HomeMy WebLinkAboutOC1968-1600 - ESTATE OF SCOTTR C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
DOROTHY NcHILLEN SCOTT
IN YOUR REPLY PLEA8E
REFER TO 37-171-3
In Re: Estate of _____ ED.::::...;..;\'l:.;;:AR:.;.;D=---.:W~-~S...:.C...:.O::...TT.::.._ _____ _
______ vJJ_\.S_H_I_N_G_T_ON _____ County -File No. 63-68-1600
Dear l{rs. Scott:
You are hereby notified that the original
appraisement in the estate of Edward \'f. Scott
has been filed in the office of the Register of Wills qf Washington
County on March 6 , 19~. Said appraisement reflects the
following valuations:
Jt. Held~ ---~6L.,9::.....:00:..=..:...o.:...o:.__ __ _
Personal Property--------~----------
Transfers __________ ~~~~~--------Total _______ _...,::6::...z,~9...:.0..::.0~00::...0;:..,_ ___ _
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 __ ~M~ar~c~b~6::...z,~lL97~0~----Signed(]; e ~ f&ht«
Title VJ .R. CHJ\N~ AP Pf-LA ISER
SEPTUIBER 18, 1968: DATE OF DEATH
Note: This is not a bill.
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;c<::-39 (5-68!
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of SCOTT, EDWARD
(First Name)
~i.
(lni tial)
DATE OF DEATH_.:...9-_1_8-_6_8_FILE NO. 63-68-1600
(Last Name)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of \vashington
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: ___ ..~.<,OJ-~O.LI.6c-:.~-701ol..._ ___ _
09-18-68
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for Washington County, Pennsylvania, do respect-
fully report that I have e.llowed deductions in the amounts claimed by deponent, except as to those items 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 "' a deduction. !}__ ..?d'. ~
Dated: 03-06-70 ~
REGISTER OF WILLS
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
VALUE AS REPORTED VALUE AS APPRAISED
$ $ ____________ 4----
6.900 00
6 900 00
/, ? ')i qi
2.646 07 2 646 07
annuities .......... a • • • • • • • • $ _________ __.. __ _
ESTATE TAX ASSESSMENTS $ -----...1.--
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Taxon$ ____________ ~~~~~ Taxon$---------~2~ .• ~64~~6~0~17~
Taxon$-----------------4----
Taxon $ ________________ -4----
Taxon$ ________________ ~---
2%
6
5%
10%
15%
$----------~~~~ $ ________ -=15~84-7~'6~
$-------------4----$ ____________ -4----
$ ______________ ~_
VALUE AS REAPPRAISED $ ______________ ~_
Exemptions========!==
Total Estate -------------4----
TOTAL TAX
*
$--------------~---
(*) As evidenced by Chari table
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid $=======4==
BALANCE $------+---
Less 5% of tax if paid within
3 months after death $==========
Add interest at rate of 6% from
--------to ---------
AMOUNT OF ESTATE TAX ASSESSED $-----+--
Estate tax paid $ __________ __J, __ _
BALANCE DUE $ __________ ........~. __ _
Add interest at rate of 6% from
----------~10---------$----------~--
TOTAL TAX BALANCE $-----------4----
PAID $ _____ _l,_ __
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.
Will
Administration t No.
IN THE
Year ........... .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
~PWJ\.@ Vi~ . $ QQ1' 'I'
Deceased
Late of . . P. ~'l':B:f\:3 .. 'l'WP. ~ ...
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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Fomt RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE ..... March 6 1970 ................................................... 1. ...............................................
