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HomeMy WebLinkAboutOC1968-0596 - ESTATE OF HERRON~cc-~q (6~.64) l'OWONWEALTH tW l"~NN~Y.rjV,\NI,\ TH:\N ~li'P.\l I Nm~IU T,iNCF,TA~ R.;~SIDENT ImCEDF.NT HERRON,FRANCIS FILE #63-68-596 '-' February 10,1968 SUMMARY "........... I.the unrlersigned #63 Washington FILE #63-68-596 the real and personal opposite each item in .~~,.~~~'~aPAPPRAIS~ rmpOHT OF INHEH.I1'A~CF.'fAX APPRAISER duly appointed Inheritance Tax Appraiser in and for the County of ,Pennsylvania,do respectfully report that I have appraised property as reported inthe-fcfregoing return at the values set.·forth the last column to the right in Schedules "A","B", 05-JA-68 02-10-68 Dated: 5~B55·4k .-'- 5,855'4~._'_ 2,,3S5.o9 :_ 3,473·4~.- REGISTtR OF WILLS ---.5.,855.44- _-5...-855.44 2"Jeg420 =:~_ 3,47.J..,J,..4.._.__ VALUE AS REPORTED VALUE AS APPRAISED VALUE AS $~$---~---- 05-14-68 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 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washi~ton 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. Dated: Valuation of life estates or annuities . ESTATE TAX ASSESS~mNTS $------ (:::)As evidenced by Chari table Exemption Certificates issued by the Secretary of Revenue. $~------ $~-----­ $-------$ $------- $----~--~ COMPUTATION OF TAX TOTAL TAX BALANCE PAID d>~:)------ ONLYFORUSEOFREGISTER Tax on $•__f5% ~~~~~;3,473.44 ~~--2-0-8-.g-'-- Tax on $.__1!"i%$_ Exemptions::;=======:=(:::) Total Estate _ 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 6%from to AMOUNT OF ESTATE TAX ASSESSED Estate tax paid BALANCE DUE Add interest at rate of 6%from to 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. .. -:;" .,"ft'::""-.- Will Administration !No. IS THE Year .. •~IATTER OF THE APPRAISEMENT OF THE EST.\TE OF FRANCIS HERRON ..... Deceased Late of ...l:.Q:NQl3MNC:H.. i County of ........WASHINGTON • ( Commonwealth of Pennsylvania REPORT AND APPRAISAL .~-..,..-.... --.M:.~..'~~~...i" " •'..' .' Fonn RCC-2·..• ,DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 '..COMMONWEALTH OF PENNSYLVAf\JIA' RESIDENT INHERITANCE TAX. APPRAISEMENT o DATE uuu."u.u ~l."u.~~~.?~?..... COUNTY u w.~.~.~.~.g~?.l.!u u .. FILE No.-:.~.:u :..63::.68.~5..9.6...~uu . Whereas,u u E!:~9..~.~.:..H.~r.r..9.~u late of ,~<:)?&~:~.c::~. in the County of w.a.~h.;i.ngt..Q;Q :.:"Commonwealth of Pennsylvania,having died on the +Q t.h day of , ,f..~.'!?:u.~y.19 t>.?.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.w:~.R~Qp..~~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 IDe 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. Description of Allet REALTY: NONE PERSONALTY: NONE TRANSFERS: NONE JT.HELD: A~\per appraisement filed Total Unit Values $ Appraisement Made for InheritanceTaxPurposes NONE NONE NONE 5,855 44 .~J WASHINGTON......................County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANCIS HERRON Deceased. Late of .......LQWG a.RANCH................................ Date of Death,f.~.t>.;r..l,l~y l.Q~J.,9.9.~.. Appraisemel!t Docket Vol.,.3.7... Page,:l:9.f3.::?No §?:-.~.~.~.9..{>. Filed in Register's 0 !fice,l.1:~y..:l,4..'-19(>.$... Amount of tax due,$__- DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abaut Appra.isement, Appeal f1'Om Appraisement,.. Entered and charged,.. .. l' f • IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE:ESTATE OF FRANCIS HERRON PETITION FOR HEARING TO THE HONORABLE A.VINCENT MARINO,President Judge of the Orphan'sCourt The Petition of Roy J.Herron respectfully represents: 1.The said Francis Herron,whose last residence was Long Brach,Washington County,Pennsylvania,and who died on February 10,1968. 2.There was a joint checking account in Western Pennsylvania National Bank,No.062-472-845,in the name of Francis Herron or Roy J.Herron which was appraised at no value and the reason being that the money belonged entirely to Roy J.Herron and that the name of Francis Herron had'been attached for convenience.