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HomeMy WebLinkAboutOC1968-0570 - ESTATE OF SUTHERLAND,.'" .."{j~CC-~9 "(6-6!~) rOMMONWEALTH OF PFNN~YLV;\NI.\ T~\AS~FF.n INHFRITANC~TAX R.~SIDENT DECEDRNT SUTHERLAND,JAMES L. FILE #63-68B'~9 February 27,1968 SUMMARY " I.the undersigned #63 vlashington 02-27-68 04-10-68 FILE #63-68~?fO the real and personal opposite each item in D a ted: rmrOllT OF INHERITAtiCF:TAX APPRAISEH 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". P/&~t2#fINHERITANC~ApPRAISER . 04-10-68Dated: 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,~xcept as to those items where a greater or 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. REGISTeR OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPHAISED $6,000.00.~$6,OOO.OQ.~$_ ?r"r~~~rt ~~~ ___......".~•.,..::.....__•.1.....•:~._~ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLEAIl VALUE OF ESTATE --.---~357..00.__ 6.357.00._ 2;761+.00 :~_ _~3:..z..'£.I.59..'h.Q..Q..__ 357.00._ 6.357.00._ 2,7.6!:J..00 := 3,593.00 ._ ======:- Valuation of life estates or annuities ..•..•.. ESTATE TAX ASSESS~mNTS ~------ COMPUTATION OF TAXFORUSEOFREGISTERONLY 'J:ax on $~•__f5% Tax on $,~10% l'ax on $:3,593.00 ~~~_........:;::21=:..5~':.L5:.::8~ l'ax on $.__H'i%$_ Exemptions :=(,:,) Total Estate __ TOTAL TAX $_ Less tax previously paid *~~====~==\=== BALANCE *__ Less 5%of tax if paid within 3 months after death $=====:= (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE OF INHERITANCE TAX DUE $------~- 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 $_ TOTAL TAX BALANCE $_ PAID $ FOR USE OF REGISTER QNLY 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. Will l N Administration ~o. I~THE Year . .AI. 'lATTER OF THE APPRAISEMENT OF THE EST.-\TE OF JAHFS G.SUTHERLAND Deceased Late of .CHARLEROI '. County of WASHINGTON..... . Commonwealth of Pennsylvania REPORT AND APPRAISAL .""J, .,,-~ Fonn RCC-2· DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 COMMONWEALTH OF PENNSYLVANIA- RESIDENT INHERITANCE TAX' APPRAISEMENT .DAT-E ~P~~~~9..J.~?§.?. COUNTY ~~~.~~..~. 63-6867-6FILENO .. Whereas,~~.~.~~~.~9.~h!?;r.J:e:!!:g.late of Q.~.~~.~.p.<:>.~.. in the County of w.~.~h.mgtQIL Commonwealth of Pennsylvania,having died on the g7.th day of F.e.b.:r:ua.ry ,....................19 68..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore I W,R.C.ba,ney 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 l1fe 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 Purpoles $ REALTY: As oer aonraisemerm filed 6.000 00 .. PERSONALTY: NnNE NONE I ..- TRANSFERS:.. NONE NISINE I,.. I JT.HELD: As ner aonraisement filed 357 00 Total 6.357 00 I I I form~;V~~hb~~::rh~w~~,&~~~~~:~~o~e~~~=~..;~~;~ ~.$~;;;•..~;;;;;...................................~~:~......··fr" "l/~ ................:c.::t....................................,.............................................:.............,,,........,Penna. lPelt Oftlell ·.............WJ\.~.tI:J:.NQ'lPN .................COU1Jty ( ... RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .........J)\J'1.E.:~:r,.!_~JJ.'l'H~NP.___. Deceased. Late of .GI:IAl1:f,.:I~WI Date of Death,Fe.br..uary 27..,l968 . Appraisemel!t Docket Vol.,.3.7 .. Page,JP~.~No.93.'~~:.6.$~.'ir!l.P .. Filed in Register's Office,..April...lO.,J9..6.8 .. Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement, Appeal jt-om Appraisement,.. Entered and charged, \ , t• ," ~. FILE NO _. COUNTY w..~..~..h.!..!!.gt...Q.P.:. Fonn RCC-2 .,DEP,tRTMENT OF REVENUE (-.. BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE January 15,1971 Whereas,~.~.~.~.~~.L §.~.t4.~E.1.~.~~t late of ~.P.~.~E.