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Home My WebLink AboutOC1968-0629 - ESTATE OF EMERYRCC-S\(2-64) COMMONWEALTH OF PENNSYLVANIA ,DEPARTMENT OF REVENUE . BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION IN YOUR REPLY PLEA8E REFIER TO 36-111-2 NOTICE OF FILING OF APPRAISEMENT BESS G.EMERY (Executor~)- THOMAS C.EMERY ______W..:.,:A;::..SH;::..I:::N..:.:G.;.::T..:.ON::.....County -File No.63-68-629 -In Re:Estate of-------;..;.....~-===-------- Dear MrS.Emery: You are hereby notified that the original appraisement in the estate of Thomas C.Emery has been filed in the office of the Register of Wills qf Washington County on August 19 ,19-22.Said appraisement reflects the following valuations: Real Estate ~----- Personal Property ~2=8~.1=2~3~.~8~8~__ Transfers --.,..._ Total ----=:<28:::::...1.::.1!::.::2:<.ol3:.&.~8l1=!.8-- 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 ---=A::..:::ug=u::::.st.::.....::1::.../9:..z._1:::.9L:,6:::.,,9'--__ DATE OF DEATH:April ll,1968 Note:This is not a bill. I------~--------------------------------~~~-------- I .' ~ RCC-39 (1l-681 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of_E....ME~R.....y .......TH......."",..OMA........SL-__~Cu.'--DATE OF DEATH 4-11-68 (Last Name)(First Name)(Initial) FILE NO.63-68-629 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:~Q:lo!.8-=-1.....9c:::.-~6'J..9 _ 04-11-68 dLe~8.¥K',/INHERITANCE T APPRAISER' -_..~ I,the undersigned duly elected Register of Wills in and for~L.-'="""::~_-4-County,Pennsylvania,do respect- fully 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 Sched~l~"F",whi eater or lesser amount represents the sum allowed,as a deduction., Dated:1)L:l.~'~'l'\.. $ 28.121 88 28.121 88 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) CLEAR VALUE OF ESTATE VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+-- Valuation of life estates or 2% 6% COMPUTATION OF TAXFORUSEOFREGISTERONLY Tax oQ'$---------4--- Tax on $---------4---{ Tax on $---------4---0Taxon$-4-__10% Tuoo$1~ &~ptioos * Total Estate---l---_ TOTAL TAX $------..........-- $--------4-- $--------4-- $-------+-- $--------4-- $........L__ "(*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::::::t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from '_____to $--l _ AMOUNT OF ESTATE TAX ASSESSED $----<L- Estate tax paid $---Jl- BALANCE DUE $~_...JI_ Add interest at rate of 6%from ----___lto-----~~i;L TAX BALANCE :~--~~--~~~_-~::_::--~~-lt FOR USE OF REGISTER ONLY ADjUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. REPORT AND APPRAISAL MATTER OF THE APPRAISEMENT ....'rH01{l\.$.G.L~m:;I~J .. Deceased Year . CJ\NON.5.B.lJRG .. IN THE No. .......WASHINGTON. ESTATE OF OF THE Will l Administration ~ Late of . County of Commonwealth of Pennsylvania Form'RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE "",,,,,,,,,.......A~.I:l.~.....+..9.1.......~~.§.~................. •DEPARTMENT OF REVENUE . ......"..".........~~~.t:~.~&.~9..~...."........,,RESIDENT INHERITANCE TAX,COUNTYBU!tEAU OF COUNTY COLLECTIONS ................., APPRAISEMENT FILE NO•.."""....".".........~.?.:.~~:§~.~.........,,.HARRISBURG.PENNA.17121 .................1 Whereas,...................................Thomas....C.•....Emery...............................................................late of .............................c.anQnsQ.urg............................................... IintheCountyof............................w.!?-~~~.9.n ....................................................................Commonwealth of Pennsylvania,having died on the·;..::.....................l.l....tb....................................................day of ......................Imri.l.......................................19...6.$...,seized and possessed of an estate i 1subjecttoInheritanceTaxunderthelawsoftheCommonwealthofPennsylvania; T~erefore,I,..........................W...R.......Ch.an.e.y:.....................................................................,an appraiser duly appointed according to law, Ihavingbeendesignatedtomakeafairandconscionableappraisementofthesaidestate,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 AppraisementDescriptionofAssetValuesMadeforInherllanceTaxPurpoles $ PERSONALTY: See copy of Schedule liB"attached to appraisement.28,123 88 1 I I I, - I Total 28.121 88.. form~;v:fh b~~~:l:h~w~~~/~~la~.