- 3.No assets or funds of Francis Herron comprise the account,that the Commonwealth of Pennsylvania is still billing the Estate of Francis Herron for $208.41 which is apparently based on its inclusion 'of the joint account value in the Western Pennsy1- vania National Bank,although,affidavits have been submitted by the manager and /,ror cashier of the Western Pennsylvania National Bank that he had persona1~know1edge that this was the sole property of Roy J.Herron. 4.It had bornethe Social Security Number of Roy J. Herron and all income had been charged to the account of Roy J. ,> Herron. 5.There is attached hereto and made a part hereof a copy of a letter to the Commonwealth of Pennsylvania requesting an Appeal;and a copy of the letter of the Commonwealth of Pennsyl- vania,File No.63-68-596;and a copy of RCC-62. Respectfully submitted, WOODWARD AND BASSI j i.,, i I tIIII1I I I, .j .' "'.:' .....I".-._--_~.-.__..~..~ :)[~-~'t 1~r;,~.1\(j t~.y· ~1J ..~~(iur." ..... !?o 11owir~g 'th~1if i 1:t;:~~~~l/l~D~:O(/.U::'~>:?':';'O:;:'~:;;f~~'\X!f.~h£:w~~h,,;\;\:,r1 in :f:i8(::r~:r~lt:~~'h~,],,~~,i'1~~I1~Q.'lt0 ~:.hc G0~;jf?i{}r:Fjl;;~i'llth . .';"J •-"",f';~Co',.al'..-:.:~..''2.\:1 -,,),,:,:,'.'",,'.'". . " ..'"Q~~:·~v~;..."'i',~\~1.~1'~'l11il~n ~~\~~jJ~j§l~~~r~~:.&.,~~(f:~~.tv~'S\~~~'t~'r~~\",~\90~jl~'inclu\ir~i'~t~(~i~'t:;{]' .\\1 .1\,';'",. ,,'...,,Jto.t,;.,tl v{,;;,l\\H~.oftht!:~jo7LcHt:·f~~~:::Ctt~~'i.\t:11{\t·t.h~;;;W~;£it~!'1i';%X?\t,~~\~r;\):qlv0';'i-i.f,l N,@,t ~J\)~'.",~.l r'i£i.rtik i.1:~.tb.\~t"i,£i~f.~)lH:~,«):~lt();)\I'\ij\',1a,~'t"2~~j'n IV:t~':r;;,\~t«;i ~Ei~~:"t"0t~i>"'~~t.yu ,;;'';;YOI;;:,:;.~~f~t,151 hi~v~jL2:,,1,~jlr{~:d ~:::.h~~·;i~~\:f:],{;ihl.(1,V~Jtkt\i~!hic:h h~~<ltJ'be}.if~'L~:fi1.f.;'<1~.,:.~.~,."'>."~'~~~\'i~.~\\;~';\~"'.~.r,~."r,··r~-'r;;.','...~.:_..._,<""'"~,..,\'.",I>.~••_,,;j '-JV-~. ."(;·~~.~r~··~~~~;:;~~\:~?~~~1.t:h" 2~:~k~(~r1'"t;[:&i1i~t~ .t-lfl~"fJ §:f.:;);£~;t Cfl~'.~~rrlJ~:C. l~J·~.ttl~~-e~gt©ft ~ (,. io.l---l H ."'. rear Mr.Chancy: ~:lc o.re in receipt of _:rom"lcttiC:l'of Hay 21,19S8,r(.~qucsti:>1g a dccisicm by this Dopartmcntj:ls to the trlJV.10ility of 't'i;l"O bank accounts'in the Festerl1 1"eunsylvani;).rk~-,tionu..l Dmlk,Rosc:oc,PelUlsylvanio.,lll'the nNllCS of tll0 dbceulmt or no)'J.He;.;"ron,11188011. ~ It \'Jould app(:.;:.r from i"cYiov,drig the information prescn:ted with your letter that vcuhayc <.Llrcady f:Lled :reur anpr.aiscmcnt of the assetstilfIi1.....,( •j If'·i 1 ~."i -,.,:1n qrtcst .on.t_,ns 1:1 S~))t.le C(;t;:;\:ml1.nr.ct1.0a S no .Lcn.:;cr one to ce nt,'\.d.c by this office.r.he:apy,ra.isa;:;lt.:mt r.mdo bJr :rc~l.l"office is the J;.'Osition of the D!ZpartltlC:tlt t-l.ld can tl('!Chill"3.ged only if the esttl,te ortbc DG!i{ll"Wznt of Revenue veI'C to fIle a f':l"otcst NCttic~or AppcoT under Soction 1001 of th~Ir'l.hcritance and JJ:state 'fax Act of 1951. If 'lie arc cor7t."cct inllssurdng that you have already fl1ilde your appraisement,ondyou havol ill fact,appraised the accottuts at their full ~mlues,th{~estate r;:ast:nm'1 see:,illl ,tdjustmont by folloH'ing the provisiol1s of Section 1001 of the tv:f.On th..~other hand,if the official appx-aiserr..cnt has not 'bC~';11 fil,ed.ll \'10 'l'lould H:pprc.ciatc he;:.:ring from you C011- firminf\;t.'1is fact at l~hich tiiUe \lff:;cculdgivc yoar request mH."fUl"the1" consideratiou. ~I .'1 RLS/llc For: )Robert L.Schrift Inheritance Tax Division Richard 1.t~itmer,Director Bureau of County Collections Form ~:0.lj.CC.62 (2·641 THIS FORM REQUIRED IN ALL ESTATES WITH GROOS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961, EH'ECTIVE JANUARY 1,1962,(FILE IN DUPLICATE WITH COPY OF'WILL ATTACljED)'• OFFfcE OF THE REGiSTER OF WILLS County of . , . , , ,.',.,W:9;~I;1,i,fl.gt,qt:l,,," ,~~y.,:J....J:I~~~~,J:}.,,,,.,,,,,,',.,,'",,,,,. " ,,..of ,,~9:X:.