (!::i i f It;)t:;100 ..T ......~1\Il'1"\7 00 ".v.-....~ 8.mhl1'::lt"l~F'Charleroi Fire CD.10.00 I I TOTAL $2933 96 COMMONWEALTH OF PENNSYLVANIA } COUNTY OF ~ashington 80: I.Boyd Wi lson and Bertha Wilson MY kNOWLEDGE AND BELIEF,THE FOREGOING 18 A JUST AND TRUII!:STATEMENT OF ADMINISTRATION SUBMITTED TO THE ESTATE OF oh Amm a FINHERITANCETAX PURP08a1. HEREBY CERTIFY.THAT.TO THE BEaT OF '-'2 J L £.~~~~t....:.~ttU~~~~~(L.6.)J v'"'?.~.fJiPt~ISJ:.D BEFORE ME THI~g DAY Of" C ~,l4.Ie :h?~e~ FRANK R.Mi'.5i.ARA,NOTARY PUBLIC CHARLEROI BGROUGH.WASHINGTON COUNTY MY COMMISSION EXPIRES MAY 19,1m ,'- .....4"() c-?<-...:.v--r>t:;o ~-t:;)c::::_..... (/io>:0 ~'"'l"-1(,/)4 ~n-,h1 f_--..,J.)~',-r--0...".""'"l......._h ~rn"";:0r=:=:iE --[;;0 -CJ-.......- I_-.J Form RCC-4-RI-3-66 No.,_9_24_9_81 COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax RESIDENT DECEDENTS File No. Date__1_,m_r_c_h_l_4....:..t__19 68 Office REGISTER OF WILLS._~t1.:::.:'A.=.:S::..::f=iI=N.:...:~--=T:...:z9.=..:N:.z,-"'Pa. ___----=l'1..:.;:A:..:=S~H~I:.=.N~-G~fT~O~N~County,ss:Received from Bcrthel.H H-f 1 Q:ftn And nn~T.'·H1 ~""...~T .... NY".~·~V,,+~"::V~r,'V ..."'f;'.l""""'.~·ll!"Y ~(mx;e.amar~ni:lToJi.OWl,W"lUi.LaImkfu,.of the estate of .1uUNAmlON LEE who died January 28 19 68 ,the sum of ONE THOUSAND FOlIR gUWBED FOHn-ONE f!52/100 Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: o NOTE:This Triplicate Receipt to be retained by the Register of Wills and filed in numericalsequenceforauditpurposes. Register of Wills $======='=5:=:_8=7="= $======= $_----.,;1=..;•......,44:.....:.·=.1.::....;.S::..:::2~_ $---------- Balance $_ Total Tax $_ $======== Computation of Tax MOORE BUSINESS FORMS,INC.,El.MIRA,N.Y. Total *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1956,P.L.1757,effective June I,1957,as amended by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302. SEA!?~:-:~~~ Add interest at the rate OLf-------'7'0 Less five per centum of tax if paid within 3 months after date of death Less Tax Previously Paid (if any) Amount of Estate Tax Assessedunder the Act of May 7,1927. Tax on $5'7'0 $ Tax on $10'7'0 $ Tax on $On Acct.G$S ~~t $ Tax on $15'7'0 $ Exemptions *$ Total Estate $ from _ to _ Ineomplo~o NOTE:In.accepting the transfer inheritance tax on future estates prior to the death of the liie tenant or tenant for years,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathoftheliletenantortenantforyearswheneveritappearsthatsuchadditionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever. Appraisements Made and Filed Real Estate Date Valuation $ $'" Total $ Personal Property Date Valuation $ $ Total $ Total Gross Assets $ Less Debts and Expenses of Administration $ Clear Value of Estate $ Valuation of Life Estates or Annuities Date 19__$ 19__$ Estate Tax Assessments Date 19__$ 19__$ FOHM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX••' RESIDENT DECEDENTS. RECEIPT DockekJ 7 Page f f Ijne 7 JOHN AttUOf1 I..ImEstateof. OFFICE OF REGISTER OF WILLS K.llSHlt:GTOiI,P----------'-a. ljareh 14,68Date19__ SIGNED AND SEALED AS PROVIDED BY SECTION 1201.ACT APRIL 9.1929.P.L.343 AS AMENDED BY ACT MAY 15.1945.P.L.528 RUSSELt t-t.ARI~ro Register of Wills 1201 (g).Act of April 9.1929.P.L.343.as amended.viz:~"To receive from Registers of Wills all duplicate re- ceipts for taxes paid to them by executors or adminis- trators and to charge the Registers receiving the money with the amount receipted for.The original of each such receipt shall be signed and sealed by the Register of Wills and transmitted to the executor or administrator, whereupon it shall be a proper voucher in the settlement of the estate.In no event shall the executor or adminis- trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills," Fill in below name and address of person to whom tax receipt is delivered: I To ArTY.HERllAN J..BIGI 418 UASHINGTOrJ ~ml'W& CHAtlLBROI,'ENNSYLVANIA L 15022 "I --l ~.1 '\: