HomeMy WebLinkAboutOC1968-0824 - ESTATE OF KINGRCC-144 (10-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
TO:The Register of Wills
_W_a_s_h_in----=:.g_to_n County
CERTIFICATION -
NO ASSETS IN ESTATE
Date:February 7,1973
Estate of Matilda C.King
Date of Death March 2,1968
County File No._3_7_-_1_24_-_9 _
Bureau File No.63-68-824
/
On _...:;M=a;::.r....::;c.::..:h:.....-_,19~,I fiIed a petiti on for letters ~t:.:::e:..::s~t::::a=.::m:=:e::::n~t~a::.::r::...yL__
(probate of Will only)in the above estate for the sole purpose of
settling and clearing title to a parcel of land believed to belong to the decedent.
In checking further,it was determined that the real estate was titled in
two names as tenants by the entireties.
This is to certify that there were never any assets,reportable for Pennsylvania Inheritance Tax
purposes,in the estate of the decedent either at the dote of death or subsequent thereto.
I certify that the statements contained herein are true and correct,to the best of my knowledge
and belief.
Signoture/~d ~
Title Executrix
Receipt Acknowledged _~
(Register of Wills)(Dote)
(PREPARE IN TRIPLICATE)
.REV.1500'''Ex+(6.85)
f",_:
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUEPOSTOFFICE80X8327
HARRISBURG,PA 17105·8327
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
J7-/e5?/~1 J /
FILE NUMBER to
63-68-824
103
-0-
~ite
-=3
::0 ;:0
15021
ZrnG)
-1 :::0
00
2:""1
O~o
~I
I""0 (f;»
(18)_
(19)_
(20)
(20A)
(20B)_
o 3.Remainder Return
o 5.Federal Estate Tax
Return Required
_8.Total Number of Safe Deposit Boxes
(~)
30 South Main Str~~<;;»f"Tl
Washington,PA ~3~1
DECEDENT'S COMPLETE ADDRESS
(8)$100.00
900.00
2,717.28
(11)],617.28
(12)-0-
(13)
(14)-O-
X .06 =
X .15=
(17)
Interest
St.,Washington,PA 15301
o 7.Decedent Maintained a Living Trust
(Attach copy of Trust)
no asset.certi-rn 2.Supplemental Return :t:lcatlon pre-viously filedo4a.Future Interest Compromise
128 Raymond St.
Burgettstown,PA
03/21/68 C"~Washington
DATE OF DEATH
225-5270
J.Lynn DeHaven,Esq.
o 1.Original Return
o 4.Limited Estate
lQI:6.
B.Enter the total of line 20 and 20A on line 20B.This is the BALANCE DUE.
Make Check Payable to:Register of Wills,Agent
,0 S.Main St.,Washington,PA 15301
15.Amount of line 14 taxable at 6%rate (15)_
(Include values from Schedule K or Schedule M.)
16.Amount of line 14 taxable at 15%rate (16)_
(Include values from Schedule K or Schedule M.)
17.Principal tax due (Add tax from line 15 and from line 16.)
18.Credits Prior Payments Discount
+
19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.
A.0 Check here if you are req~esting a refund of your overpayment.
20.If line 17 is greater than line 18,enter the difference on line 20.This is the TAX DUE.
A.Enter the interest on the balance due on line 20A.
1.Real Estate (Schedule A)(1)__-=$....1'-"0'-"0<-'.'-'0><...><.0 _
2.Stocks and Bonds (Schedule B)(2)_
3.Closely Held Stock/Partnership Interest (Schedule C)(3)_
4.Mortgages and Notes Receivable (Schedule D)(4)_
5.Cash,Bank Deposits &Miscellaneous Personal Property(5)_
(Schedule E)
6.Jointly Owned Property (Schedule F)(6)_
7.Transfers (Schedule G)(Schedule l)(7)
8.Total Gross Assets (total lines 1-7)
9.Funeral Expenses,Administrative Costs,Miscellaneous (9)_
Expenses (Schedule H)
10. Debts,Mortgage liabilities,Liens (Schedule I)(10)_
11.Total Deductions (total lines 9 &10)
12.Net Value of Estate (line 8 minus line 11)
13.Charitable and Governmental Bequests (Schedule J)
14.Net Value Subject to Tax (line 12 minus line 13)
TELEPHONE NUMBER
King,Mathilda C.