• DEPARTMENT OF REVENUE ~ • . e 'RESIDENT INHERITANCE TAX COUNTY ..................... Yf.9.:.::>.h.~P~.9..1?: ......................... ... / BUREAU OF COUNTY COLLECTIONS . ' APPRAISEMENT
FILE NO. .. .................... ?.?.: .. ?.?.:.~.?..9.9 ................................. HARRISBURG, PENNA. 1712 7
Whereas, ..................................... Edwar.d ... :t:J: ..... S.c.ott ........................................................... late of ................................ r.~t-.~.!.:9. .... '1.'.~ .. ~ ........................................
in the County of ............................................ ~~~§.@.p,g.:\&!1 ......................................................... Commonwealth of Pennsylvania, having died on
the ....................................... ~.~ ... 1-.~ ........................................ day of .................. S.ept.e.mb.e.r ............................. 19 ...... 6.~ seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ................................ w.~.R~ ..... G.n.~ni?.Y ............................................................... , 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 Aaset Values Made for Inheritance
Tax Purpoaea
$
JT. HELD:
Undivided 1/2 interest in 2-story brick dwelling
house 518-520 South Hat hilda Street, 8 th vJard,
Pittsburgh, Block 5JJ, Lot 25, D.B. 34.25' Page 13, -
dated 7/1155. 6,900 00
--
-
Total 6,90C 00
'
form~~·::~h b~: ::~~w~ ·~~~~~~~: ~:; 0~·~~~ c•::~=~~~r;~;=~=~n~
praiser o;::zr m
( b and Street)
... ... ... .. . ............................................................................................ , Penna.
( Poat OfBee I
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
EDWARD VJ. SCOTT
Deceased.
Late of
P.~'J,'~ ... 'I'W?.·
Date of Death, .......... $.f:3P~.~l:>.f:3.J:: .:L..?.,L .. ~29.§ ....... .
Appraisemeut Docket Vol. 37 ' ······················································
Page, .......... J7J::::3.. ................... No ..... ?.J..::-:.~.$.:::~99.9. ....... .
Filed in Register's Office, }1.~.9.h .... ~.L ......... 19 .. .7Q
Amount of tax due, $ .................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appraisement,
Appeal f1'om Appraisement,
Entered and charged,
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LAST WILL AND TESTAMENT
I, EDWARD W. SCOTT, of Peters Township, County of Washington,
Commonwealth of Pennsylvania, do make this my Will, hereby revoking any
and all Wills at any time heretofore made by me.
FIRST: I direct that the expenses of my last illness
and funeral be paid out of my estate as soon as may be convenient after my
death.
SECOND: I give and bequeath all my tangible personal
property, together with any policies of insurance thereon, to my beloved
wife, DOROTHY McMILLEN SCOTT; PROVIDED 1 however, that if she does
not survive me for a period of thirty (30) days, I give and bequeath to my
surviving children' so much of said property as they may each select, and
the rest shall be sold and the proceeds added to my residuary estate. The
person having custody of any minor child of mine may assist in selecting
said child1s share and may receipt therefor to my Executor without giving
bond.
THIRD: All the rest, residue and remainder of my
property, real and personal, and wherever situate, I give 1 devise and
bequeath to my beloved wife, DOROTHY McMILLEN SCOTT. If she does
not survive me for a period of thirty (30} days, I give, devise and bequeath
said rest, residue and remainder of my property to PITTSBURGH
NATIONAL BANK, IN TRUST, NEVERTHELE$S, for the following uses
and purposes:
! jA) The Trustee shall hold, manage, invest and
reinvest said Trust Estate and shall distribute the net income (hereinafter
called "Income") and principal from time to time as follows:
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(1) The principal shall be divided into as many
'· .·.·
equal shares as I shall have children then living or then deceased with issue
then living. ·,· ' .. .,
!(a) Any share so set apart for a deceased child shall
be transferred and delivered to such child-ts then living issue 1 per stirpes 1
subject to the provisions of the minor beneficiary clause hereinafter contained
in Paragraph THIRD 1 subparagraph (B).