~:;o~;;;:;~~.;~lO:=~~":~S:iiiS~~ -:.;..J...AppraIser····························Z~··········~;············............................................................................" ...~.- ~·-d··;Z.::Z·"···················....···.··.......Penna. ~.' ...................WASHINGTON.................................Cou"ty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ...............THOMA.S.C E.ME.RX . Deceased. Late of ......G.!.\NQNS.aQRG . Date of Death,ApriL.ll.,19.68 . Appraisemellt Docket Vol.,3.7 . Page,:u!.~?No 9.)~.9.?~§?9.. Filed in Register's Office,Aug.us.t 19."J9..69 . Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Exa.mined and Approved,. Wrote abo,ut Appra.isement, Appeal ft-om Appraisement,.. Entered and charged,.. ~ LAST WILL AND TESTAMENT--,---- i .~, l,THO~~S C.EMERY,of the Borough of Canonsburg, ,practicable. i';:Executrix hereinafter named as soon after my decease as may be ii .II Washington County,Pennsylvania,being of sound and disposing mind, p:l!;;memory and understanding,do hereby make,publish and declare this t, ,., t~, {, ( lI fI~!i f frr! fI t I , FIRST:I direct that all my just debts,funeral SECOND:I give,devise and bequeath all the rest, residue and remainder of my estate unto my wife,Bess G.Emery, "; " I:my Last Will and Testament,hereby revoking all testamentary 'I;!i,1ilwritings heretofore made by me. ";i H:1Iid.\1'\!;;;expenses and expenses of administering my estate to be paid by my but should my said wife predecease me or should we die in a !.common disaster,then I direct that my estate be divided as i:follows: a.One-half of my estate I give,devise and bequeath to Peggy Emery,my daughter-in-law. b.One-half of the re~idue of my estate I leave in trust for the following four children: 1.Rebecca Emery 2.S,cott Emery 3.Kathryn Emery 4.Melissa Emery c.Trustees of this fund shall be Peggy Emery and Thomas E.Emery.This fund shall be divided into four equal parts to be used for the payment of the expenses for a college education course ·or any higher education beyond high school stage for each of these children. FINALLY,.I nominate,cons titute and appoint my ''life, Bess G.Emery,Executrix of this my'Last Will and Testament,but should my wife predecease me,then I nominate,constitute and '.::::..' .,-;ll WITNESS WHER~OF~have hereunto 'set my hand and seal ?,i5'<-day of cVe...(>:r~v,1964. ;1 this my Last Will and Testament. 11p,.~! "'., .j ';Testament,'in the presence of us,'who,at his request,in hisj ;1 Signed,sealed,published and declared by the above-;1 l. ;!named Testator,THO~~S C.EMERY,as and for his Last Will and ".!q c.;i ~:.. Itq, i:•pappo~nt Peggy Emery and Thomas E.Emery)Alternate Executors of,I .' presence and in the presence of each other,have hereunto subscribed our names as witnesses. Addressll / Address ,;::/v i\ffibunit (@f itxerutnr (@r i\~miui!itrutnr ~tutt of 'tnns!Jluuntu,t 88: C!1ounty of lltus4tngton \r Personally before me,the undersigned authority,a no.tal:.y..pub.1ic ..in and for said County and State,appeared Bess G Emer.y who,being duly sworn according'to law,deposes and says that she is the executor or administrator of the estate of ........................ThQmg.s C Em~.b.y.deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of Thama.s.C Eme.ry., 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 Execu~~t~x . ~....r~x.'1<'"/d'u '.'"'.....-SWJr and subscribed before me this...Q'[.L...........l<i< :",::,da'l:~i':r.....~..J9;...§9......~..A"-~~._....~-:.-..::':~4#ife~...............................Bess G.Emery,Executrix. _:.,_Notar~Public,Washington,Washington CO,ADDITIONAL INSTRUCTIONS ·1.M}ftqqITJ.W~~iRMftMJ~~tb~~fil~J9~1thin three months after a;pointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.I 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 Juueutnrg aull "ppraispweut of the goods and chattels,rights and credits which were of Tbo;mas C Emer.y.Jate of thS?B.Qk'.Q.11g,b.Q.f C.9.P..9.!1J?..Q1-:1;fg . Washington County,Pa.,taken and made in conformity with the abrrve"affidavit. ,'-<- 36 General Motors Corp. 5 Fort Pitt Brewing Co. 76 General Motors Corp. DOLLARS CENTS CERT.NO.PER SHARJ CU3083 $45.125 9,025 00 C95931 45.125 4,512 50 60741 45.125 4,512 50 G-868-260 83.25 166 50 L-125-954 83.25 6,327 00 G-452-603 83.25 2,997 00 NYC229143 45.50 273 00 ~314056 45.50 45 50 -4512838345.50 50-...