SOCIAL SECURITY NUMBER
DECEDENT'S NAME (LAST,FIRST,AND MIDDLE INITIAl)
184-14-7088
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A.~oV
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IIIVIIIQ
II-IIIZ111111~Q~z00VA.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (J/)IN THE
APPROPRIATE BLOCKS.
.....
1.Did decedent make a transfer and:
a.retain the use.or income of the property transferred,.
b.retain the rig~t to designate who shall use the property transferred or its income,
c.retain a reversionary interest or .
d.receive the promise for life of either payments,benefits or care?..
2.If death occurred on or before December 12,1982,did decedent within two years
preceding death transfer property without receiving adequate consideration?If death
occurred after December 12,1982,did decedent transfer property within one year of
death without receiving adequate consideration?.
3.Did decedent own an 'in trust for'bank account at his or her death?..
YES NO
X
X
x
x
~
x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
_..._--_._-~~~~~~~~~~~~~-~--------------------,
~EV;1502 EX+(7.83)
0"
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURNRESIDENTDECEDENT
ESTATE OF
Mathilda C.King
SCHEDULE II A"
REAL ESTATE
FILE NUMBER
63-68-824
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule "F")All real estat.should be reported at fair market
value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller,n.ith.r being
compelled to buy or sell,both having reasonable knowledge of the relevant facts.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
l~'Decedentat the time of her death was the
owner of Lot No.28 in the J.Winfield Reed
Plan of Lots,Section 3,which said plan of
lots is recorded in the Recorder's Office
of Washington County,Pennsylvania in Plan
Book 4,page 154.Said lot fronts 40 feet
on Raymond Street and extends back 120 feet
to 'an alley.The executrix of the estate,
believing that title to the said lot of
ground was held as tenants by the entireties,
previously filed a certification that there
were no assets in the subject estate.A copy
of the certification is attached.It has now
been determined that the said lot of ground
was titled solely in the name of the decedent.
Therefore,this return is being filed at this
time to clear title to the subject real
estate.
The value of said lot of ground is based
upon the consideration for which it was sold
on June 13,1968 by deed of record in Deed
Book 1281,at page 1120.
TOTAL (Also enter on line 1,Recapitulation)
(If more space is needed insert additional sheets of some size',)
$100.00
SlOO.OO
REV-I5H E)(~(7-83)
CO~MONWEALTHOF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mathilda C.King
ITEM
NUMBER
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
DESCRIPTION
FILE NUMBER
63-68-824
AMOUNT
A.
1.
Funeral Expenses:
Lee and Wilson Funeral Horne -funeral service $900.00
B.Administrative Costs:
1.Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions .-id
2.Attorney Fees
3.Family Exemption
Claimant.Relationship
Address of Claimant at decedent's death
4.Probate Fees
C.Miscellaneous Expenses:
1.
TOTAL (Also enter on line 9,Recapitulation)
(If more space Is needed Insert additional .heets of same size)
$900.00
,.
~E:V.1512-EX~(7-83),
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mathilda C.King
ITEM
NUMBER
SCHEDULE "1"
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES,AND LIENS
DESCRIPTION
FILE NUMBER
63-68_824
AMOUNT
1.Liens of the Pennsylvania Department of Public
Welfare filed at No.296 August Term,1977 A.D.
and No.40 October Term,1979 A.D.in the Office
of the Prothonotary of Washington County,Penn-
sylvania
TOTAL (Also enter on line 10,Recapitulation)
(If more lpace II needed Inlert additional Iheetl of IRmeIlze)
$2,717.28
~2,7l7.28
\
,I'·~
RE~-15.\3Elh (12-85)
~,..