(b) Each share set apart for a living child shall be
held in a separate trust. During said child rs minority I the Trustee shall pay
so much of the Income and principal as it deems advisable for said childrs
welfare 1 comfort1 re~reation 1 support and education to the person having
custody of him or her 1 witnout liability on the part of the Trustee to see to
the application thereof 1 or shall use it direct for such purposes~ and the
remaining Income 1 if any~ shall be added to principal, to be invested as such.
After said child attains majority! the Trustee shall pay the Income quarter:...
annually to or for the benefit of said child for so long as he or she shall live;
provided# however 1 that said child shall have the right to withdraw sums •
from principal in accordance with the following schedule:
(i) At any time after attaining the age
of twenty-five (25) years and prior to attaining the age of thirty
(30} years 1 such sums as shall not exceed one-third (1 i 3} of the
market value of said principal as constituted on his or her twenty-
fifth (25th} birthday or on the later division into shares;
. 0i} At any time after attaining the age of
thirty (30} years and prior to attaining the age of thirty-five t(35)
years 1 such sums as 1 when added to any previous withdrawals 1
shall not exceed two-thirds (2/3) of such market value;
(iiiY At any time after attaining the age of
thirty-five (35) years 1 any or all principal remaining.
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{c) If any child shall die .before the complete
termination of his or her trust, the remaining principal thereof shall be
transferred and delivered to or for the benefit of such one or more persons,
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corporations or other organizations, exclusive of his or her estate and
creditors, in such amounts and subject to such trusts, terms and conditions
as said child may appoint by specific reference in his or her vVill to this
power. Ifsaid child should not exercise this power, the remaining principal
shall be transferred and delivered per stirpes to said child's surviving issue
' io< ... ~.
or, if he or she has none, to my then surviving issue; PROVIDED, however,
that any share thus accruing to any living child shall be added to his or her
separate trust hereunder, if the same is still in existence.
{B) If any beneficiary entitled to receive a share of
principal hereunder shall be a minor, such share shall not be distributed to
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him or her, but shall be retained by the Trustee until the beneficiary attains : 1
majority, at which time the principal shall be paid to him or her free of trust.
During such minority, the Trustee shall pay so much. of the Income and princi
pal as it deems ·advisable for said minor's welfare, comfort, recreation,
support and education to the person having custody of him or her, without
liability on the part of the Trustee to see to the application thereof, or shall
use it direct for such purposes, and shall add the remaining Income to princi-
pal, to be invested as such. If such beneficiary dies while a minor, the
Trustee is authorized in its discretion to pay part or all of his or her funeral
expenses, and the remaining principal shall be paid to the persons entitled
to his or her personal estate; PROVIDED, however, that the share thus
accruing to the beneficiary of any other trust hereunder shall be added to
such other trust.
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lC) The inte1·ests 0 ( the beneficiaries hereunder
shall not be subject to anticipation or to voluntary or involunta:ry alienation;
and the principal and Income shall be paid by the Trustee direct to or for the
use of the beneficiary e~titled thereto, without regard to any assignment~
. order, attachment or claim whatever.
{D) In the administration of the trusts herein created
the Trustee shall have~ in addition to and not in limitation of any authority
given to it by law and without the necessity of obtaining the consent of any
court~ the following powers: to accept in distribution of my estate and to
retain investments and property, including real estate, which are a part of
my estate; to invest and reinvest the principal of the Trust Estate in any kind
of property, real or personal, or part interest therein, without being.
restricted to investments which are legal for trust funds; to give options for
sales, leases and exchanges; to borrow money; to sell, pledge, exchange or
mortgage any real or personal property; to compromise claims; to lease
real or personal property for any term; to join in or oppose the merger,
consolidation, reorganization or readjustment of the financial structure of
any firm or corporation in which the Trust Estate may have an interest; to
carry securities in the name of a nominee; and to distribute the Trust Estate,
including real estate, either in cash or in kind.
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(E) The Trustee may resign at any time by petition-
ing a court of competent jurisdiction to designate and appoint a successor
corporate Trustee. In case of the merger or consolidation of the Trustee,
the resultant company shall become successor Trustee hereunder without
notice to any party.