~f.~),.~~.p~,11:)),,<;:~~~,,G~~,t,~;')..J(~.• (Name)(Addresa) 1968 T, n, e al s Informantswornb'd 1elngUy•.••.•••..•......•...••••••••.•••••••..according to law,deposes and sa}'s that he is the ................._._._...__~___.__.__.__.............__....,. ."(Exec.,Adm.,Legatee,Etc.) of the estate oL....._..._.._._.F_rg.nc.is_..H~x~.Q.n....__.whose last residence was._._..._.__..___LQnKJ~];.~lJ.5;_h.)____._....~.....:._ (No.)(Street) P.en.u~llY..9J}..t..9--..._......._..._._.___..deceased,and that the whole of the estate of said decedent,who died._.r.?:.QF._~1-..1Q.)_. (ICY,Borough or Township).(Date cons~sted of: ,, REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ,ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDEN WHERE PROPERTY HELD AS JOINT TENANT.OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS Real Estate Estimated.Value None I- Personal Property None . I I I .J NOTE:You may expedite the processing of this return by filing with it,and as a part of the retur letters from,financial institutions or mortgage holders,certifying to amounts on deposit or owed by th decedent as of the date of death,Such letters must be signed by a responsible officer of the financi institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent' account at the date of death and the type of account,account number and the exact name or y;:;.mes : _-:.,,-:.-.-.1..,11--.n ........."r,n1")i".i~,rpr:"is:-ei~pcl.~..,;: #~\: Jointly Held ?l'opel'ty 1 Growth bond Western Pennsylvania National Bank #89619 in name of Francis Herron or Roy J.Herron -$1,000.00 2.Growth bond,Western Pennsylvania National Bank #89620 in name of Francis Herron or Roy J.Herron -$1,000.00 3.Joint checkina account #062-472-845,Western Pennsylvania National Bank,Roscoe office,in the names of Francis Herron or Roy J.Herron -$3,855.44 Value $1,000.00 1,000.00 No value *The no.con- is TOTAL $2,000.00 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 an9ther 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 RENTED IN NAME OR NAMES OF BENEFICIARIES RELATIONSHIP OF JOINT HOLDERS TO DECEDENT 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 I Rov J.Herron ~on Yp.~~ll;i"r;~'RP<::;r'!11t:> R.D.1/:1,Box 325 Coal Center,Pa. - --l I-I '\ RESIlJENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED ,NOTE'List first five items in the spaces so provided,observe notat;ons thereon,and instructions Funeral expenses paidFergusonFuneralHorne r D_E_B_T......:..O.:;,;R_C-"-L=-A=IM~,.___--.--;--~N::.TA;.;T~U:::.;R=E~O~F~S~A~M~l==E:.....---:.--r_~A~M~O~U::.:N~T-=,Tr----fuTHIS COLUMN rEGISTER ONLY $1,220 00 $I Notary Public Woodward and Bassi Family exemption (will not be allowed unless decedent died residing with a spouse orchildren.) Administration Expenses * Counsel fees * ! 1,000 001 2 00 I 50 00 Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below I Victor W.Bair,M.D. Monongahela Memorial Cemetery Medical expenses Inscription on marker 85 00 25 100 Total $2,382 00 I 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. Subscribed and swol'n to before me this ...•.•..........,..... .......Bt.h.day.of M~y ,196.8. ..t.'0'••••••••••0 •••••t •••••0 ••••••0 ••••0 •••••••• ,~~{MX'/i{Q';Li'A! .R D•..1f.l,..Box.32.5...,. (Street Number) ••••••••••'0'••••,,•••t ••10 ••••••••••••'"•••0".C~<?J..~~J;1.1;:~.~.).,,~~t:lP~y.~Y:3:J;1.~?:. .(City 01'Town and State) Having been duly sworn according to law,I do hel'eby certify that the above appraisement is made in conformity with law on this ...............•..........•.......day of ....'~..................................•..•...,19..... t •••••,•••'011 II .0.1.11 •••"'.t.1.1 •••••••I.