.COMMONWEALTH OF PENNSYLVANIA
.INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mathilda C.King
SCHEDULE J
BENEFICIARI ES
FILE NUMBER
63-86-824
ITEM AMOUNT OR
NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP SHARE OF ESTATE
A.Taxable Bequests:
1.Archibald King son 1/3
,
2.Shi rley Henderson grand-1/3
dauqhter
3.Patricia Griffith grand-1/3
daughter ,
ITEM
NUMBER NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B.Charitable and Governmental Bequests
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13,Recapitulation)$
(If more space Is needed,Insert addItional sheets of same sIze)
REV.1J47EX (12-86)
.CO~MONWEAlTH OF PENNSYLVANIA '"(\f,1I NOTICE OF INHERITANCE TAX
-DEPARTMENT OF REVENUE •,.'.'if-.""l'l APPRAISEMENT,ALLOWANCE OR DISALLOWANCE ACNBUREAUOFINDIVIDUALTAXES
P,O,BOX B327 •.""I OF DEDUCTIONS,AND ASSESSMENT OF TAX
HARRISBURG,PA,17105-8327 I DATE 06-02-87
101
ESTATE OF KING MATHILDA C FILE NO.63 68-0824
DATE OF DEATH 03-21-68 COUNTY WASHINGTON
NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR
PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY.MAKE CHECKS PAYABLE TO "REGISTER OF
AGENT".
TAX
WILLS,
J LYNN DEHAVEN ESg
STE 103
30 S MAIN ST
WASHINGTON PA 15301
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
CUT ALONG THIS LINE :.-RETAIN LOWER PORTION FOR YOUR RECORDS ......
NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV.1547EX (12-86)
ESTATE OF KING MATHILDA C FILE NO.63 68-0824 ACN 101 DATE 06-02-87
TAX RETURN WAS:(X)ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:ORIGINAL RETURN
1.Real Estate (Schedule A)
2.Stocks and Bonds (Schedule B)
3.Closely Held Stock/Partnership Interest (Schedule C)
4.Mortgages/Notes Receivable (Schedule D)
5.Cash/Bank Deposits/Misc.Personal Property (Schedule E)
6.Jointly Owned Property (Schedule F)
7.Transfers (Schedule G)
8.Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
)CHANGED
(1)100.00
(2).00
(3).00
(4).00
(5).00
(6).00
(7).00
(8)100.00
(15)--=•...=0...=0-'X.06=.....;.:...;:O:...;:0'__
(16).00 X.15=.::..c.0::....;0,--
(17).00
(11)
(12)
(13)
(14)
(9)-=9-=0-=0-=.-=0-=0_
(10)__-=2,-,,-=7-=1-=7_.-=2-=8_
9.Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H)
10.Debts/Mortgage Liabilities/Liens (Schedule I)
11.Total Deductions
12.Net Value of Tax Return
13.Charitable/Governmental Bequests (Schedule J)
14.Net Value of Estate Subject to Tax
NOTE:If an assessment was issued previously,lines 14,15 and/or 16 and 17 will
reflect figures that include the total of ~returns assessed to date.
ASSESSMENT OF TAX:
15.Amount of line 14 taxable at 6%rate
16.Amount of line 14 taxable at 15%rate
17.Principal Tax Due
3,617.28
3,517.28-
.00
.00
..TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATE#INTEREST (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST .00
*IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE .00OFADDITIONALINTEREST
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT"(CR).NO PAYMENT IS REQUIRED)
Inheritance and Estate Tax Act,Act 255 of 1982 (72 Pa.C.S.To fulfill the requirements of Section 1740 of the
Section 1740l.
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 11 of the booklet,"Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to:REGI STER OF WI LLS,AGENT.
All payments received shall first be applied to any interest which may be due,with any remainder applied to the tax.
A refund of a tax credit.which was not requested on the Tax Return,may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax"(Form REV-1313).Applications are available at the Office
of the Register of Wills,any of the 24 Revenue District Offices.or from the Department's Forms Service Unit 24
hour Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)351 -2065,
or in Pittsburgh -(412)565-3601.
REFUND (CR):
PAYMENT:
RESERVATION:Estates of decedents dying on or before December 12,1982 --If any future interest in the estate is
transferred in possession or enjoyment to Class B (collateral)beneficiaries 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 Class B (collateral)rate on any such future interest.
