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Home My WebLink AboutOC1968-0739 - ESTATE OF ASHBAUGHRCC-81 (6-73) ", COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT HILDA D.ASHBAUGH (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division CLARENCE O.ASHBAUGHInRe:Estate of _ WASHINGTON County -File No._6_3_-6_8_-_13_9 _ Dear MRS.ASHBAUGH: You are hereby notified that the_----;';''i'""ii'i'i'rni'r1'rr.<°RI-nG_IN~ALTl''Fili'nl''nT""------ appraisement in the estate of CLARENCE o.ASHBAUGH has been filed in the office of the Register of Wills of_---!W~A~S~H:=.IN~G~T~O~N!..__ County on JULY 17,,19..Th...,Said appraisement reflects the following valuations: Real Estate.:...·_ PersonaI P roperty -'5~,~3:.::!4~3.::...e9t..:.0:...-~_ Transfers --r-~.........---- J 0 inti y Owned ----;:;---=-4=8,-e-=-64...---_ Tota I :....;5,~3:._=.9.....:.2..:..:e5:-4.:--_ 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 nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961.,72 P.S.2485-1001,P.L.P\,.C?'::_~ Date JULY 17,1974 Signed ~~~~ Title APPRAISER 11 DATE OF DEATH:MAY 7,1968 Note:This is not a bi II. j".R , bo._" ~'CC-39 (S-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUMMARY RESIDENT DECEDENT Estate of ASHBAUGH,CLARENCE o.5-7-68 63-68-739DATEOFDEATHFILENO. (Last Name)(First Name)(Initial)I I 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:JULY 17,1974 DOMINIC R•.DeMARIA INHERITANCE TAX APPRAISERrp::eryREPORTOFTHEREGISTEROFWILLS I,the undersigned duly elected Register of Wills in and for WASHINGTON County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by depo~A~'·Avcept as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule",which gr er or lesser amount represents the sum allowed as a deduction.~~}olwl~Dated:JUL 18 197¥ltUSSELL MARINO -----iiI.,...~,...'"- INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A)$$$ Personal Property (Schedule B)5,)4).IJU Transfers (Schedule C) Joint-Held Property (Schedule E)4~.04 TOTAL GROSS ASSETS 5,392.54 Less Debts and Deductions 2,469':;00- (SCHEDULE F) CLEAR VALUE OF ESTATE 2,923;.54 Valuation of life estates or annuities ...................$t=1=l=ESTATE TAX ASSESSMENTS $ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on·$2%$ Tax on $@ $ Tax on $5%$ Tax on $10%$ Tax on $15%$ Exemptions *(*)As evidenced by Charitable Total Estate Exemption Certificates issued TOTAL TAX $by the Secretary of Revenue. Less tax previously paid $t=BALANCE $ Less 5%of tax if paid within 3 months after death $ BALANCE OF INHERITANCE TAX DUE $t=Add interest at rate of 6%from to $ AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$L-BALANCE DUE $ Add interest at rate of 6%from t=to $ TOTAL TAX BALANCE $ PAID $ 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. ~~ - AWdill ...~No.. ..Immstration ~ IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF CLARENCE o.ASHBAUGH Deceased Late of ....WASHINGTON.......................................................... County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL l· Fonn RCC-2 JULY 17,1974,,-COMMONWEALTR'OF .'PENNSYLVANIA DATE .........................................................................................,.................., DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX WASHINGTONCOUNTYBuREAUOFCOUNTYCOLLECTIONS.............................................._................................................ HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO.63-68-739.................................................................................................. Whereas,CLARENCE o.ASHBAUGH late WASHINGTON......................................................................................................................................................of ............................................................................................................. in the County of WASHINGTON of Pennsylvania;having died on...........,............................:.................................................................................................Commonw-ealth 7th ..MAY 68 seized and possessed of estatethe..............,................................,................................................day of ...............................................................................19............,an subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,DOMINIC R.DeMARIA 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 AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purpoles PERSONAL $ SEE COpy OF APPRAISEMEN T 5,343.90 JOINTLY-HELD SEE COpy OF APPRAISEMENT 48.64 TOTAL 5,392.54 - ~I : I ,. I I I I1 i II form:;v::~hb:::~::"~~t:!to~~.