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HomeMy WebLinkAboutOC1968-0717 - ESTATE OF RAHONRCC-SI (2-64) COMMONWEALTH OF PENNSYLVANIA '. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEA8E REFER TO 37-117-3 EDWARD A.RAHON Informant In Re:Estate of ....:J:....:O:..;:HN::::....:........:.:RA::..:·:.::H::::..O:.:.N _ ______W~A~S~·H!;:;I~NG~T!:...:O~N~County -File No.63~68-717 Dear Mr.Rahon: You are hereby notified that the original appraiseme~t in the estate of JJ.J.lo/O:1:.lhn....,,·....Ruaahu.:ol:l.nu...._ has been filed in the office of the Register of Wills qf Washington County on May 31.,19~.Said appraisement reflects the following valuations: Real Estate _ jt.Held ~1......w7......1=.2...=.lu9:...___ Transfers :.-.-__-u6+'.l.!O.l.!OOl.U,;eOI.LQI.L-__ Total -..,-_-f7..,.,4-71,1,,2"-J)L.:;9t..-__ 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 yea~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 ..JM~a~y~3l.l).."..Ll~9~6.Q8-----Signed~~~~~~~¥~ Title ~W.;.;.R:;;.·.;....;:;..:.:....;=:..z::...;;;.;;;;;;~_A:..;,;P:....:;P;.;;,RA::..:;::::..IS::..;ER:;;;;~ DATE OF DEATH:February 23,1968 Note:This is not a bill. " ------------- "cc.,:,q (6.64): ('OWONWEAlml lW PFNN~Y!jV,\NI.\ TRAN~li'F,ll INHl~lUTANC!':TAS RAHON,JOHN FILE #63~68-717 February 23,1968 SUMMARY --'.0''; FILE #63-68-717 rmpon'l'OF INHElUTAtiCn;'fAX APPJl.AIS~R I,the un~ers1gned rtuly appointed Inheritance Tax ~ppraiser in and for the County of #63 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~d~"~'" Dated:05-31-68 ~c-:=~. 02-23-68 AP P RA IS'/: (i2~V'.-6l 0~v~) REGISTER OF WILLS 05-31-68Dated: 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. VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED :1;•__$$_ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) J oint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLEA..J:{VALUE OF ESTATE 6,000.00.___61 000.00 1,712.19.____...l.J-l,7~1~2.!..<.l!o..<9,-__ ----2,712.19.___7,712.19 2,755 •00 :-c"-=:o;2:=:!,,±75~.5~.=::00::==._ 4,957.12.___4,957.19 ======:= Valuation of life estates or annuities .....•..$--~-- ESTATE TAX ASSESS~mNTS $------- COMPUTATION OF TAX 297.43.__ FOR USE OF REGISTER ONLY T ax on $;__!)%$_ T ax on $r;=~l~o.:,','Tax on ~:4.957.19 ~)"\o;r, Tax on $.__lR%$_ 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 QF 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 Administration t No. IS THE Year . ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF JOHN RAHON Deceased Late of . ..ri.•.S.'I':aA.:aAJf£i;'I'WJl • County of ..WASHINGTON. Commonwealth of Pennsylvania REPORT AND APPRAISAL ';'L DEPARTMENT OF REVENUE B~EAU OF COUNTY COLLECTIONS HARRISBURG,PENNA.17 127 Fonn RCC-2··.' COMMONWEALTH OF PENNSYLY~IA RESIDENT INHERITANCE TAX APPRAISEMENT DATE M!-y...3..1..,+.9.9.?. COUNTY W.a.:.~h.?:P:~.9..~. FILE NO..6..3..7.:.6..e..7.:TJ::7._. Whereas,J.ohn R.ah.on late of N..~$.t.r..~~p.~'r.w.P.~. in the County of Wa.§h.;i,ngt.QD.Commonwealth of Pennsylvania,having died on the ?J.r..~t day of F.ebf.ua.ry.........................................19 68..,seized and possessed of an estate b'ttl h ritanc Tax under the laws of the Corom nwealth f Pennsylvania'su Jec 0 n e e 0 0 , Therefore,I,...................................w.~..R.L..C.,llim~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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoaes $ REALTY: NONE NONE PERSONALTY: NONR MONE TRANSFERS: A."'......f'i ,An 6.000 00 JT.HELD: As per appraisement filed 1,712 19 I I Total 7,712 19 I form~~V::~hbl:";:~rh~W<ll"ll~J~~~:~:;o~e~#~~~~e?