--"-~ 07743 24.37c 9i 50 05564 24.37c 121 88 NAME-- Gimbel Bros.,Inc. Gimbel Bros.,Inc. Gimbel Bros.,Inc. 1 Socony-MobiL:Oi1 Co. 1 Socony-Mobi1 Oil Co. 6 Socony-Vacuum Oil Co. 4 Fort Pitt Brewing Co. 100 100 200 NO.SHARES 2 General Motors Corp. TOTAL $28,12;.88 Sl"'..'i ",."-_.,j c:.:..:.'J,-'J_......... T-'I . • •(.I •V'·t I 'i'.:I <:-':....'"".-. \:.----:...... 3) .... ...:,.,.-,.,'1I ~~C).-(/'..' ..(".;" l •C'r ."•.•. '-,,.."~j I"I U ff •t' .....~.....~~<:'"~~....~Cl ,"'t 16 <.t:~~~~I::i ~ ~~I ~1t/)en I::i.. 10 ~~t1·t ~~ 11:.':1 ~~iEij 1;;'~ l~0 '";:l~'"~.... Form RCC-33 RESIDENT DECEDENT r COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY·'OF WASHINGTON .. IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the Register of Wills of the County where decedentreslded;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the:InlWrit~nce..a.'1!i.~E.!'!tll~eTIl~A.ct of lQ61.) Administrator __T!!Q~~~~:_~~;;:~::;~::~};;=OFEX ecutrix Late.of Tb.e.......B..Q..r9.qgh...9..~..G..~PQPW~~.h~~~.tgrity ~ State ~f p.ennsYlvania :,''',:} ..ss: C~unty.ofWashingtQp., . ..................BESS .G.•.....•.EMERy.,Ex.e.c.u.t.rix .. of the estate of the above-named decedent being duly sworn,depose and say ....~ ..Pa.trick ..C.•......De.rricQ,GREENLEE.,RI.CUMAN,DERRICO &..POSA 325 .·.Wa shington .TrustBQilging,Waship,gt;:ol:l,...Pe.nnsy.l..v.g.p.ia Decedent.dJed :Ap.;1;'.~l ..ll,. (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be. mailed..' (lIay) ..,19.(.y~~.....{~~~aVing a last will,copy of which is hereto attached.J That as such ......E.~.e.~.y.t..r.i~L ......;...deponent is familiar with the affairs of said estate and the property con- (Executor·Administrator) 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 ~mother,Of 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 Mpl10n National Bank &Trust Co •• "., THIS SAFE DEPOSIT Box RENTED IN NAME OR NAMES OF Thomas C Emerv and Bess G.Emerv RELATIONSHIP OF JOINT HOLDERS TO DECEDENT Wife That the contents of said safe deposit box or boxes are itemized under Schedules __~B~_of this return,with the exception of the follOWing,for the reasons hereinafter set forth: That Sc.hedule A·attached'l\ereto and made part hereof sets forth full v and in"detail all the real property in the Commonwealth of Pennsylvania of which decede~t died haVing an interest therein.It also ~ets forth the mortgage encUmbrances upon each parcel of real property at the date of death,giVing the amount still due at death,name of mOJ:'tgagee,da.te,rate of interest,and book and page of record thereof.It also sets forth i9 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"lef't by the decedent at the time of death,whether in decedent's immediate possession,standing to ~e~~!i~~t:~cteditin banks of deposit,savings banks,trust companies,or other institutions,whether in4iv'iduallY'''''Qr"in trust for -<'::<."'::.....any other person or persons giving also separately the accrued interest thereon,'i.f"any,down'to the last •"~..::~jinterestdaypriortodecedent's death in the case of saVings banks~and to the date o~~decedent's death in all other cases;a:ll~bonds,oPos tal saVings,treasury certificates or note~dn.~y.ther e~lgence of in- debtedness o'f the United States to the decedent;all obligatior.s,whether bY~l:l,~~t:u;t,:}~x;.\!!,greement they are designated as tax free,of the United States,or any state,or political S~~41vision"thereof,or of any foreign coun'try,which are owned at the time of death;all wearing apparel,jE!welry,"'silverware,pic- tures,books,works of art,household furnitUJ:'e,horses,carriages,automobiles,boats,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 mortgages 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 policies carried by decedent;all annuity and endowment contracts the proceeds of which were payable 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 thereof at such time. ". 