··•••••"'••,11 •••'.1 Appraiser In the event that any future interest in this estate is transferred in possession 01'enjoyment to collateral 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 I'ate on any such future interest. REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for ,,.County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater or lesser amount represents the sum allowed as a deduction. Dated:...•................•.•.......•..•..•.•....•• ! •••••••••••••••••••.•••••0.0 •••O'•••••0 ••••••••0.o.0" Register of Wills IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE:ESTATE OF FRANCIS HERRON PRELIMINARY ORDER ,~r AND NOW,this ~day of February,1970,the within Petition having been presented to the cour~ame is hereby directed to be filed and the Uday of ~.e.1970 is set for a hearing in said matter.Notice is to be given to the Commonwealth of Pennsylvania,at least ~days before said hearing./l~.>t-/<f,.~~&1'1..~~~.et~. BY THEl'ITR'I' .(\}~/~~--0 L 7J Estate of Francis Herron -!; .' 'j !:' >:i ,. IN RE: If~~;;"+'­ PETITION FOR HEARING ... -.,.Je:::..,.., rt"10: ""r: ---""'~ ~....,.. i _~~,1' "i'i~~~c;,j t1~~'~f: ..:.(" ~t:. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF FRANCIS HERRON NO.63-68-596 AFFIDAVIT OF SERVICE OF PETITION FOR HEARING COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF WASHINGTON: BEFORE ME,a Notary Public,personally appeared Lmoyd W.Woodward,who,being duly sworn according to law,deposes and says that he caused service of the Petition for Hearing in the above-entitled matter to be made upon the Commonwealth of Pennsylvania by mailing the same to the Director of the Bureau of County Collections,Department of Revenue,26 South 4th Street, Harrisburg,Pennsylvania;said service was made on the 17th day of February,1970,as evidenced by copy of letter attached hereto and made a part hereof. ~~~/.'T2royd.oodward Sworn to and subscribed before me this 18th day of February,1970. J2!~s-0D -'.~< .:.--:...:=Notary Pub~ My Commission Expires: N.p.SEAL: f ,-- Fehru~:ry 17,1970 I;nreru of County Col1eetions n~ryttTt'fh~;r~t o~:P.':~\J~.tl't~8 :5 South 4th 5tr~et 1712;) ~ttentiGn:Director :n Rt1:Est:[\t~~~):f 17 r-nr:.c·in }l~1.~:C(~i.l \?~5 hir(:~-;;~=;;l r-~ou::..,,·t)7 1·!()6 6:3-68~5~~6 Gentlemen: lU the above matter. 'PCO'DUAFJJ Arm BASS I 'si Lloyd W.Woodward 'Snclo5uren .:r.,,...,..•. ~. ~j':-;o'~,;~.,","'''-'I'!_i~~~, .. ~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA ORPHANS'COURT DIVISION NO.63-68-596 IN RE:ESTATE OF FRANCIS HERRON AFFIDAVIT OF SERVICE OF PETITION FOR HEARING ,...~~ :i'"'::"::-..-~:.t:~:a --J ."~>n,:::O ~ (r)GJ C '·""1 ...-1-:r.:-C,rtI :;::(/J UJ ,;;0 • ---l ,J:"•••.,~.-"-c.--;;ili ;.~~.~;">"-4 ~.f"1 -'~i ::D ~'-1'•1 ,~r r, <~7?""" "'-.. OJ ...,"'_':c:~....o ~;r:,.-"""...... ....:::J :~:7,J ~;r:::;co-u r-~-;>c.n<->--.J :;I WOODWARD AND BASSI ATTORNEYS AT LAW 701 McKEAN AVENUE CHARLEROI,PENNSYLVANIA 15022 1 .. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DNISION In Re: Estate of FRANCIS ROY HERRON, Deceased. { ) ( ) ( ) ( No.596 of 1968 A D J U D IC A T ION Marino,J.,May 12,1970. Francis Roy Herron died February 10,1968.His son,Roy J. Herron,as informant,returned a bank account in Western Pa.National Bank in the names of Francis Herron or Roy J.Herron,as of no value.The account was a checking account in the Roscoe Office of the bank;the balance was $3,855.44. .r;r'he Commonwealth (Department of Revenue)appraised this l ,•~-"""I '.