~,. in the County of Wa.shington Commonwealth of Pennsylvania,having died on the 2.7 .th day of F.e.b.r.ua.ry 19 6..8,seized and possessed of'an estate ubject to I heritance Tax under the laws of the Commonwealth of Pennsylvania's n , Therefore,I,....................w.....R........C.han.ey....................................................................,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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurPOleS $ JT.HELD: Jt.Checiin~Account #817 068 338 held intthh FIRST NATIONAL BANK.CHIRLEROI, OFFICE,CHARLEROI,PENNA.In the names nf'.TAMF.!'T ·H~;IH.AN1)nr MARTON T:"il SUTHERLAND.Onened.5-7-65.Balance as of date of death.$714.78.(One half taxable)357 39 ,, ... :.". I ...~"~... ." '~-~•..J .'"Total 357 39 .. ..I I form~;v:fhb~:::~h~w~~L1~d~/~::~~o~e~~~~r~iSe?~iS~~ c:;t;7······~~············································................................~~er and Stree ) .............................•......;.<......."""..,.......................................................................,Penna. (Poat Oftlee) ....WASHINGTON.....County ., RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JA~mS L.SUTHERLAND.............................................................................................................. Deceased. Late of SPEERS Date of Death,.F..~.b.r.:Y.~.ry 47.,.l..9.6.8 . Appraisemcilt Docket Vol.,. Page,No . Filed in Register's Office,J..~P...L ..1..s...,..J9 7.1 Amount of tax due,$. DEPARTMENT OF REVENUE Re-ceived, Examined and Approved,. Wrote abo.ut Appraisement,. Appeal f,.om Appraisement,. Entered and ch{Jrged,. ;. , ~, Form No,RCC·62 (2-641 THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 18,1981,V' EFFECTIVE JANUARY 1,1962.'(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) OFFICE OF THE REGISTER OF WtLLS " County of ..,Washingt•........... ,James',Ad'SUtherland,.,,'..,.,, , "of 922 ·Anne,,St~·,.f<:ftaaN,Hilt-,,Charleroiv..(Name)"-I:darisS)-t t being duly .awo.m..according to law,deposes and says that he is the ---LeaatAl.!!:--ftr--••U--------------------lEXec,,"'A'1I'm.,Ye"tatee,Etc,) of the estate of--JameS---L-.---.the~lat!Kb whose last residence was-------9tt------------------Atme---Str'-eet---(No.)'rS"ireetl- ~.a--'Rl11.tr--t!hArlemieceased,and that the whole of the estate of said decedent,who died ----~-ltt-"'I:J.£.(!J.,.-----------r--TCity,~roug~or T;;~S!tiPT ",.'"4U/alj1Q consisted of:~.,?"""'.":'''''''1':~iK ··,W'\;' REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN<i:ES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HEl.D AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value ~"'1~'~··l~>~~' ... .-- Personal Property 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. Jointly Held Property ..Estimated "Value...~..-'.II~. -'*......"-"'"...........,,..-..-..1:,-,....,,_....4-......._.--_...._-------'...--'ffJJ1 •VV --- -.1:--,,,-""_...s.__.......~.......J...•-ill.....L Aft--...-..t VI .........,..,. - , " Transfers within TWO YEARS Prior to Death Hone ,. 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 an~ther 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 nuue - BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT ."'~ Mar(:ton L.Sutherlartd dat1~hter .Yes ~1 Juris One-half 1- S09 Charlea Street Speers Hill , Charleroi.Pennsylvania - James SUtherland son Yes sut Juris One-half 922 Anne Street Speer.a Hill Charleroi,Pennsylvania . ; ~ESlIiENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED NOTE'List first five items in the spaces so provided,observe notations thereon,and instructions.' DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN .>be1b,Bo."ea::-rtmerel iKEGISTER ONLY Home ..e tery Funeral expenses paid l.604 OC $ Marton L",SUtherland Familyexemption (will not be allowed unless 1.000 OC decedent died residing with a spouse or children.) Administration Expenses *10 00 Woodward ifnd Bassi 150 OCJ ,. "Counsel fees * i .Fiduciary commission *i ,., f OTHER DEBTS AND CLAIMS (*)See Note below iIIIIJ II I i'.