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 ag~eement) 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 market value 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 effec~in possession or enjpyment at or , after death,said schedule sets forth the nature and value of such property,to whom transferr~d,.the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is ~lso attached to the schedule'a cony of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said schedule a list of all property,real and personal,with its value,which passes 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 i~dividually or jointly,by t~e will,deed,or'other instrwnent of another, with a copy of,the instrwnent 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 showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates or their death,their issue,and the relationship of such issue to the .beneficiary. That SChedule E attached hereto and made a part hereof sets fort~all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,stapding in the n~me of the decedent and others,plus the date and place of record of instrwnents 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 lmpaid at time of ~..death;taxes accrued chargeable 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. That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,· have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this .. ................"~.f1 d:Y 0;A~g~.~.~19 §.~.. ...~..Q~.,~~.£!~c.?J...DONl'~o ANN FURDA,Notery Public Washington,W.shington Co.,Pa. My Commission Expires April 9,197J NOTE:Before signing affidavit make sure all blank spaces in the affidavit 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-~4 (1-,64). COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEpENT SCHF,2DULE HAil 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 lIE".Property held by the decedent as tenant in common with another or others,shQuld 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 ComllJonwealth of Pennsylvania should be described by lot and block number,street and street number,together with a general description of the property,with a reference to the record of the conveyance by which the decedent took title;if a farm ~ate number of a· cres;also statement of martgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (3\ DEPARTMENT VALUATION CAUTION (Do not write In this space) Insert this total opposite "real property",Schedule "A"in the X X X X X liAs Reported"column on the last page of this return. RCC-35 <;. •COMMONWEALTH OF PENNSYLVANIA 'TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "13" PERSONAL PROPERTY INSTRUCTIONS:This 'Schedule must disclose all tangible and intangible personal property owned indiVidually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others .must,be liste~under Schedule "E".Inta~gible personal property:titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etc.) Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,.-.'..stocks,~mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate or or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. '. Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION No.List and describe fully VALUE MARKEr VALUE (Do not write in this space) 200 shares -Gimbel Bros.,Inc..125 9,025.00 - 100 shares -Gimbel ·Bros.,Inc..125 4;512.50 100 shares -Gimbel Bros.,Inc..125 4,512.50 2 shares -General Motors·Corp.~.250 ·166.50 76 shares -General Motors Corp.·.250 6,327.00 36 shares -General Motors Corp..250 2,997~00 6 shares -Socony-Vacu'um Oil Co..500 21,'3.00 1 share -Socony-Mobil Oil Co.~500 45.50, 1 share -Socony-Mobi1 Oil Co.~500 45.50 4 shares-Fort Pitt Brewing .375 97.50 5 shares -Fort Pitt Brewing .375 121.88 '; TOTAL'PERSONAL PROPERTY 28 123.88 ..,l Insert this total opposite "Personal Property",Schedule "B"in X X the "As Reported"column on the lastpage of this return.". RCC-36 ""I ,comION'mALTH OF PENNSYLVANIA. TIUNSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TRA.NSFERS (1)Did decedent,wi thin two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)~N~O~__ (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)NO (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (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 effect in possession or enjoyment at or after his death? (Answer yes or no)__~lSl~O~_ (a)Was there any possibility that the property transferred might return to tr~~sferer or his estate or be subject to his power of disposition?(Answer yes or no)~_{U __ (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 life or any period which does not in fact end before his death: (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 therefrom?