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HomeMy WebLinkAboutOC1968-1557 - ESTATE OF SMITHRCC-81 (2-64) .COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEA8E REP'IR TO 37-167-4 In Re: Est ate of ____ _.:T:..:.H.:..:O::..:MA=S_;S;:;.:MI=T:..:.H=--------- ______ w!!:-A:!!:S::.!.'H~I:.!!NG:::..T::.:O::.!.N=----.--County -File No. 63-68-1527 Dear Mrs. Johnson: You are hereby notified that the original appraisement in the estate of Thomas Smith has been filed in the office of the Register of Wills qf WashingtQn County on December 11 , 1968 • Said appraisement reflects the following valuations: Real Estate __ ~------~~-=~--~---Jt. Held ~----=,..:...6;,..::55~·=-35:;..,.,........;._--.--- Transfers __________ ~~9~,~0~0~0~.~0~0-------- Total _______ ~9u·~6~s,s.~·.3~5~.----- 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 year 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 ___ __;D~e~c~e~mb~e~r~ll~,~l~9~6~8 __ __ DATE OF DEATH: April 19, 1967 Note: This is not a bill. j 1'1 C C·/19 ('6·67) ;:;"vll'\MONWEAL. TH OF PENNSYL.VA~'IA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SNITH, THO!JJAS FILE # 63-68-1557 April 19, 1967 SUMMARY FILE # 63-68-1557 rtSPOHT OF INHERITANCF. TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser 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" and "E". Dated: 12-11-68 04:...19-67 HEPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for Washington County, Pennsylvania, do resvectful.ly report that I have allowed deductions in the amounts claimed by deponent, except as to those i terns 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. ~-~/' -»~k --~ Dated: 12-11-68 ~ ~,_,, INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities ES'TATE TAX ASSESSMENTS FOFt USE OF REGISTER ONLY Tax on $ P}:1o 101o Tax on $ Tax on !!: 8.z507.35 :-~ Hi <fa Tax on $ ·--' Exemptions :=(':') Total Estate TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within REGISTER OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $ $ $ _____ ~ 9,QOQ.OO 655.35 -~55.35 ; J.,l-48.09 8,507.35 *~--·~· ·-·- 2,_000.00 655.35 __ -=...;:~~--... -- 9.655.35 =::!l:::e,_lk~8=· 0:;0====..,;;,.___ ======== 8,507.35 COMPUTATION OF TAX d> . ~) ~ $ 170.15 $ $ ____ _ *===== \-=: $-~---- (':') As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. ·, '• 3 months after death *~======~====== ~ALANCE 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% from to FOR USE OF REGISTER ONLY $ -~-~-- TOTAL TAX BALANCE PAID 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. . . .. Year ........... . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF 'I'H<:)b1J\.S SMITH ............ . Deceased Late of . . . . . . . CECIL T WP. ·······················-······-···-·· ···-····-·--·-···-·- County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ~· j Fonn~RCC-2 1968 COMMONWEALTH OF PENNSYLVANIA DATE December ll, . .................................. ................................................. . ........ .... ~ DEPARTMENT OF REVENUS RESIDENT INHERITANCE TAX ................... ~~.~.1.1.~~.~!.?: .............................. COUNTY BUREAU OF COUNTY COLLECTIONS • I APPRAISEMENT "· HARRISBURG. PENNA. 1712 7 FILE NO. .. ............. §.?.::.9?.::::.J.::2.?..7 ................................... Whereas, ............................... Thomas .... S.mit.h ........................................................................... late of .............................. 9.~.~~.~ .... !.!'P.~ .............................................. in the County of ..................... W~~bi..Mt.9..D: .......................................................................... Commonwealth of Pennsylvania, having died on the .............................. +..9 ... :t:..h ................................................ day of .................... ~.P.~~.~ ......................................... 67 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ..................................... W .• R ...... Chan.ey ......................................................... , 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 Appraisement Description of Asset Values Made for Inheritance Tax Purpo1es $ JT. HELD: Savings Acct. No. 19131 in the names of Thomas Smith or M-r~ PP..::~T'l s Jnhn~nn in t.he Pit.tsbur~h National Bank. 218--M Checkin.e: Acct. No. 82-4-784375 in names of Thomas Smith or Mrs. Pearl s. Johnson in the Pittsburgh National Bank 1~6.21 Total 655.35 655 35 TRANSFERS: Lnt. of in Cel!il Twn Washin<IT.on Countv. Pa as described in Deed dated July 18, 1966 from Thomas Smith_.,_ Widower, to Harry E. Johnson and Pearl s. Johnson, his wife, and recorded in Deed Book Vol. 1241, page 926. Upon which is erected a dwelling house. 