-i0,I ;I I ;I .""', ;" - , Total ~2.764 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. I Subscribed and sworn to before me this . ........!.--?~..day of ..~~~,19~~~1 g;>f '_J.~Oi~"'~?\ly>\.IC'\"Yt-:,./7/7 J#l..,J r~"''''II'\GiQI'\"'I~\(J,()[\tQ\lI'\'~..._~.v..~/.~~~\')MIJ~~~;~~J:U~\l)i \q,\qb~ l/I~CC\-\MI')')\C\,\I> ...~~..:. ·9.22.Anne·St~t:,. (Street Number) .~,~~..~~~~.t..~.J;'~~~~.,;.~~~.~. (City or Town and State) Having been duly sworn according to law,I do ~by ce:ti!1 that the above appraisement is made in conformity with law on this ......................./.~dayOf····L'~~··~....·..·VL ..~16ft.//~.~..'....6 ~~~...~'"7 ••~••••,••••••••• ~Appraiser In the event that any future interest in this estate is transferred in possession or enj01 meflt to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves tIght to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. . '.~E~ORT OF T~ISTEJYOF"WI~LS . I,the underSIgned duly elected RegIster of WIlls In and r/~~.~-:<~.~.-:.....County,Pennsylvama,do respectfully report that I have allowed debts and deductions in the a~nts claimed by depone except as to those items where a greater or lesser amount is set forth in t'7st column to the right in said schedule above,which greater l'esser a ount represents the sum allowed as a deduction. Dated:...?4-:tt:;//q../~c:;~..........~~ '"'//'Register of Wills ·---------- , ,~ ? Form No.RCC-62 (2-64) WillAdministration INo Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF .James·L Sutherland .Deceased Late of .BorOUSA .of..Speers . County of .WasbiagtOl\. Commonwealth of Pennsylvania REPORT AND APPRAISAL J \. Slllr,\jJ H31sm3~mmJv~~l13SSntl 9 S :t (,ld :?·3 H1~'~egG! ~ ("}~l .oMIIi ~".,.~"• . I1.1 ,ho!J"~JJ /' Pa. RESIDENT DECEDENTS File No.63-68...soro COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax ~9FormRCC-4-RI-3-66 No.948726 Dme April 22,19 66 WASHINGTON Office REGISTER OF WILLS.IVASHINOTOHJames(L SU~herland,INFORf.!ANT---------·---'County,5S:Received from----------'-·------------_ J(Ue&K~t}.A.dmiiYst~at~~17~~of the estme of JANES 'L.SUTtmm:..MlD who died February 21'19_6_8_.,the sum of TtfO HUNDRED FIFTEEN and 58/100 ........-Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of TaX Real Estme Date 4-10....68 Valuation $G.OOO~OO· $------ Total $ .6,000.00 Tax on $5%$_ Tax on $....10%$_ Tax on $3.593.00 G~UU$.215~58 Tax on $,_ Personal Property Exemptions *$_._ NOTE:This Triplicate Receipt to be retained by the Register of Wills cmd filed in numericalsequenceforauditpurposes. NOTE:In accepting the transfer inheritance tax on future estates piior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathoftheliIetenantortenantforyearswheneveritappearsthatsuchadditionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever. Estme Tax Assessments Dme 19__$,_ __--.,..-19__~$============= lfOOD [P[LD ©£lfeE Register of Wills MOORE BUSINESS FORMS,INC.,ELMIRA,N.Y. $======== $213 ..50 $-------- Total Estate - , , 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 Tuly 11,1957,and Act No.207,1961,Section 302. S E,.A".L . (.)/J(?"'~~/"-"'- /'!.t<,,,")~..../,,-~/,..,....~,,(.._.;,,,',.~/)l"'~/.",:>:,",,,.,,-.,.i;::..~-''''::-.".•.-._.....""•.-r.--'f?"":~.~!{,,/ to _ Add interest at the rate of %' from _ 31...106...8. Leslfftfe per centum of tax if paid $~ithin 3 months after date of death $Amount of Estate Tax Assessed under the Act of May 7,1927. , $ .3;;;I)Less Tax Previousl $.6,351•.I) $------ $. Valuation $351~OO $/----- Total Jt.