{F) The Trustee shall be entitled to receive annually
compensation for its services hereunder in accordance with its schedule of
compensationcurrently in effect when the services are performed, but not in
excess of such compensation as would be approved by a court of competent
jurisdiction.
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FOURTH:. I hereby appoint my wife, noaoTHY McMILLEN
"" SCOTT. Executrix of this my Will. In case of her death, incapaci;y or
refusal to act or continue, I appoint PITTSBURGH NATIONAL BAl'H-\. Executor
I In addition to the powers vested in therp by law • .I give and grant to my Executr i·x
or Executor, as the case may be, the same broad powers of retention, sale. .
conversion, investment and management of my estate. real and personal, as
are granted to my Trustee.s under this Will, and in addition the right to
distribute my securities, real estate and other property in kind to my Trustee .
FIFTH: Should my wife predecease me. I appoint
WILLIAM J. MATTHEWS and J!REDA GRACE MATTHEWS# presently of
Portland Drive, R. D. #1, Natrona Heights. Pennsylvania, guardians of the
p~rson of any minor child of mine.
IN WITNESS WHEREOF. I have hereunto set my hand and seal this
1 1966. ---
{SEAL)
Signed. sealed, published and declared by EDWARD W. SCOTT# the
Testator above named, 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 have hereunto subscribed our names as witnesses.
Address:
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Form No. RCC-62 (7-69) THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 16, 1961,
EJi''FECTIVll: JANUARY 1, 1962. (FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)
' -~ ·.·,., . OFFICE ·oF THE REGISTER OF WILLS
County of ... f\:Y~:E:GW:.J5f¥~ ............ .
. . . . . . . . .1:?9~_qtf1.Y .~.c:~~-1):-~r.-. $~_qt:t ... ~ ........ of .1.~? .. ~<?~n~:t-~1).. R~~~~ r .. ~<?~~~!=.~¥, .. 1?':1.· ... .
(Name) , ' (Addreaa) • · 15317
being duly ___________ §~QX1L ______________ .according to law, deposes and says that~e is the _______ l?_QJ-.~--J~g-~:1;:._~~---------------,--------. , . . • . (Exec., Adm., Legatee, Etc.) .
of the estate of ----~9..W?l:_:rg __ _w_.._ ___ S..G_Qt.t.. ___________________ whose last residence was ___ _l_~_7_ __ J.,QhD.e.t_Qn ___ :OXJY.E? ..... ___________ _
. (No.) (Strttt)
. County in Allegheny County .~QM..ldf.~~Y~---~~-l?_"h_;~:.I':_g_"I;._Q!}_ .. deceased, and that the whole of the estat~of said decedent, who died __ _s.e.pt..<.0 ... l8> ..,. ... 19 68
(City, Borough or Township) ate
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES AND 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 names in
which the account is registered.
Jointly Held Property
----~U~ided 1 2 interest in 2-stor brick dwellin house
518-520 South Mathilda Street 8th Ward Pittsbur h Block
'f'·
51E, Lot 25 D. B. 3425 e 13 dated 7 1 55. value of
entire 13 800.00
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Estimated~
Value
-----------------------------------------------------------------------------------------r--------------
Transfers within TWO YEARS Prior to Death
·NONE
~-·· ~ ! ... · •..• ~.
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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 th~ exception of the following:-
THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT .NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT f!:ENTED A·SAFE DEPOSIT BOX · ·: ........ _ .. ::~ ·. ;,!N JI!AME-OR NAMES 0¥: _(~--~~=_,.,. -HOLDERS TO DECEDENT
Union National Bank Donaldson
Crossroads Office
.... ~. . ... ~·· ;
, /BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED (If step-children or DECEDENT (State full names of all and their addresses who have illegitimate children STATE YES an interest, vested, contingent or oth_erwise, in estate.) are involved, set OR NO forth this fact.) . ,.
