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HomeMy WebLinkAboutOC1968-1417 - ESTATE OF SHEMONYRCC-134 (10-75) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE' BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHER ITANCE TAX APPRAISEME~T AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMlNISTRA TlON TO:Mrs.Lucy Shemony 900 Meadow Avenue Dat~: COLJnty ---'-"v'-""a....s....h~i...n....,gbt.....,...o.....n~---- Charleroi,PennsYlvania 15022 County File No._ BLJreau Fi Ie No.63-68-1417 We have received notice that,as a result of the death of Edward.V.Shemony (Charleroi) on August 16 19 68,you came into owners'nip of certain property through right of survivorship,which was formerly o't"ned by the decedent. .. Under the Inheritance and Estate Tax Laws of the Commonwealth of Penrsylvania such transfers are tcxable and t~e liabil1t:,for the p.ayment of the inheritance tax.due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:U.S.Series E.Savings Bond,held in the Safe Deposit Box of Shemony,Tony or Edward.Bonds were issued in the.. names of Edward V.Shemony or Mrs.Lucy Shemony.Purchased from 12-44 thru 3-68.'8-$100 Bonds.1-$25 Bond and 18-$50.00 Bond.Balance as of date of death,$1,441.01 appraised by the Commonwealth,as of the date of death,at $1,441.01 100 %of tH s amount is taxable at the rate of .6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEB TS NET TAXABLE AMOUNT $1,441.01 /016'...3/ AMOUNT OF.TAX DUE .86.46 770 If you pay the above:a~ount within three (3)months of the date of death of the decedent,or on or before _ --19__,you may deduct a discount of 5%of the amoun t of tax.due,or This tax became delinquent'nine (9)months after death (one year if death occurred prior to December 22,1965 and fifteen months if death occurred on or after December 22,1965 but prior to June 17,1971)and in addition to the tax,statutory interest at the rate of 6%of the tax per amnum is also due as of *Nov~16 19 69 in the amount of to Aug.16,1976 .35.02 --Z 'aL .------~-- *If the tax is not paid by the above date additional interest is due aUhe rate of 6%per annum until paid $121.48=========TOTAL AMOUNT DUE APPRAI SE D BY:AS SE SSED BY:_...,.------,,........,----::-__.....,....,....,...--_::k.a..(Agent for the Commonweolth) /.-(.r./~....j ) INSTRUCTIONS TO TAXPAYERS "':Z/,.1 r~ !:.-.'/:y Make checks or money orders payable to:To insure proper credif)o your account !J ./~./97&this Official Notice llJ!1 st accompany .your payment.Mail;or·.9~ing it .t6':• o V Harvey Stuart,Agent ,.,-Jt-,t,pel,/~£I~~t'lashirigton County Court Ho,us'e LJ ".->,.;. I ..~~rI Washington,Pennsylvania 15301 /CEG-'M,0J 1 Nf.::'anr p..~,es,who ;s oggdeved by th;s no';ce moy objec',he..'o w;,h;n six'y doys oft..,eceip'of said notice os provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72·P.S.2485-1001. ORIGINAL -DELIVER TO THE TRANSFEREE If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to whom you made payment,their official title and the amount. Date Paid.