~:;~~~~~:~;i:..~;iS~":~:~~~~!': .......J.!.~,~~;-~i.nJ'%%_~•••~~z)%%.Penna. - WASHINGTON County r \. ~'t ...'.J-. '-..pr----..... I 'c..£ '"'l.,.'... I".-'-.....~.,-j RESIDENT INHERITANCE TAX APPRAISEMENT Estate of CLARENCE O.ASHBAUGH Deceased. Late of WASHINGTON Date of Death,.J1AX:..Z,l9.6~L . Appraisement Docket Vol.........?7-I ••••••...•...•.....••.•....•..••••••..•••• Page,..~.?~.~,No.63-68-739 Filed in Register's Office,..~.~"!...~?L.....:..19..74... Amount of tax due $J •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• DEPARTMENT OF REVENUE Received, Exa1!"ined and Approved,. Wrote abo.ut Appraisement,. Appeal f1'Om Appraisement,.. Entered and charged,.• • form No.R~C-62 (4·71)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER '10.000.UNDER SECTION 701 OF ACT OF JUNE 1••1861••/ EFlI'ECTIVI:.JANUARY 1.1982.(FILE IN DUPUCATE WITH COPY OF .WILL ATTACHED).O.~r;V..." .:'~3~'ld:)--7 3/-' OFFICE OF THE REGISTER OF.WILLS WASHINGTONCountyof;. Hilda D·Ashbaugh 666 Donnan Avenue,Washington,Pa •..............................'of ...........................•................... (Name)(Addreu) being duly_.~~g_~!!:according to law,deposes and says that he is the__•__~~_~~~_~~_~~c • (Exec.•Adm.•Legatee.Etc.) Clarence O.Ashbaugh .666 Donnan Avenue,of the estate of . . ...._whose last residence was ._.__...._..•..•__•._ (No.)(Strttt) W.~~~_~!?__~~.<?_~J..~~_~..deceased,and that the whole of the estate of said decedent,who died ~~!_~__.~_~_§.~.~ (CitY.Borough or Township)(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT• .~..~HERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.. Real Estate NONE Estimated Value - . , Personal Property Shop Tools and Equipment 935.00 -laN/j "Ammunition and loading equipment 66.90 I' Guns and gun parts-----.1127.00 1967 Dodge Sedan automobile 1640.00 ~ Cash •1575.00inlockbox TOTAL ~------------$5.3,~.J.:9.d;~(JJ " 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.x , Jointly Held Property ,Estimated Value " .lIOO .U.S.Savings Bond Series E dated 2/14/613 in the name of -1/1 ••.... CI'arence O.Ashbaugh or Phyllis D.Ashbaugh.total Malue $97.28 $48.64 A1J/).tv. .. - TOTAL $48.64 --'J,. Transfers within TWO YEARS Prior to Death None 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 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 Washington office of :Pittsburgh C.O.Ashbaugb and -Husband National Bank Hilda D.Ashbaugh and Wife Phyliss Doria Daughter - BENEFICIARIES 1 BE}iJEFICIARIES 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 intere~t,vested,contingent orotherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Hilda D.Ashbaugh Widow Yes ~------Residue ::'r ----....-............_.. .,., l'---------_ RESIDENT DECF;DENT DEBTS AND DEDUCTIOr-1S CLAIMED NO::'E:.L-.t first five items in the spaces so provided,observe notations thereon,and instructions. DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN ~EGISTER ONLY Stuart F.Barnhill Funera~IdiQlMt expenses paid $1,266 00 $.. Family exemption (will not be allowed unless 1,000 00decedentdiedresidingwithaspouseorchildren.) Administration Expenses •53 00 Counsel fees •150 001 FiduciarY commission * OTHER DEBTS AND CLAIMS (*)See Note below I I , ~~,;;::..'. Total 2,469 00 1 c.fb1 ~~ ??~.P~I}.nan..A:venue .,(Street Number) Washington,Pa.15301 ••0 •••••••••••0 ••0 ••••••0 ••••••••••••••••••••0 •••• (City or Town and State) 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.,n~. S.""',i"'"and ,wo,·n to ""0'"m.'hi,......................~it.9.;;;;,.4;'~';':i .... 26th ...'January 73··::~~f::·:::::·19.:.: MY COMMISSION EXPIRES ;UNE 25,1974 MSnibCi,reuhSi Ivaula AssuGiaLiuiI oi NULiiJIlli Having been duly sworn according to law,I dJoebY certify that the above appraisement is made in conformity with law on this ....................1.7d.day of ~3).\.;.,,J:9'J~~ /..~..f':\~. ApprAIser In the event thl!ot 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 collatel'al rate on any such future interest. REPORT OF ~~GISTFfR OF W,LLS I,the undersigned duly elected Register of Wills in and for ....•....~~.h~.".~.J.,.....~.-.-..-&::.ounty,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts c .ed by depone ,xc as to those ite s where a greater or lesser amount is set fortll in the last column to the righ.t in said sChed.ule above,which greater 01'e e amoutt the sum allofef as a.deduction. .JUL 18 197¥ItUSSELL MARINO ~l .L,M.