-HCItl Date 4-10....68 . Total Gross Assets Less Debts and Expenses of Administration Clear Value·of Estme Valumion of Life Estmes or Annuities Dme 19__ _________19__ FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 37 106 6 Docket Page I.;ne'___ Estate oLf _ OffiCE OF REGISTER OF WILLS 1'1SnINGTON, April 22, SIGNED AND SEALED AS PROVIDED BY... SECTION 1201.ACT APRIL 9.1929.P.L.G43 _- AS AMENDED BY ACT MAY 15.1945.P.L.-S28 Register of Wills 1201 (g).Act of April 9.1929.P.L.343.as amended,viz:-"To receive from Registers of Wills aU duplicate reo ceipts for taxes paid to them by executors or adminis-trators and to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each suchreceiptshallbesignedandsealedbytheRegisterof Wills and transmitted to the executor or administrator,whereupon it shall be a proper voucher in the settlementoftheestate.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: ) 15922 I ATTYS $tiOOWAUD &BASSI To "';?l!},OA-::~i..--'!N+'~:c"":':'::';::;~~A""'N':-·-;\Ac'tiTh'£"·~Fll1~E~.--,.------- Cft"JU.:!'{OI J l1a:~Y!:J!L~ L --' / Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA 948740 OFFICIAL RECEIPT Bt~5.~~:"CSi"iVs No"Transfer Inheritance and Estate Tax F"l N UXUXQI1eo. Date A,ril 22 19 68 WASRXNCTONOfficeREGISTEROFWILLS.Pa. WASiUNCTON County,ss:Received from Jamos C.Su'therland,Informant ~~l~a~Uamu)of the estate of JAMES t~StlTHERU.ND who died FBbr'lJary 27 19-.68.,.the sum of 1WO HU~llRED FOUR ADd so/]no ...- - ...Dollars,,I being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Real Estate Tax on $5%$Date $Valuation«),000.004....10...68 Tax on $10%$ $Tax on $'3,593 ..00 6"~$215.58 Total $6.000.00 Tax on $15%$ Personal PI:operty Exemptions *$ Date Valuation Jt.Held 357.00 Total Estate $$215.58 $Total Tax $ Total $357.00 Less Tax Previously Paid (if any)$ Total Gross Assets $6,351..00 Balance $ Less Debts and Expenses of 2,764.,00 Less five per centum of taxifpaid 10.18Administration$within 3 months after date of death $ Clear Value·of Estate $3.5931000 Amount of Estate Tax Assessedunder Valuation of Life Estates or Annuities the Act of May 7,1927.$ Date 19__$Add interest at the rate of %'19__$fromEstateTaxAssessments $to Date 19__$204.80Total$19__$*As evidenced by Charitable.Exemption Certificates issued by the Secretary of ,NOTE:In accepting the transfer inheritance tax on future estates prior to the death of Revenue under Act of May 28,1956,P.L.1757,effective Tune I,1957,as amendedthehfetenantortendntforyears,as evidenced by this receipt,it is understood that the Com-by Act No.381,approved Tuly 11,1957,and Act No.207,1961,Section 302.monwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the hfe tenant or tenant for years whenever it appears that such additional SEA r-~tax may be legally due and collectible for any reason whatsoever.'1;/';,',1-.•TIlR1D~[LD©£1J~<t..- 31.106...8 1/,'"e:Pr::;"';,;1'4!->";;""I",.-<---1)(Il-·~.~,,~:,.e ...tf~....,......'.. NOTE:This Triplicate Receipt to be retained by the Register of Wills and filed in numerical Register of Wills sequence for audit purposes. MOORE BUSINESS FORMS,INC••ELMIRA.H.Y. FORM RCC-4-RI TBANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 37 106 aDocketL-__~Page_,--_--,I.....jn~e _ Estate ofl.._~_ omCE OF REGISTER OF WILLS WASHINGTON__..,.--rPa. Date,APe.-·r_1_1_22_·•.__19~ 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 lfARING 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 lor 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 suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator.whereupon it shall be a proper voucher in the settlement01theestate.In no event shall the executor or adminis-trator be entitled to a credit in his account by the Register unless the receipt is so signed and sealed bytheRegisterofWills." Fill in below name and address of person to whom tax receipt is delivered: ATttS..WOODWARD &BASSI 101 ){c:KEAN AVENUE r- To--------------------- L CHARLEROI,PENNSYLVANIA 15022