(Answer yes or no)~N~O~__ (6)If the answer to (5)(b)above is in'the affirmative,state whether the right was reserved in decedent alone or others ----;-_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or 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 affirmative,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)~N~O~_ NOTE 1:The anSwers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees 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 facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM NONE DESCRIPTION MARKET VALUE (Estimated) DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. RC£-.38 • COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRUCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly with another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property should be listed as in Schedule "B",plus date of a~quisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acquisition,Name I unit Address and Relationship of Co-Owners,and Place !Value of Record of Instrument,where Real Estate.! ALL that certain parcel of ground, situate in the Borough of Canonsburg, Washington County,'Pennsylvania,on which is erected a two story brick dwelling known as 143 West College, Canonsburg,Pennsylvania,(owned by Thomas C.Emery and Bess G.Emery, his wife,) ~31/~jli-V /c~.~rf~ percentage Estate Share Valuation 1/2 ~15,000. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last page of this return. RCC-37 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFICIARIES ( h BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Bess G.Emerv.143 West T.'':.t:~'71:>C!----TT,..:I TAl;11 College Street,CanonsQurg,w Pennsvlvania. ...I....A Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE Will l .d Administration ~No )412/Year &t.4.. IN THE ~IATIER OF THE APPRAISEMENT OF THE ESTATE OF (Executor-Administrator must complete "As Reported"column #1.) 0 ....,""d ::0'"l '"l (l)(l)0 $l:>'"l $l:>'":::l '"-'"'"0....,(;)':::l ""d '"l e:...'"l$l:>'"0>:""d "C$l:>(l) C'"'"l '"l Cb 0 ~"C trl (l) '"l '".........'<$l:>.....(l) ..............THOMAS...C•...EMERY .. Deceased Late of 'I'h~~():r().\Jg1:l.CJ:f..C::.?l:1c:>p..8.1:>1.J.:rg ,.... County of ..W~shi,l:lgt:9.n CI:lc::~ ~>::0-><W en en(')(')?"'?"'?"'g ~->:---- ~~-0 ~-0,* ~.,N 00 ~,00 :.>~.O~••'"J-I ~,J-I •1 N :N : I ::0_ Y.>. .(l):u>:a'"::l-..AI :1 0--~'00 •I '"l.....:00 :.(l) . I c..--- -- o....- ~ ~ eQ """0::::r Commoll\\'ealth of Pennsvlvania-...."""1-,...a c:n.~ --.;:0 u:::>~m::Qen0~~REPOR:T~b APRW\.IS'~L +--1 ~n-'0fT1_=4 .,-j ::::J ;...,.,Vlo.':z:c.~......""l '..,("),.o~:£;r=~-0 r·..~enQ,., ~"~-0 ~~'* 'J..~ Patrick C.Derrico GREENLEE,RICHMAN,DERRICO &POSA 325 Washington Trust Building Washington,Pennsylvania 15301 it ~.. ,~ .~... .~. ~. ~: ~:""-.~. .~ .~ >:r. t:lC't~8"l'V..,.........3 :::l~c... I i Form RC C·10 .' OFFICE OF TME REGISTER OF WILLS OF _--lOWl,l:lA"""Su.H,yI....N;u,GLlTuO,u.N.1--COUNTY AND AGENT OF THE COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF $J~u~~'~ D TE APP OVED 1.~.(JJ'ue,~JJl~ \"- ~, Regi ter of Wills.Agut ESTATE OF THOMAS C.EMERY L.ATE OF The Borough of Canonsburg DATE OF FIL.ING APPRAISEMENT---.,;;;1;...-..;;;;2;.,:,7_-....:6:...:::9 DATE OF DEATH __4..:...-....:1=.1=.-_6..:...8~_ DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"1ll ,,-~1";'f\R IT.-.:J Griffith funeral .•850 00 ,,-~_f\R I(),#:lk SnrinQ:CemeterY grave oneninQ:.etc.310 00 5-8-68 John Gaydos monument 220 00 ,,_f.-f\R ITTn;rt:>rl ~..·---~!l:ln ......1-.c .1 ~p"'\7i ("P~1:)0 100 s-~-68 A11eQ:henv General Hospital last illness 285 30 5-B-68 Ziner's Flower Shop funeral flowers 25 40 5-15-68 Bess Emery Household Exemption ~,OOO 00 7_11:;_hA 1r.1 er National Bank loan -covered by pledge of R lA?C;OI_.&.0'_11la.~h ~pn ., 7-1'i -f\8 In,..Louis SiQ:nore11a last illness 345 00 7-1r;-68 Dr.S.Safran last illness 205 00 7_':\(1 _f\q IRp~~~.Executrix's commission tL 405 00 7-3C -69 GREENLEE.RICHMAN,DERRICO 8 'R t:>;.!t:>mt:>nt-nf ("n~r~. rVL>fi I'D 00'';C!r 0"",...f=T.H 1 1 C!-fi 1 p n,..r Ih::lrp of TMi 11 ~1':\00.... IWashinQ:ton Co.Reoorts -ad\•estate 12.50 Guv Rodgers -witness fee 5.00 Ina;1·u ....-.q'iseesta te 12.50.. ,.~ I'D """n-':C!+-"""...'"'+=T.T':"co _file in~entorv 11.00-0 ID """n-':C!+-"""...'"'+=T.T':"C!_t-T.lf'l ..~p,..t:Q ?00 ·v Mellon National Bank -New )ork Trans.tax 20.00 'T'(VrAT REIMBURSEMENT 76 00 - 7-':\(_f\q T.I<:I<:Rlr.HMAN DERRICO &A 1t:>'\7 ,Q -ft:>t:>Q QC\00 .PU~A ITOTAT ANn DEDUCTION S Sl tI..Ouq ?OIJr. COMMONWEALTH OF PENNSYLVANIA ~~/978. "vd f·O:)N01~NIHSVN\ S11ltA 30 B31S\~3'cl OlHB\{W TI3SSflB Ll E~d S nn~69, JO'31\;j .J ,..