•' • "j ',_• •I. account af fuUvalue on May 14,1968. On May 17,1~?8,counsel for decedent's estate sent a letter to. the Bureau of County C.ollections,Inheritance Tax Division,Washington Trust Bldg.,Washington,Pa.,protesting ',this appraisement and requesting 1I a hearing or determination by your department.1I Obviously,the letter was not forwarded to the'Department of Revenue by the Bureau of County Collections,as nothing further was done in the matter until the representative of the estate filed his rrpetition for Hearit)I' with this court almost two years later. ....... ,I The protest was timely filed;it should have been filed with the epartment of Revenue,instead of some bureau or collection agent of the department.In spite of the irregularity of filing,we feel that the pertinent question should be decided on its merits. The facts of this case almost parallel those of Nolan's Estate, 345 Pa.98 (1942).In that case a second name was added to the account because of the physical condition of the original depositor,for convenience in drawing checks for the use of the physically handicapped person.The joint tenancy agreement was explained to them at the bank,and a new signature card executed.The paralytic sister survived the other.It was argued that there was no intention of creating a joint bank account with right of survivorshiW. The Supreme Court rejected this argument and held that the account was taxabll. In the instant case,It is 'not definitely stated that the name of decedent was added to the new account "only for purposes of convenience". Decedent drew a few checks on the account but it was not shown for what purpose.It must definitely be ruled that this account was a joint account with right of survivorship and therefore taxable as such.However,the departmen appraised this account at full value,whereas the Act would require the appraisement at one-half. The only method of bringing it within the "full valuer!purview would be to determine that there was a transfer in contemplation of death. Since this account was initiated within the two year period prior to death, the Commonwealth claims that it is fully taxable. The Act,section 222,72 P.S.2485-222 reads,in pertinent part:"A transfer conforming to section 221 (a)Gvithout adequate considerati.Ill, and made in contemplation of death of the transferor,is subject to tax under -2- ..- .. •I' this act.A transfer shall not be deemed or held to have been made in contemplation of death if made more than two (2)years prior to the death of the transferor...If (emphasis added). We interpret this language to mean that the fund is taxable if the transfer is made within two years of the death of the transferor,and in that circumstance only.It does not contemplate the death of the transferee,®r donee.He is not an actor in the event.He is but the recipient of oners bounty. In the circumstances of this case,there can be no transfer in contemplation of death for the simple reason that transferor has not died. The account is taxable as to one-half of its value,and the liability is that of the survivor,Roy J.Herron. " ..'f "...t·" ., ,- " 'j, -3- "- Form No.RCC·62 (2·64)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10.000.UNDER SECTION 701 OF ACT OF JUNE 16.1961. EFFEC:rIVEJ~NUARY 1.1962.(FIL~.IN DUP,U,CATE WITH COPY OF WILL ATTACHED), ,-... OFFICE OF THE REGISTER OF WILLS I County of W~~I;1.~Q.g~.qlJ.. .~~y..-l.•..~~~~9.~'of ..~~~)f.~,..~L ~~.f~~)..G~:9:~.~t::~:t.t:::F)..~?. (Name)(Address) b~ing duly •$,W9_+:tL :according to law,depo'ses and's~ys that he is the In.fg_~~nt _ ._.(Exec.,Adm.,Legatee,Etc.) f f 'F . H " .I ...Long Branch "o the estate 0 .______ranC1..S__e.r.rQ-tL whose ast resIdence was _..).._ (No.)(Streer) p_Em.n~tv..ly.g,nl~..deceased,and that the whole of the estate of said decedent,who died f-_~R_~~v:__lQ_,--1968(-r;;ry,Borough or Township)(Dater- consisted of:.... REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN(i;ES UPON EACH PARCEL AT DEATH OF DECEDENT. WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate None Personal Property e Estimated Value 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 Vahle --""..1 Growth bond.Wes~ern Pennsylvania National Bank #896l~in--""-'~-"<..=":":"":::==--=';=~---:":'-=...::~'---....