PURPOSE OF
NOTICE:
OBJECTIONS:Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of
tax (including discount or interest)as shown on this Notice may object within sixty (60l days of receipt of this
Notice as follows:
--by written protest to the Department of Revenue,Board of Appeals,P.O.Box 8480,Harrisburg,PA 17105-8480 OR
--by election to have the matter determined at the audit of the account of the personal representative OR
- -by appeal to the Orphans'Court.
ADMIN-
ISTRATIVE
CORRECTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau
of Individual Taxes,P.O.Box 8327,Harrisburg,PA 17105-8327.ATTN:Post Assessment Review Unit
(717)787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"for an explanation
of administratively correctable errors.
DISCOUNT:If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of
the tax paid is allowed.
INTEREST:Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of
death,to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six
(6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after
January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the Pennsylvania Department of Revenue.The applicable interest rates for 1982 through 1987 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20%.000548 1985 13%.000356
J983 16%.000438 1986 10%.000274
1984 11%.000301 1987 9%.000247
--Interest is calculated as follows:
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice,
additional interest must be calculated.
And now May 10th.,1968,comes Shirley aenderson who being dUly sworn doth depose
and say that she will well anc truly administer the goods and chattels,rights and
credits of Mathilda Caroline King,a/k/a Tillie King,a/k/a Tillie L.King deceased,
to the best of her skill and jUdgment in strict compliance with the laws of this
Commonwealth,mindful of the laws relating to inheritance taxes.
,
COMMONlI1EALTH OF PENNSYLVANIA,
WASHINGTON COUNTY,
(
(5S.:\
\
Sworn and subscribed before me this
10th day of May A.D.1968
Russell Marino,Register
(
)
(
)
(
Shirley Henderson
LAST WILL &TESTAMENT
of
MATHILDA CAROLIBE KING
I,MATHILDA CAROLINE KING,a resident of the Borough of Burgettstown,
Washington County,Pennsylvani.a,being of sound and disposing mind and 'memory,hereby
revoke all wills and codicils/as well as all instruments of a testamentary nature here-
(
tofore made by me,and do hereby make,publish and declare this to be my Last Will and
Testament in manner and form as follows:
t
..;
FIRST:I direct that all my just debts,funeral bills and
testamentary expenses shall be paid by my Executrix
hereinafter named,as soon as conveniently may be
following my death.
~
personal or mixed,of whatever nature ana wheresoever I \
,S'tI-reSIdUe ana remaInoer 01 my es l..-.
situate which I may own or may have the right to dis-.I ,
pose of at the time of my death,I ~ereby,give,devise
and bequeath to my son Archibald King,my granddaughter
Shirley Henderson and Patricia Griffith,to be divided
equally,share and share alike.
THIRD:I hereby nominate and appoint my granddaughter,Shirley.
Henderson,to be the Executrix of this,my Last Will
and Testament.
IN wrTNE~S WHEREOF,I have this 20th day of January,1966 A.D.,signed,
seal~d,published and declared bhis instrument as and for my Last Will and Testament.
Mathilda Caroline King (SEAL)
The foregoing instrument was subscribed,sealed and declared by MATHILDA
CAROLING KING,the Testatri abovenamed,as and for her last Will and Testament,in our
presence and in the presen e of each ot us,and we at the same time and at her request,
in her presence and in t e presence of each other,hereunto subscribed our names and
addresses as attesting witnesses,this 20th day of January,1966 A.D.
\
Dolores Speer
Pearl Lyons
residing at
residing at
Burgettstown,Pa.
Burgettstown,Pa.
•
.,..
,COMMONWEALTH OF PENNSYLVANIA
ASHINGTON COUNTY,S8:
BE IT REMEMBERED,That 'upon this 13thr'day of June 1968,before me
,...:~.\t
ussell Marino Register for the probate of Dolore.s Speer and Pearl Lyons the subscribin
itnesses to the foregoing attached Will of Mathilda Caroling King a/k/a Tillie King,
a/k/a Tillie L.King deceased,who hfter being dUly qualified according to law,depose