--?C Narry,e and Address of Payee .,l~:~~c••~:lJ~ Official Title Amount Paid .......... Under certai-nrcir<;..umstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just'debts of th~decedent,with funds derived from the property herein taxed,such amounts expended by you mqy ")ql:J,alj~y ,as de.qustions agai,~st th~tgross value of the property in the computation of tax due.If any sU'ch ex'pencHfti·res meet alro~ih"e three follo~irig tests,it ~s recommended that you itel1]ize the pa,yrpe~t~,below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed'dncl'tJllow' those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax., THE THREE TESTS WHICH MUST BE MET ARE THAT: ")n,......·ro r f":••J .J ...)~.) r ,w _J :...,"~•~'t'•j ,," -' .."........ r r 3.These same debts are not also c,laimed,for t!;lX p',urposes,by an executor,administrator or o't~'er '~'" personal represe'ntative of the decedent lfandrir1g,the administration of the general estate of the decedent or any other transferee.' SCHFDIII F OF DFRTS Date Paid I Name of Payee Description of Obliaation Amount Paid // ", r r,"~,.. •.1' ~,t ......'.. (attach separate sheet .if required) COMMONWEALTH OF PENNSYLVANIA) 55: COUNTY OF ).~.,:' I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,,,Jot which f was legally responsible and which I did payout of the property herein taxed.I futher certify,'that to the best of my knowledge and belief, these some debts wi"not be claimed by any other person,for inheritance tax purposes.' SWORN AND·RIBED BEFORE ~~~~-4~AY OF H",~pj '.RUDELLE STETZ,Notary Public ~-'-#---Donora,Weshin9toll Co:,Pa•.,.•~.':....,ii.....~~.~)'. REPO RT OF Rn~iSi:'~'I LLS ~'-:';''.r.I r r-•,...,.r-<"").....'-.',,.... I,the 'undersigned,duly elect"ed Regrste~of"Will's i~'aria f~r'th'~ab6veJ tau'nty,'do respectfully report that I have allowed deductions listed above in the total amount of $--~------ Date of Approval:__...:...-_ Register of Wills ------:---------~----_.- 'M'AONffEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONSINHE.P..J~.·'¥TAX DIVISION.,C-.', OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEiU.iH.l..tND ASSESSMENT OF ASSETS NOT ~lttUl ....T TO ADMINISTRATION •~ "t\ ~/ TO:__MR_S_._L_U_CY_S~HE~MO~NY;.;.;:..._ .900 MEADOW AVENUE CR'RLEROI,PENNSYLVANIA 15022 Dote:.....AtIoo]u.]gJl;Ul..,SJ..t-",,2.oa"'9"~1...;:9Uol6LlOal--- County .....IWiUA~So.l.lHLLI....Nu.GLLJ_T.\"IO..LllN _ County FileNo._......,.-_ Bureau File No.t;3-C'erf'-/v/7 We have received notice that,1~lmi::I~~~~~~~~~'fi~illIltIl8HII~on August 16 19--6.S you caitJe into ownership of certain property t roug X~~transfer from EDWARD V.SHEMONY,deceased. Under the Inheritance and Estate Tax Lows of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby ass.essed consists of:Jt.Say Acct •.110B75 held iR t'Re PITTSBURGH NATIONAL BANK,CHARlEROI OFFTeR,CHARLEROI,Pl.,18 tHe Rames af EDWARD V.SHEMONY or MRS.LUC"SHEMONY.Opened 1-3-52.Balance as of date of death,$9,880.94 .1 appraised by the Commonwealth,as of the date of death,at $9t 880.94 50 %of this amount is taxable at the rate of .6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT j ", It t . If/,:: 4ifZ@,'11 I ~~.z-QrJ ',: 2~1 3 -f/,1 I,'(j#¥! -----------1~ ~ t16N~.___________it Ii"# $ 2"96.43 14.82 296.43 ---------- ----------- $__4...;...,J..;;'9;"".,;4;..,;:.0..;".4..;..7~_ $ AMOUNT OF TAX DUE TOTAL AMOUNT DUE DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT C This tax became delinquent one yeor after the date of death of the decedent and,in addition to the tax,statutory interest at the rate of 6%of the tox per annum is also due as of *-----~- 19 in the amount of *If the tax is not paid by the ab~ve date additio.nal interest is due at the rate of 6/'0 per annum until paid o If you pay the above amount within three (3)months of the dote of death of the ~ecedent,or on or before Nov 16 19 6&you may deduct a discount of 5%of the amount of tax due,or '.,! 