------"'-----------:---------------l------- name of Francis Herron or Roy J.Herron -$1,000.00~/0_/~2 Growth bond,Western Pennsylvania National Bank #89620 in2. name of Francis Herron or Roy J.Herron -$1,000.00 ~~LJ,b1 $1,000·~9 .~4.. 1,000.00 -v I'f'. National Bank,Roscoe office,in the names of Francis //J /f!.J '92'1 7~ 3.Joint checking account I #062-472-845,Western Pennsylvania *The reason for attaching no value to checking account ~~ no.062-472-845 is that the decedent:s name was vo.i.~J ..,lJltnlaC!~d on the account of Rov J.Herron as a matter of co~~I ~,f(.Y'rrW 7 t5Z v -r -~-.-'/ '~' Herron or Roy J.Herron -$3,855.44 r-~/-totn T\T_......,. venience No assets or funds ot FrancJ.s H.erron compr~seu Transfers within TWO YEA~S Prior to Death the account.Affidavit of banker is attached. s:yr:{yr/ f TOTAL .$2yeOO.OO 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Nnnp -----------------------+---------------1-------- BENEFICIARIES INTEREST OF BENEFICIARY IN ESTATE AGE OF LIFE TENANTS OR ANNUITANTS AT DEATH OF DECEDENT SURVIVED DECEDENT STATE YES OR NO RELATIONSHIP (If step-children or illegitimate children are involved,set forth this fact.) BENEFICIARIES AND ADDRESSES (State full names of all and their addresses who have an interest,vested,contingent or otherwise,in estate.) ==============================~~~~;:=;::======::::::::;::~~~::;::::================= ------------------1-------+-----+-----+---------- Rov J.Herron ~on ~,,;;",..;~ R.D.#1,Box 325 Coal Center,Pa. ---- ------------------+---------jf------+------+----------- ------------------j-------+-----+-----+---------- ------------------1-------+-----+-----+---------- -----------------j-------+-----+-----+---------- --------------------1-------+-----+-----+---------- -----------------j-------+-----+-----+---------- ------------------1-------+-----+-----+---------- ----,----------------+--------f--_---+------+---------- -----------------j-------+-----+-----+------,------ ----------------f--------+-----+------f---------- RESIDENT'DECEDENT DEBTS AND DEDUCTIONS CLAIMED .'•.NOTE'List first five itellls in the spaces so provided,observe notations thereon,and instrllctions.• Funeral expenses paidFergusonFuneralHome ,DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN;------=-=-=---.::..=--.::....--'-'--------,--------'----'::....::..c'"'----'--'----'--------,----"--=-..::...:..=,---to,KEGISTER ONLY $1.220 00 $ Rov.T n Notary Public Woodward and Bassi Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * 1,000 00 2 00 50 00 Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below Victor W.Bair,M.D.Medical expenses 85 00 Monongahela Memorial Cemetery Inscription on marker 25 00 Total $2,382 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. Subscribed and sworn to before me this ...'1f~~~. ........8tho day of M~y . .~...~R D•..41:1,..BQ:K.325 . (Street Number) .Gp~.t .C~~.~~J;.,~~~~~Y~Y~J;l.~~. (City or Town and State) Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this '/~<day of ~~;;:::;:.z,19.~Q.'y< J /'t::J.ft?.4~4-?::Z~"'-',-.-(.~..',. ,/Appraiser In the event that any future interest in this estate is transferred in possession or enjoymen 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'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF T EGISTE.fr OF_W LLS I,the undersigned duly elected Register of Wills in and fo ..4/c.i.4,~,d.-.~..)County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amo nts claimed by depo ,except as to those items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greate lesser ~nt represents the sum allowed as a deduction. Dated:..~4Aj./?}f./>?c(/?.............I.~~-?.....</Register of Wjlls ~. (;" >.. " Form No.RCC-62 (2-64) WillAdministration INo",Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF FRANCIS HERRON Deceased Late of .,~?,~g Branch......................... County of ....'