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Home My WebLink AboutOC1968-1063 - ESTATE OF MILLER--~--------------------------------- j, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 April 23,1969 Russell Marino to ~ Register of Wills '3.-L ro·I 6 Washington County Court House b Washington,Pennsylvania 15301 Re:Estate of Chester S.Miller File No.2-68-R-2326 Docket No.25-215-8 County of Allegheny Dear Mr.Marino: We have received a report from Mr.Marius G.Santicola,Chief Appraiser of our Allegheny County Inheritance Tax Office in Pittsburgh, Pennsylvania,which report reflects that a payment of $437.94 was received by your office on July 30,1968,in payment of Roberta DaVia tax liability on an in-trust account in the Mt.Lebanon Federal Savings and Loan Association having a balance as of the date of Mr.Miller's death of $7,683.26. This decedent,at the time o~_his death,was a resident and domiciliary of Allegheny County and hence,your office erroneously collected the amount of tax mentioned in thE?previous paragraph.Mrs. Mildred H.Holz,Receipts and Accounting Supervisor,advises that the correct procedure to correct the record in such cases is as follows:, "When Inheritance Tax has been collected in one County,which should rightfully have been collected in another County,the Register of Wills erroneously collecting the Tax must certify the amount collected to the Register of \vills of the County in which the Tax should have been paid. If commission has been retained,the Register of Wills must send his personal check to the Register of Wills of the County in which the Tax is rightfully collectible. rp~.f=t11 ?nt-\~~ ~l.f' "',, .. Russell Marino,Register of Wills Re:Estate of Chester S.Miller Page 2 If no commission was withheld by the Register of Wills collecting the Tax and there is commission due the Register to whom the Tax should have been paid,the only recourse the Register of Wills would have would be to take up the matter with the Auditors at the Annual Audit by the Department of the Auditor General." It is recommended that the above procedure be followed so that the records in this estate can be properly adjusted in Allegheny County. Very truly yours, a~~~ Robert L.Schrift,Assistant Chief Inheritance Tax Division For:Richard L.Witmer,Director Bureau of County Collections RLS/ans cc:Marius G.Santicola,Chief Appraiser,Allegheny County ../ Pa. RESIDENT DECEDENTS FileNo.63-68-1063 COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax 19 68 ~9FormRCC-4-RI-3-66 No.949041 Date Julv 30. Office REGISTER OF WILLS,WASHINGTON ___t_''d_A_SH_.,_I_N_G_fO_._N ICounty,ss:Received from Roberta De.V'ia,Pa.ri..!!on Ind.Liab. mti...~-~~)of the estate olL.f --=C...::..--=S..,:...._UI:.:·=.t=:LB::::::R:::.._ who died May 9..fi~,the sum of 'OUR HUNDRED THlRTY-SEVSN and 94/100......Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax NOTE,This Triplicate Receipt to be retained by the Register of 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 additional tax may be legally due and col1eclible for any reason whatsoever. Estate Tax Assessments Date 19__$,------- ________19__~$======== !YOOO ~[LO ©£1JTE 460.99 $-------- $460.99 $====== $----:------ $23.05 5%$ 10%$ ,~~,~$ 15%$ Tax on $_ Tax on $_ MOORE BUSINESS FORMS,INC..ELMIRA.N.Y. Exemptions *$============::::. Register of Wills Tax on $*1 ,683.26 ~". Tax on $~_'--_ $======== Total $431.94- *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1.956,P.1.1757,effective June 1,1957,as amended by Act No.381,approved July.11,1957,and Act No.207,1961,Section 302. 'S E'AL).,..:I:bt~7~""~~c.~;::;;;::l/$-~~...tJ Less Tax Previously Paid (if any) Balance Total Tax Less five per centum of tax if paid within 3 months after date of death Amount of Estate Tax Assessed under the Act of May 7,1927. Total Estate $_ Add interest at the rate of rc; from _--,._ to _ $,------ $,------ $. $,------ $. $1.683..26 $. J7-13l/-i\. Valuation Valuation $,-----'-_ $------- Total Date Date Real Estate $'gOA3..2fi $------- Total Total Gross Assets Less Debts and Expenses of Administration Personal Property Clear Value'of Estate Valuation of Life Estates or Annuities Date 19__ _________19__ ~lf':,'HA'd ~ACCT;. FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 37'Docket _Page)3'!Jjne,--<..'1__ c.s.t4ILLBREstate0'1-£_ OFFICE OF REGISTER OF WILLS tlASH1WTON,-------------__~Pa. Date__---=J"'-..::ul~y~30=___1~L 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 suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator.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 Clddress of person to whom tax receipt is delivered: nOBBEnA DaVIA 33 Km~"WlH DilIVE L 152Z3