't.',ASSESSED BY:------:--:::;---~~------:­(Agent for the Commonwealth) Make checks or money orders payable to: APPRAISED BY~-Lg.~~~~~~. .(Inherifance Tox iNSTRUCTiONS TO TAXPAYERS To insure proper credit to your account this Official Notice must accompany your payment.Mailor bring it to: ~------------ ~~."., Amount Paid I.~Official Title :r ..0'1 nov~Glrf~l1dy P~Ir:fh,<.TOX to on execuTor,odmlllisfrotor.uttorney or olher personal reoresentatlve nl t!lf> Jccedei'it for forwcrding to the Commonwealth,list beioVi the dote paid,r,ame and address of the person to whom you mCJd~~~nt,their officiol title and the amount.~~»,r.. Dote...R·ai"ij;'Nome and Address of Payee Under certain circumstances,if,after the dote of death of the decedent..you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register'of Wills wal examine the debts claimed and allow those which he determines to be proper.'The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts,and 1 1 ! 2 -You actually paid these debts out of the account.or property described above and can furnish proof of such payment,if required,and 3 -These same debts are not also claimed,for tax purposes,by on executor,administrator or other person.al representative of the.de.cedent handling the administration of the general estate of the decedent or any other transferee. III :1 i! I (attach separate sheet If required) SCHEDUl E OF DEBTS Date Paid ~Name,pf Payee Description of Obligation Amount Paid q-/,-.x ..L.'I"~A ...~--.~.~....t~~~-./'2~;:O,"..I T ...Jtt?·,/~A.AA ~./c:T !f-~-.6J?,.---,Q./i -'j -"-=....~- 1:/'-,6~i g /'+.,,- /,:7 /. . ~-...- A /,4ID J I(),,/l //{O/l 7 ~-fJ A -/.::1.-/,'.1 ~-"""I 1'"1.zn h ,~/Q A .....~ //l/.I.'-'" 'f'/~.K'#.Il~J .11 ~/d ~A.d "'~v ';9'JlJ':~~--.j A-.2 I ~/..4I-A""....v .~-v-.(;~-./'.-~.I 7"--TOTAL $Jfr8L.L ""1""',- '- Date of Approval:_ Register of Wills BESIDENT DECEDENTS File No 63-68-1417 OFFICIAL RECEIPT Transfer Inheritance and Estate Tax Form RCC-4-Rl-3-66 No.979048 Date October 29 1968 Office REGISTER OF WILLS,WASHIHOTON Pa. WASHIl\YQTOH County,ss:Receivedfrom--.-1MRS.)Lucy She.BY,Payinl OD Incl.Llab. ~i~of the estate o.......f ----lEDWIllLLfJ-.JA..Rp,DIl--V1-......_SgHEMDQ.Ou;'NYa..L _ who died Anp.t 16,1968 ,the sum of ONE HUNDUD FIFTY·TWO and 39/100 -..-Dollars, being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: II IJ~9 COMMONWEALTH OF PENNSYLVANIA I Appraisements Made and Filed Real Estate Date Valuation $------ $------ Total $,------- Personal Property bate Valuation ""'.-_""t_6 _.-..~..----~~. ,+-....,,,$4.940.47 $,------- Total Tulu!CrOG6 ARH~ls Less Debts and Expenses of Administration Clear Value of Estaie Valuation of Life Estates or Annuities Date 19__ __________19__ $4,940.47 $.&.g40..47 $2,267.00 $2,673.47 $,------ $. NOTE:This Triplicate Receipt to be retain.d by the Regl.t.r of Will.cmd fil.d in numericed sequence for audit purpose•• NOTE:In accepting the transfer inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com- monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever. Estate Tax Assessments Date 19__$------- ________19__~$=========== MOORE BUSINESS PORMS,INC.,ELMIRA,H.Y. ;;;f/K "1 r:,..