.'J~~t:~.~~~on................ Commonwealth of Pennsylvania REPORT AND APPRAISAL -'.', .~. •..'0••••~ .. r.,Of,. -/"olfIJ,S ...,\ " .,J ~ ~;o CiC::'-o:fJ(.j)(fJ -1;'"71rn-:::;i- C"--;;""~_... ~t}> ~;o r---~.resen LC) C ";,,"."jo~ ~ l..:J 2-:: t_~..... t..Jl Vl --t-i r-r-(1 CJ / Pa. RESIDENT DECEDENTS File N'63...68-596 COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax 19 6S ~9FormRCC-4-RI-3-66 Office REGISTER OF WILLS.t'1ASliINGfON.. liASItINOTON C .,(u"'S',),VA.._....<t.f"'tl"'''''''''A bay!""'Jl;....oK I.l'ltA 'It A A ....ounty,ss:Recelved fromi'll4 ...''I"~,\Vb-,J,..!!,Io",.........~',Ji"'_Y&ti 4t.ti:l.....;&.00.. ift!~'O'''·.''''·i''V'V'.VN':vv.VV'''''~''1'1IftfrYY ,F"'!\,NC,'1~'~~n'li."(.m!e6tl..t(!)ll;l'aGl!m;1n~SWQll;~J';l\::r"U~of the estate of .I.'U,"Q ;CWIN\VA.'lI who died Febntary 10 19 68 ,the sum of FlFTY·...SB\1'EN and 110/100......~...Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: No.948704 Date 1\prl1.18 Appraisements Made and Filed Computation of Tax NOTE:This Triplicate Receipt to be retained by the Register 01 Wills and filed in numericalsequenceforauditpurposes. NOTE:In accepting the transfer inheritance tax on future estates prior 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 inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additionalt~may be legally due and collectible for any reason whatsoever. 60..00 5%$ 10%$ ~J$ 15%$ Total Tax $60"00 Less Tax Previously Paid (if any)$=========== Register of Wills Balance $_ Less five per centum of tax if paid 3 00 within 3 months after date of death $III Exemptions *$============= MOORE BUSINESS FORMS,INC.,ELMIRA.N.Y. Tax on $_ Tax on $_ Tax on $1000.00 " Tax on $_ Amount of Estate Tax Assessed under the Act of May 7,1927.$_ $=======:==== Total $57.00 *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1956,P.L.1757,effective June 1,1957,as amended by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302. ..,....-''5 E A L£.J -..,~;Il.-./~,,""4----";';;;;;"'7 ~.t..,,',l'ft-/,.."?::r;..-v.-<2~..,.e;t.~~';.~"""-'?',-:::./{._,t,:-["£0"6 Total Estate $_ Add interest at the rate of ~ from _ to _ $---:------ $,------ $ $,------ $. -3?-/tJ.cf--.3 Vafuation $,--'--"-----_ $,----_ Total lYTR1D [P)[LD @£If[E Date Jt..Held Valuation $1,0",0...00 $,------- Total ,/Total Gross Assets Less Debts and Expenses of Administration Personal Property Real Estate Date Clear Value'of Estate Valuation of Life Estates or Annuities Date 19__$,------_ --'----19__~$======== Estate Tax Assessments Date 19__$.-----__ ________19__~$========== 'Bank Aeet.. L ·FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 31 ~DocketL-__-LPage /tfr I ine _ FM141:1S tmBRONEstateof,_ OFFICE OF REGISTER OF WILLSWASliINOTON, ----A.,.....p-r-"1=1-,1=8",,..--~68· Date'-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 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 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 Dame and address of perSOD to whomtaxreceiptisdelivered: v.1n,)14.WALL'\CR 34 ~iUN SIREE1" L 15012 .J Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 948763 OFFICIAL RECEIPT No.Transfer Inheritance and Estate Tax File No.63••68...596 Date M("7 ;;1968 Office REGISTER OF WIUS.tfAsRING~rON,Pat WASHINGTON County,ss:Received from Dorothy Giflin.Pay-ingott Ind.tiab. (~lit.Ul51nuHK~~of the estate of F.RANCIS rtERnON who died February 10 19 68 ,the sum of ~'IFTY-SEVEN Mil no/l00....._.....Dollars,•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%III Date Valuation $Tax on III 10%III $Tax on III 1,aOO.OO 6~~Plll ..$60.00 Total $Tax on III 15%III Personal Property Exemptions *III Date Valuation .tt.Held'$1.000.00 Total Estate III bank acct.