9,000.00 9,000 00 Total 9,655 34 fonn~~~~bbl:": ::~~w~ /!~~~~~: ~.~ o~er~b~?~?;~:~ ·~~~;i~~;;~~n~?: Appraiser ~ ............................................................................ ......... ························· ..................... <::G.o L (N~ Street) Penna . ..... -... .A ... ~ ... ~ .............. ................................. , ·J (roR Oflloel WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of THOMAS SMITH Deceased. Late of \., CECIL T~i'P • Date of Death, ........ -!\:P.~.i.)-.... +..9., ... J9§7. .................... . Appraiseme1?t Docket Vol., ................. 3.7 .................... ~ ....... . Page, .... .l9.7.::::4 .................... No ... 9J.::::.9.'$.::::J.5..5.7 ........... . Filed in Register's Office, D..~4~ml;?.~~ .... J..l_,199.$ .. . Amount of tax due, $ ................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, ~ Wrote abo.ut Appra-isement, Appeal f1'0m Appraisement, Entered and charged, .... J . .. , PITTSBURGH NRTIONRL BRNK CANONSBURG OFFICE FOUR WEST PIKE STREET CANONSBURG, PENNSYLVANIA 15317 Andrew w. Cummins, Esquire Law & Finance Building Canonsburg, Pennsylvania Dear Mr. Cummins: May 1, 1967 We hereby certify that a savings account #19131 captioned in the names of Thomas Smith or Mrs/. Pearl S. Johnson was carried at this office. This account was made joint on January 4, 1962, and carried a balance of $1,036.88 as of April 11, 1967 whiah was the date Mr. Smith deceased. A regular checking account #82-4-784375 captioned in the names of Thomas Smith or Mrs. Pearl s. Johnson was also carried at this office and showed a balance of $273.82 as of April 11, 1967. This account was made joint Dec- ember 1961. E. F. Gladden Assistant Vice President EFG/br OFFICE OF THE REGISTER OF WILLS County of . YY~~~+~q?-'9]!if ........... . . .. . .. . .. . .. ~~.~:r). .. 9.· .. Y"9Al!l=i.qlf ................ of . R .. J;>,jfL .. :eo~c ~0.?,. Washington~ .. a .... . (Name) (Address) being duly ________ §.W_Q;!;'.D. ___________________ .according to law, deposes and says thab'3he is the ___________ 9.?!~_ghJ§~-------------------------------~."l\I!M:';~tl!e;-lm:.) of the cscacc ef _____ .Tb.omas ___ Smit.h _________________________ whose last residence wasR~_:Q_._#l_, ___ .CanQnsb.urg __________________ __ (No.) (Street) _CsLC_i_l. ___ T_Q~Jl§.h_i_p _________________ .deceased, and that the whole of the estate of said decedent, who died ----~.P..J;"_:jJ= __ J.2_, ___ _l._9 6 7 (City, Borough or Township) <qate) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRAN(i)ES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELl> AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES A~lD RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value NONE 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 account, account number and the exact name or nanies in which the account is registered. Jointly Held Property ·' Pearl S. Johnso This account was made 'oint on Januar account on date of death was 1 036.88. '. a Transfers within TWO YEARS Prior to Death r·; . '-. -..; .I Estimated Value Lot of ground in Cecil Township, Washington County, Pennsylvania ~escribed in deed dated July 18, ]qnn · · to Harry E. Johnson and Pearl S. Johnson, D d 2 e 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 IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF BENEFICIARIES BENEFICIARIES AND ADDRESSES (State full names of all and their addresses who have an interest, vested, contingent/6r otherwise, in estate.) ,/ e rl S. Johnson ! RELATIONSHIP (If step-children or illegitimate children are involved, set forth this fact.) dau hter SURVIVED DECEDENT STATE YES OR NO AGE OF LIFE TENANTS OR ANNUITANTS AT DEATH OF DECEDENT RELATIONSHIP OF JOINT HOLDERS TO DECEDENT INTEREST OF BENEFICIARY IN ESTATE total -~--~. --·--~-----------~---------------------------.. RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED I NOTE .-List first five items in the spaces so provided, observe notations thereon and instructions , DEBT OR CLAIM NATURE OF SAME ., AMOUNT THIS COLUMN ~REGISTER ONLY Speakman Funeral Home Funeral expenses paid $ 1123 00 $ ' . Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * Fiduciary commission *. OTHER DEBTS AND CLAIMS :.. <' ' I .. (*) See Note below l ! Rev. Robert Caldwell Services 25. po! ~ I I. ' I .. I .... I " ~-J :. )·; I ,., -. i 8 t! I ' I '' .. I I Total 1148 oc o(t::_ 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. Subscribed and sworn to before me this ...... ?.~~.t ......... . ........................ day of ... N.ov.ert)P.er ........ , 19.68 ~ 1/Y, ~c.---._=-;;:. · · .. · ..... .6.NoRE:vi ·w: ci.ir,;,:~:}1s: i!