¥;~:l~~~: AppraIser...-;:w~~~~.;",;::: ............,w,A§HIN:GTON County................ --, RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ....cJ.O'I:IN..AAHON... Deceased. Late of N.STRABAl-J'E TWP...........................••...•....................... Date of Death,f.~.1:>:r..~.i.'y.?JL..+..9q.$.. Appraisement Docket Vol.,')7._.. Page,J*.7~:3..No 93..~9.$~.71.7 .. Filed in Register's OfJi.ce,~~y Jl._:J 199$. Amount of tax due.$-..--.. DEPARTMENT OF REVENUE ~- / Received,.......-..............................•......._....~~-_•...._.._..,.._....._------.... Examined and Approved,.. Wrote abo.ut Appmisement, Appeal f1'om Appraisement•..................................................... Entered and chflrged, ,... .(p :3 -l:,f -7/7 OFFICE OF THE"REGISTER OF WILLS .:..- 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. EFFECTIVE JANUARY 1.1962.(FILE IN-DUPLICA'I'E WITH COpy OF WILL ATTACHED)" . ..I •_\ •\. County of , ,.~,~~~,~~<,1.t;<?~,..,,,.,.....~ ".".',:&4"O/~J;'<;1,"A"l.R~PR~.....:.".,,',,~"."".,of -~.q~,~C?~.~~~·,l,~t:l~..~9,~.'.',~~~~~})7~;-9,',·l?~[17 (Name)(Address).. b 'd I sworn d'I \'d ~.d'h~h"h Informailt··. . \elOg u y .accor 109 to aw,eposes an says t at e IS t e __ .(Exec.,Adm.,Legatee,Etc.) f h '..f -'JOHNRAHON'·h I 'd 403 McClell~Roado t e e~tate 0 •.--------w ose ast reSI ence was ---------------------------- (No.)Street) CH PARCEL AT DEATH OF DECEDENT. N REAL PROPERTY _~_Q.;r:_t..b $..j;..f_~p_~_~__~_!..deceased,and that the whole of the estate of said decede t, (City.Borough or Township) consisted of: REAL PROPERTY HolPENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN~ WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESS{!D':ELATIONS~P OF 0NR OWNERS,e,..-,-..." Real Estate Estimate¥' NONE ...Value . --I .. ,.,,--\.,\ 1 .-\.\----\\'..,..\.-.,." -, Personal Property NONE - ///' 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 accountI account number and the exact name or nanies in which the account is registered_ ------------. Jointly Held Property .----.ValuC"~, ~.I •Jt.Save Acct.#20986 held in the Pittsburgh Nat10nal Bank,."- Canonsburg Office,Canonsburg,Pa.,in the names of John Rahon and Edward A.Rahon.<?pened 6-15-65.Balance as of date of death S3,424 37 A (s~~,...,.""".l~"An attached hereto) -Taxable One-half $1,712.19.. ~T"~. \. Transfers within TWO YEARS Prior to Death 91100>B~o All that certain lot of ground situate on the South side of East pike street in the First Ward of the Borough of Canonsburg,Wash- ington County,Pennsylvania,being more particularly bounded and described in Deed from John Rahon,Widowetx~ti'w~~::-'~~n,dated May 11,1967,of record in D.B.Vol .~5 pa 84lL ash- ington County Records. /',,0 S 6 000.00 *"~JJ __-rr~ j *-~...,~Jl JA ~,....~~Ji~ ._Do_"'~/- -A~'~~to -' .....~~r Mil.~J ,4____./"m.-, ~.,y I .4 That at the time of de~h :here was no safe deposit box registered ih decedent's individual name,or jointly wit~,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT NONE - 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 NO WILL J COMMONWEALTH Of PENNSYLVANIA 'c'~.DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCI:TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADJillNISTRATION TO:EDWARD A.RAHON 403 HcCLELLANTI ROAD .:...-_C...,..A~ONSBURG,PENNSYLVANIA 15317 Date:__~_Ja_r_c__h.:........::1:..::1:...z.'_'.=:1.=.9.=.6..::.8 _ County :-~'~.:..:.A::..::S:...:.H=I:..=.N:.:::G..::.T..:::.O.:..:N _ County File No.