$Total Tax III 60.00 Total $'ItQO()~OO Less Tax Previously Paid (if any)III Total Gross Assets $Balance III Less Debts and Expenses of Less five per centum of tax if paid 3 ..00 Administration $within 3 months after date of death III Clear Value-of Estate $Amount of Estate Tax Assessed under 51 ..00 Valuation of Life Estates or Annuities the Act of May 7,1927.III Date 19__$ Add interest at the rate of %119__$from I Estate Tax Assessments to III Date 19__$".51..00 ....Total III19__$*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 June 1,1957,as amended the hie tenant or tenant for tears,as evidenced by this receipt,it is understood that the Com-by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302.monwealth shall not be prec uded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditional SEALtaxmaybelegallydueandcollectibleforanyreasonwhatsoever../,7 .~~TIlmD ~[LD @£v[E .3/-/0 P -.3 ~";:t.>.JI ...,/t...trt,.·-~./~./·-l"'"t;'l#l~(l NOTE:This Triplicate Receipt to be retained by the Register of Wills and liled in numerical Register of Wills sequence for audit purposes.MOORE BUSINESS FORMS,INC.,ELMIRA,N.Y. FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket JZ Page /0cf I ine:-=..5::....-_ FRANCIS !manOtiEstateo'Lf -'--_ OffiCE OF REGISTER OF WILLS WASHINGTON,------------1Pa. Date,__..;...,;}{a~y'"__4 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 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 moneywiththeamountreceiptedfor.The original of each such . receipt shall be signed and sealed by the Register ofWillsandtransmittedtotheexecutororadministrator.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 naDle and address of person to whom tax receipt is delivered; lms.J)OROTHYGIF'FIN STOCKDALE.:PENNSYLVAN:IA L 15483 --' ~l Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 948787 OFFICIAL RECEIPT No.Transfer Inheritance and Estate Tax File No.63-68...596 Date l-fay 9,19 66 lVASHl~T(}TON',Office REGISTER OF WILLS.Pa, liASHINGTON County,ss:Received from Rebecca E.HerroD,Paying ott Ind",tiab.. fell!tUAaIL'WJP~J!~of the estate of mANCtSHEMON who died Febntal'Y 10 68 FIFfY.SEVEN and nO/IOO .................-Dollars,19__,the sum of 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 $Tax on $10%$ Tax on $l,OOO.OO 6~.~$GO.t')O $ Total $Tax on $15%$ Personal Property Exemptions *$ Date Valuation Jt.'Held $1,000.00 Total Estate $60,,05BankA~ct.Total Tax $$ Total $1,000'.00 Less Tax Previously Paid (if any)$ Total Gross Assets $Balance $ Less Debts and Expenses of Less five per centum of taxif paid 3.00 Administration $within 3 months after date of death $ Clear Value of Estate $Amount of Estate Tax Assessed under Valuation cif Life Estates or Annuities the Act of May 7,1927.$ Date 19__$Add interest at the rate,of %119__$fromEstateTaxAssessments , to $ Date 19__$5'1.00 ,Total $19__$*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 June 1,1957,as amended the life tenant or tenant for years,as evidenced by this receipt,it is understood that the Com-by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302.monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthehfetenantortenantforyearswheneveritappearsthatsuchadditional \ tax may be legally due and collectible for any reason whatsoever./2 L 1JOOD [P)[LD ©£1J[E 5J?-/()J-3 ..",,'~. (;.t-{~.~~L~/~'--4~._.-#. NOTE,This triplicate Receipt to be retained by the Register of Wills and filed in numerical "Register of Wl1ls sequence for audit purposes.MOORE BUSINESS FORMS.INC..ELMIRA,N.Y. "------- Date FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT .3Docket31Page/0 j'Une----.;;:"--_ omCE OF REGISTER OF WILLS )my g"19--ee- 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 1201 (g);Act of April 9.1929.P.L.343.as amended.viz:-"To receive from Registers of Wills all duplicate ,reoceiptsfortaxespaidtothembyexecutorsoradminis.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: RE1U!.CCA E"lusRRON BOX 325.R.Du HI L -