~.Dated '.'.','.:.,~.. . . . . . . ... .,. A ••_""'"-/Register of Wills • Form No.RCC-62 (4-71) ~ WillAdministration INo Year .-: IN THE MATTER OF THE APPRAISEMENT " , OF THE 4 . ESTATE OF CLARENCE O.ASHBAUGH Deceased Late of ..9f..~Y..Q:f.~~~g+~g~9P,..'.'. County of ..~~~hington•a 0 ••••••••••••••••••••• Commonwealth of Pennsylvania ". .-'-.,.;.,., ,...,., en ~--.. '. ~ ." ",«'-'!'Z ~. ~,....~~~~~tt.?~- ~" n-? ••1 o... co -0- ~ REPOR~D APP~SAlr~ ;0.TTl ;;0 -c-E U>0C -..:r:-en e..-__ -(I)c::::;[Z".(.0 ;- ::'::::.:rr;~~.~:.~~ ("")..,..,.-',t:...o -eo::-':1:r:;:'- 1:Jr-""'-P-(I)o McCREIGHT,MARRINER &McCREIGHT 800 Washington Trust Building Washington,PA 15301 I.~ '" LAST WILL AND TESTl~lENT I,CLARENCE O.ASHBAUGH,of the City of washington, Washington County ,'Pennsylvania,do hereby make,pUblish and de~lare this to be my Last Will and Testame~t hereby revoking any ofuer Willor wills by me at any time heretofore made. 'I.I ,direct my executrix hereinafter named to pay all my just d,ebts and,funeral expenses as soon as convenient after my decease. 2'.All the rest,residue and remainder of my estate 'of whatsoever kind and wheresoever situate I give,devise and bequeath to my wife,Hilda D.Ashbaugh,prOVided,however,that if my said,wife shall have predeceased me or shall fail to survive me for a period of ten (10)days then and in such event I give, devise and bequeath the rest,-residue and remainder of my estate to my daughter,Phyllis D.Doria,or,in event my said daughter shall not then be living;then,to the issue of my said daughter, per stirpes,SUbject however,to the trus~provisions hereinaft~r set 'forth. 3.In the event any of the persons entitled to distribution under the provisions of my will are minors at the time said'distribution is to be made,then and in such event,I direct that said distribution to said'minor shall go instead to Pittsburgh Nat ional Bank ,in trust,however,for the following uses and purposes: (a)To invest and reinvest the same and/or hold the same in kind as my said trustee in its sale discretion shall deem / ,.I proper and to pay the net income therefrom to or for the benef~tof said minor until 'said person who was a minor shall have attained the age of twenty-five (25)years at which time the beneficiary of said trust shall have the right to terminate the trust by giving sixty (60)days notice of his or her intention so to do at any time thereafter. \ { iIt J\ t;: fIt ¥- i!~ \.1,j It.t "..~...._~._~~,..-:~-........::.-._....,...,.-'~-,.,_"..._...,;,..~:"'..-...__',":--......~"'''.-~-~--:-:....,..,.-y":-.-.~.::~"-'":-'"!~:."':"...-o;-;---:"'"."""""-"~.-~..,-.-.'.,..~.....,.:..... .:..',,'::"..-:...".:-~:'....:~---.: ... (b)'I-direct that said tru~tee during the term of the trust shall have the right in its sole discretion to use the principal of said trust or any part thereof for or in behalf of said beneficiary to defray the costs of advanced education in a recog- nized college or unive!sity or,to relieve hardship or distress. (c)In event the beneficia~y of said trust shall die before reaching the age of distr1bution of said trust,the share o~said ben~ficiari shall vest in the heirs~law of said beneficiary. 4.I nominate,constitute·and appoint my wife,Hilda D. Ashbaugh,executrix of this my Will,provided,bowever,that if my said wife shall be unable or unwilling to act,then and in such event I appoint my daughter,Phyliss D.Doria,to be such executrix, and direct that no bond for my executrix shall be required. IN WITNESS WHEREOF I have hereunto set my hand and seal this 2,f/ttday of __-:.N.;;..;_·:_~::.'~··/,:-::..:;;;..:,__,1965.' .~ I Signed,sealed,'published and declared by Clarence O. Ashbaugh,the above named testator,as and for his Last Will and Testament)in the presence of us,who at his request,in his presence and in the presence of each other,all being present at the same time,have her~unto subscribed our names as witnesses. :..:...~ IIi;f!. -..5,"h •.'::...::.."':"'-';'~'·'7"'"':·:"""'~.""'·"'!"",",~.~·1'",-~",,,,,~,.~,....~;t~,·.'t;.,,.,,,·;.~<::.::._.,,"~,,'e;."..,•.J.......~•.,..'-.:'"";'('~~':.',-.-1-....... .'~'.If . " ,.... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COUR~DIVISION IN RE:) ) (~_fc tf-7 3 ;ESTATE OF ) ) CLARENCE O.ASHBAUGH,)NO.of 1971,o.C. ) DECEASED.) PETITION FOR SETTLEMENT OF A SMALL ESTATE UNDER SECTION 202 OF THE FIDUCIARIES ACT OF 194~,.P.L.512, AS AMENDED. ,. TO THE HONORABLE,P.V.MARINO:, The petition of Hilda D.Ashbaugh respectfully represents: 1.That Clarence O.Ashbaugh,also known as C.O. Ashbaugh,resided at 666 Donnan Avenue,Washington,Washington County,Pennsylvania. 2.That the said Clarence O.Ashbaugh died May 7, 1968. 3.All personal property of which the decedent died seized consisted of shop tools and equipment in the amount of $935.00,ammunition and loading equipment in the amount of $66.90, guns and gun parts in the amount of$1127·~'O(])".ai1d;a 1967 Dodge four-door sedan Coronet 440 automobile $1640.00 or a total value for all personal property of $3,768.90.No wages were paid direct to members of the decedent's famiiy under Section 201 of the ~iduciaries Act of 1949. 4.The decedent left a will dated December 28,1965, ~hich will was admitted to probate by the Register of Wills of Washington County.Your petitioner is the sole residuary legatee, having survived the ten day period specified in the will,and is sui juris and resides at 666 Donnan Avenue,Washington,Pennsy1vani~. ..'. I.,. ..' 5.There are no unpaid claims against the estate except that of your petitioner for reimbursement. 6.There is attached hereto and made a part hereof an Appraisemen~by two adult persons familiar with the v~lue of the assets involved. 7.Your petitioner,as surviving spouse resid~ng with the decedent at the time of his death claims the family exemption in the amount of One Thousand and no/lOa ($1,000.00) Dollars. 8.That your petitioner has paid Stuart F.Barnhill Funeral Home the sum of $1266.00 for funeral expenses,has reimbursed McCreight,Marriner &McCreight the sum of $13.00, for letters testamentary,$25.00 for payment of advertising the granting of letters in Observer-Reporter and Washington County Reports,$2.00 for notary fees,$1.00 for short certificate and $1.00 for death certificate'or a total of•t $42.00,'$150.90 attorney's fees and ~$3.ob fot.'notary'fees:..:and $8~00"for filing in connection with this petition. WHEREFORE,your petitioner prays that an Order of Distribution be made award~ng to y.our petitioner $1266.00 in reimbursement of the funeral expenses,$203.00 in reimbursement of costs as hereinabove set forth and $1,000.00 on account of the family exemption,that appropriate inheritance tax on the residue be awarded to the Commonwealth of Pennsylvania and the balance distributed to your petitioner as residuary legatee under the will. ... I ".' • ;l COMMONWEALTH OF PENNSYLVANIA ) (SS: COUNTY OF WASHINGTON ( ,.. ,I'.'. Personally appeared before me,the undersigned authority,HILDA D.ASHBAUGH,who,being duly sworn according to law deposes and says that the facts set forth in the foregoin Petition are true and correct to the best of her information, knowledge and'belief. Sworn to and ·subscribed before me this 31st day of A~g~~~1971. ..I'. ; IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPH~NS'COURT DIVISION IN RE: ESTATE OF CLARENCE O.ASHBAUGH, DECEASED. ) ) ) )NO. ) ) ) ) of 1971,O.C. §.~~~mber /.,/JANDNOW,~v,1971,the within petition I having been presented to the Court and the Court finding that the estate falls within the jurisdiction of Section 202 of the Fiduciaries Act of 1949,P.L.512,as amended,and that there are no unpaid creditors except the petitioner and the Commonwealth of Pennsylvania,NOW THEREFORE,-on motion,.of McCreight,Marriner &McCreight,IT IS ORDERED that the executrix petitioner shall reimburse herself in the amount of $1266.00 for funeral expenses,$203.00 for attorney's fees and costs, $1,000.00 for family allowance,leaving a residuary balance of $1,299.90. ! - STATE OF PENNSYLVANIA ) )SS: COUNTY OF WASHINGTON ) Personally appeared before me,the undersigned authority,BESTON M~BILL and GRACE D.HILL ,- of the City of Washington,Washington County,Pennsylvania, who,being duly sworn according to law depose and say: 1.That they are adult persons familiar with the personal effects of Clarence O.Ashbaugh,deceased,and that the full and fair value of said personal effects is as follows: Shop tools and equipment $935.00 Ammunition and loading equipment 66.90 Guns and gun parts 1127.00 1967 Dodge Four-door sedan Coronet 440 automobile 1640.00 TOTAL VALUE ----~-----------------$3768.90 Sworn to and subscribed before me this 8TH day of September,1971. ,<BARBARA CRAIG,NOTARY PUBLIC 0 ",WASHINGTON,WASHINGTON COUNTY MMY COMMIS~ION EXPIRES :UNE 25.1974 ember,PennsylvanIaAssociation ofNotarIes