__--'-___ Bureau F ileNo._-.,,----'-_ c':" We ha~e received notice that,o~eD~~ on Feb.23"19 68,you came into ownership of certain property through..~~~ ~.--~transfer from JOHN RAHON,deceased. Under the Inheritanc~and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment oJ the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:.It.Sav.Ace!.#.20986 he]d j n the PITTSBURGH NATIONAL BANK,CANONSBURG,OFFICE,CANONSBURG,'PA.,jn the names of JOHN RAHON and ED\{ARD A.RAHON.,Opened 6-15-65.Bal ance as of date of death,$3,424.37 appraised by the Commonwealth,as of the date of death,~t'$3,424.37 50 %of this amount IS taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET'TAXABLE AMOUNT AMOUNT OF TAX DUE o If you pay the above amount within three (3)m'onths of the date of death of the decedent,or on or ' ,before }.fay 23,19 68;you may deduct a discount of 5%of the amount of tax due,or •c 0 This tax became delinquent one year after the date of death of the decedent and,in addition to the tax,statutory interest at the rate of 6%of the tax .per annum is also due as of *' 19 in the amount of *If the tax is not paid by the'above date additional interest is due ~at the rate of 6%per annum until paid TOTAL AMOUNT DUE $ $1,712.19--_.!--~-:...::...:..-- 102.73 102.73 APPRAISED BY:J!-rf!£<--,t.3C-<i -:kJt'l.ASSESSED BY:_ (lnherit~nce Tox 6tp-(aiser)(Agent for the Commonweal!h) INSTRUCT!O~IS TO TAXPAYERS Make checks or money orders payable to:To insure proper credit to your account this Official Notice must accompany your payment..Mail or bring it to: (over) AGENT FO.,THE t;OMM0NIJ£ALTd COURT HOUSE WASHINGTON,PEtHM.15301 RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMEJ.D John F.Yoney Funeral Hom ~Funeral expenses paid NOTE'List first five items in the spaces so provided,observe notations thereon,and instructions1r-D_E_B_T_O_R_C_LA_IM --r N:.c..:..;:A_T..:..U_R__E_O~F_S=_A--=M__E=----,--_A=M:...:O--=U:...=N.:....:T:,---tr-,THIS COLUMN KEGISTER ONLY $1,522.JO $ Edward A.Rahon.son.Family exemption (will not be allpwed unless decedent died residing with a spouse or children.) 1,000.00 Russell Marino Georqe J.Modrak Administration Expenses *Filing Return Counsel fees *60.JO Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below servicesSt.Patrick's R.C.Church Church Calvery Cemetery,Clevel~pd, Ohio Opening Joseph H.Carazola,M.D.Medical . ~' &closing grave services '> I 30 .PO I i90.PO i 50 .pO , I iI Total $2,755.00 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission 01'debt is greater or less than the estimated amount claimed and allowed..,..'?.'..J '.._/Q ""..j)f),_.' Subscribed and sworn to before me this ~9.~~.........~'.I ~ (Executor-Administrator)........-IJ~',~'".~day of ~.~y ,19.~~.....'~~'J'.G R'GE:'J;·MGDRA.K,.0 rY .~u.b.li.c .Canonllburg,Washington .Co.,pa.My Commission ExpIres May 13th,1968 .....-:l-.Q~..M.9.G~~~;t.~~9 ..~.q~9 " . (Street Number) .....~.~C?~~?~~Q!..~~.•....~~~~.?. (City or Town and State) Having been duly sworn according to law,I d~bY certify that the above appraisement is made in conformity with law on this ..............~«4./dayOf ~~//?/{P'/j 'JJ9'~cT '~,.~~./.C;C/.,Z .'~:z...L..~.....i:;.:--:~""":;;:bt<0..-..../~~i~er In the event that any future interest in this estate is transfel'l'ed in possession or enjoyment to~I,teral 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~EPIS~FWIL S I,the undersigned duly elected Register of W,ills in and f~/~~~...