-e"() Register of Wills 152.39Total$_ *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1956,P.L.1757,effective June I,1957,as amended by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302. SEjL /;../'I'(/..J,-.,,-£..."37-15i-8 "'ed'l'lxIJOOD~[LD©£IJ[E FORM RCC-4-Rl TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 837156Docke+L__-J:Page'-J1wine _ EDWARD V.SUBJroNYEstateo'Lf _ OFFICE OF REGISTER OF WILLS WASHB-cTON.----------~--_,Pa. Date O..:-c_t_o_be_r_29__19 68 SIGNED AND SEALEP AS PROVIDED BY SECTION 1201.ACT APRIL 9.1929.P.L.343 AS AMENDED BY ACT MAY 15.1945.P.L.528 RUSSBLL »ARINO Register of Wills 1201 (g).Act 01 April 9.1929.P.L.343.as amended.viz:-"To receive Irom Registers 01 Wills all duplicate re-ceipts lor taxes paid to them by executors or adminis- trators and to charge the Registers receiving the money with the amount receipted lor.The original 01 each suchreceiptshallbesignedandsealedbytheRegister01 Wills and transmitted to the executor or administrator. whereupon it shall be a proper voucher in the settlement01theestate.In no event shall the executor or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegister01Wills," Fill in below name and address 01 person to whom tax receipt is delivered: MRS.LUCY SHBHONY 900 dADOV AVBNUB CHARLEROI,PBNNSYLVANIA 15022 L $ $3.12 1 11 1I $10.82 $'1.'10--~~·-----11:41 $--::--::-::;:--:::-=------$---------Inl$j~ III$__$--~ll·1%Tax on $$_ Estate Tax,Act of May 7,1927 $-Il~l II$_----'7....::.-,7_0--1 2%Tax on 6%Tax on TOTAL AMOUNT PAID 15%Tax on TOTAL TAX CREDIT Less five percen-um of tax if paid within three months after dote of death" Plus interest at the rate of~%from 11~16~69 to Date SEA L 8ft/100.__._~___-_d II1/1 ••.'.''..,..'.0 ars representing Per.nsylvania Inheritance or Ind.Llab,Estate Tax due from the following estate: Charleroi,Penntylvanla County W:..:..;a=8=1m=...·='t--=cO=Il:.....------t ,I Re:a~ks./., ~l'/II.­~~> r~-==-:~=--=.:==.:-=:::::,~-:~--~~=:-:::::-~/ f'I~!I RCC·4 (6·74)'".COMMONWEALTH OF PENNS'YLVANIA _.- \I~i "DEPARTMENT OF REVENUE I·=J NO.F12477 OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX [I~r'.=================================101 iii RECEIVED 'TEN and iHlel~From:Mi,'tuq Shemony -.Paying On i11,~!Address 900 Meadow AvenueIi.~ I File No.63.,68~141?Dote of Death 8·16~68i!~,'1 .Dote of Payment _--:-,::-A_U_IU'=-::-_t:-:'._5-:::.",....-'_9_"I_6 -----i Edward V.ShemollY',.... Nome of Decedent ~U~II~.~I~I~I~I~X~XX~U~X~D~~~,~.~_--..j NOTE:This Triplicate Receipt to be retained for audit purposes. Received by ~~~~--:t-.' NOTE:In accepting the transfer inheritance tax an future estates.:prior to the death of the life •(%-gnature)'rn c:::: tenant or tena~t for years,as evidenced by this receipt,it is understood that the Cammonwealth shall~"•I.l nat be precluded or prevented fram hereafter ossessing additional inheritance tax at the death of the ~j;~'-"d://-~fl life tenant or 'enant for years whenever it appears that such additional tax may be legally due and----''-----;,r':=''':===7;:(T.!=itl;::'e')...=.;,p-~=-===~=--·IH~I r........_....c...o..."e...ct..ibl.e...fo..r a.,..y..re.as..on_w.h_at..sa...ev.e..r...............:-:._..-<,........_~~'_",:,._:~,_.-._!J