~hrv·r,:····-· ..................... . Canonsburu, V/J~';i;:~ton C(l., P·· My Commis~ion Expire. ~AI~ · · · · · · · · · · · · · ,..,~&Lv:;;;;;;:<,'J · .Daug:hter ...... R !p ... #;!.,,. .:!3.C?;x; .. ~ 9.7 ................... . (Street Number) . ..... ~~~~-~~9.-t:-~.t:l.t .. ~ ~-t:l~~y ~Y?:~.~?l ..... . (City or Town and State) Having been duly swom according to law, I do he~e~ certify that the above appraisement is made ................ .r:'e(.'.~ ..... day of ....... ~~ .. ······· A·?· conformity with law on this -. ~ .. ~~ ... C.~ .......... . ..... 14.. .. ~v.~ A~;~-·~ In the event that any future interest in this estate is transferred in possession or enjoyment to collater 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. I, the undersigned duly elected Register of Wills in and for. . . . . . . . . . . . . . . . ...... County, Pennsylvania, do respectfully report that I have allowed debts and. deductions in the amo s claimed by deponent cept as to those items where a greater or lesser amount is set forth in the last column to the right in said schedule above, which greater o ser amo~esents the sum ~ed as a de~uction. Dated: .... ~ ... /C,./f:6.f7 ...... /.?:?.~~-····~······ Register of Wills ,. I' j ':: . -· "' - I l t .... ~ . ~. r' : .. Form No. RCC-62 (2-641 Will Administration }No. · · ........ Year .... . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ........... TIIQ~ .. ~M:t: m ........... . Deceased Late of . ~.~9;i..l:. ~.q\?~.~1?-~P ............ . County of .. '\iY?.~l:?-.~gton ................... Commonwealth of Pennsylvania REPORT AND APPRAISAL o(! '"' Sll\:.'. ::o o3J.Sl:J:nJ · o:-:::.:1111 T1:..:~snu 2 \:J -.... ~ 1 ,. r '' r~ ... ~-~ .~__, ... ~ .... -..... ,. o::~ l' ,.. / ,.., ) ~- -. '"' ·'\ 't< "' ... , "-" ~· j; Form RCC-4-Rl-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 979169 OFFICIAL RECEIPT 63-GS-1557 No. Transfer Inheritance and Estate Tax File No Date December 13 19 6S WASHINGTO~l Office REGISTER OF WILLS. a. tiA:SUtNGTON County, ss: Received from Pearl s. Johnson. Informant ~,)Am~~~u~~~ · · • s . · · · · · ~ . · f the estate o THO:f.tAS SMITH who died A~r:ll.l~h 19__!? the sum of ONE !:UJNDRED SEVENTY .. FIVB and 25/100 -•-, Jollars, 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 12-ll-68 $ 9,000.00 Transfer Tax on$ a.so?.3S 10% $ 1?0 .. 15 $ Tax on$ 2% $ Total $ 9,000.00 Tax on$ 15% $ Personal Property Exemptions * $ Jate t. Jtcl.d Valuation GSS '!> .:4S $ ' ' ' Total Estate $ ·XV/0 ... 15 $ Total Tax $ Total $ ($55 .. 35 Less Tax Previously Paid (if any) $ 9 GSS.3S Total Gross Assets $ ~ ' ' . Balance $ Less Debts and Expenses of 1,148o00 Less five per centum of tax if paid Administration $ within 3 months after date of death $ Clear Value of Estate $ . a,so7.3S Amount of Estate Tax Assessed under ~ . . ' Valuation ~f Life Estates or Annuities the Act of May 7, 1927. $ Date 19 __ $ 0 Add interest trt..tl~f}f % 19 __ $ from date 5.10 Estate Tax Assessments to $ . 118.,25 Date 19 __ ~ 19 __ Total $ $ * As evidenced by Charitable 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 May 28, 1956, P. L. 1757, effective June 1, 1957, as amended the hfe tenant or tenant for years, as evidenced by this receipt, it is understood that the Com-by Act No. 381, approved July 11, 1957, and Act No. 207, 1961, Section 302. monwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the hle tenant or tenant for years whenever it appears that such additional S ~·AtL tax may be legally due and collectible for any reason whatsoever. _,-;:· lJTR10 [PJ[LO©£ lfrE 37·167-4 ') ( i / '~/l t/?Y' t // .f '~;':;{ .~ ~t-~-~ .. .( ' / ~ ... // .... I" _ ...... NOTE: This triplicate Receipt to be retained by the Register of Wills and filed in numerical Register of Wills sequence for audit purposes. MOORE BUSINESS FORMS, INC., ELMIRA, N. Y. FORM RCC-4-Rl TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket 3? Page 167 Line----'4,...c -- Estate 01-f --:--IX-· ~-'f=l=iO=MAS=c '---""'SMl=T=H'-'-- OFFICE. OF REGISTER OF WILLS WASHINGTON, Pa. 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 RlJSSM.L 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 cre- ceipts for taxes paid to them by executors or adminis-trators and to charge the Registers receiving the money with the amount receipted for. The original of each such receipt shall be signed and sealed by the Register of Wills and transmitted to the executor or administrator, 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 the Register unless the receipt is so signed and sealed by the Register of Wills." Fill c in below name and address of person to whom tax receipt is delivered: To~. ~A~T~T~Y~ .. ~M~m~REW~·=-ti=c ~·-'C~·UMMI=·==N=D~~----- tAli & FltlANCE BUILDING 1531"1 L _j