~~~.....County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the aIl101:1D.ts claimed by depone except as to those items where a greater or lesser amount is set forth in the last column to the right in sa:d schedule above,which greater esser am;;2t represents :he;u~owedas a deducti~n. DaW,....~0.-y.~./..7.'.<::r............b !:?Y-4..~;Z.,ht<'(!,,,c?:l/......<:J Register of Wills '-,'" .' -' Form No.RCC-62 (2-64) WillAdministration INo..o'0 0"• 0 0 Year.0 0 •• IN THE -MATTEa OF THE APPRAISEMENT OF THE ESTATE OF JOHN RABON....................................... Deceased La.te of .liJQ;t:'otQ...qt~.q1?AA~oAq\;'lP.~1);i.'p'. County of 0 0 .W~~(t~~ngtonI•••••••••••••••••••• Commonwealth of Pennsylvania >-.•REPORT AND 'APPRAISAL :...._~~ :::0~;:o <• DC':......;;» v·~~~;-r::-''I,t -- p~c::!':"~Jo -:::t:~~~~"'-oj r- _. .~_.»'""D r-;-o; ~::o:=6 ~I ;,..... V>W CJ. 0,N -oJ '. '-, .; '. ~) l l· ;.., GEORGE J.MODRAK ATTORNEY AT LAW 22 NORTH CENTRAl.AVENUf; CANONSBURG.PA, Form RCC-4-Rl-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 948833 OFFICIAL RECEIPT No,Transfer Inheritance and Estate Tax F'l N 63-56-7171e0, Date May 21 19 68 l'IASHJNOTON J Office REGISTER OF WILLS.Pa. WASHINGTON County,ss:Received from Edward A.Ra'hon,INFORMANT XB;"'1Kuf'''~Aaifi·"fJ'~~g~~~'~~~JOHN RAHO~l I..~e...or".,.lim to @r~'..,~of the estate of who died February 23,68 TWO IWNDP.ED EIGHTY-TWO and 56/100 -19__,the sum of 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 $5%$ Date Valuation $Tax on $6~10%$ Tax on$ On Acct.l~lr$297.43 $ Total $Tax on $15%$ Personal Property Exemptions *$ Date Valuation $ Total Estate $ $Total Tax $ Total $Less Tax Previously Paid (if any)$ Total Gross Assets $Balance $ Less Debts and Expenses of Less five per centum of tax if paid 14.87 Administration $within 3 months after date of death $ Clear Value of Estate $INCO)lPLET&Amount of Estate Tax Assessedunder Valuation of Life Estates or Annuities the Act of May 7,1927.$ Date 19__$Add interest at the rate of %'19__$from Estate Tax Assessments to $ Date 19__$L:H:!•~o 19__Total $ $*As evidenced by Charitabl.e 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 l1ay 28,1956,P.L.1757,effective June I,1957,as amended the hfe tenant or tenant lor r,ears,as evidenced by this receipt,it is understood that the Com-by Act No.381,approved Tu1y 11:1957,and Act No.207,1961,Section 302.monwealth shall not be prec uded or prevented from hereafter assessing additional inheritancetaxatthedeathofthehfetenantortenantforyearswheneveritappearsthatsuchadditional SE/~~;::tA-tax may be legally due and collectible for any reason whatsoever...····'7tt/~r.-V~ iYOOD [P)[LD ©£lYTE •...t"'......~-~.·.:. 37-11,7-3 NOTE:This triplicate Receipt to be retained by the Register 01 Wills and filed in numerical Register 01 Wills sequence lor audit purposes.MOORE BUSINESS FORMS,INC..ELMIRA,N.Y. ~ FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket 37 Page 117I ine,_.....3__ JOHN RAHONEstateoLf _ OFFICE OF REGISTER OF WILLS tfASHINGTON t______________--"Pa. '~"'Y 4l:1 68Date~'_~C1<_=___M__,19_ SIGNED AND SEALED AS PROVIDED BY SECTION 1201.ACT APRIL 9.1929.P.L.343 AS AMENDED BY ACT MAY IS.1945.P.L.528 RUSSELL MARINO 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 suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator.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 theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWUls," FUl in below name and address of perSOD to whom tax receipt is delivered: r- To ATTY.GEORGEJ.MODRAK 22 N~CENTRAL AVENUE CANONSBURG,PE:NNSYLVANIA 15317 L --'