Dorothv.McMillen Scott wife ves
.
AGE OF LIFE
TENANTS OR INTEREST OF
ANNUITANTS BENEFICIARY
AT DEATH OF IN ESTATE
DECEDENT
entire
,_.
The following property was held jointly by
decedent and his wife as tenants by the
entireties (tenancy created more than two
years prior to decedent's death)
Checking account, Union National Bank,
Donaldson Crossroads Office
Savings account, Union National Bank,
Donaldson Crossroads Office
Alcoa Savings Plan
104 shares Alcoa at 73.125
U. S. Savings Bonds, Seties E
Dwelling, 127 Johnston Drive, I St(Jd,8 ()
McMurray, Washington County e.o b J)NJ( e THY VI
l/2 of 2-story brick dwelling, 524 South
Mathilda Street, Pittsburgh
Dwelling, 4624 Torley Street, Pittsburgh ~~iJ!!(/!('
::,.~··1:~~ I•
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1,089.10) -.·
81 000 o 00 .< '
4.32
7,605.01
1,725.06/
33,228.00.
~. t. r)Jt.,.i'.JJ :'V~M ./
'7,000.00 v
7,500.00v'
r::ENT DECEDENT DEBTS AND DE:::ONS CLAIMED
N.OTE"' List first five items in the spaces so provided, observe notations there:..:o:.:n:!..'-=a:.:.:n:.=d_:i:.:.:n:::.st:..:r-=u:::.ct:..:io:..:n:.:.:s:.:._ _______ --r ______ _
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN ~------~~~~~-----------,---------~~~~~~~=---------~----~~~-mREaiSTE~ONLY
L. Beinhauer & Son
Dorothy McMillen Scott
· Miller. Entwisle & Duff
OTHER DEBTS AND CLAIMS
Harris Bros.
Standard Savgs. & Loan
Association
3rd quarter 1968 City of
Pittsburgh
Center Presbyterian Churcl
Sears Roebuck & Company
Kaufmann's
Funeral expenses paid
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses •
Counsel fees •
Fiduciary commission •
( •) See Note below
Florists
Final mortgage payment
"
Wage Tax
Pledge
Gutters ..
'.
Merchandise
Total
$ 939 gt; $
1000 00
143 00
1500 ool
I
127 20
52 28
31 50
100 00
275 00
85 00
: 4, 253 93
Note: The estate agrees to advise the Register of Wills if the amount actually paid in settl.ement of any f.ee, co);ission o!· debt is greater
or less than the estimated amount claimed and allowed. ~ /}
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Subscribed and sworn to before me this . . . . . . . . . . . . . . . . . . . . . . 'P~· . . . . . ... iiDi~~K~~~i wl.'d.ow' ....
.. .. .. .. .. .. .. .. .. . .. .. . day of P~.Q~:rr(l?~.+ .......... , 19 .. Q~ .. ;L.?.7 .. ~9l:ln~:t;PD-.. P.:~;";i,v~ .................. .
(Street Number)
.. ~QMl,l_q::~ Y. I .. ?.E?AJ;l.~y],.y(;lp.;i,~. ) ... !:?;3.+.'~ ...
(City or Town and State)
.. ~~~~~~. ~~~~. ~ZY.z. ~~~~~-·~i·n·gd:: ::~· .. I~~~~.~~~ . ~~:~~~~~:·~:~e-m~~: i.t??de in conformity with law on this
. c.U.c....... . . .. .. . .. ...... ~ .. /?r){C' ... j%r~i~~r
In the event that any future interest in this estate is transferred in possession or enjoyment t ol teral 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.
REPORT OF T~ IJEGIST R OF~
I, the undersigned duly elected Register of Wills in and for (:0' ' County, Pennsylvania, do respectfully
report that I have allowed debts and deductions in the amounts claimed by depo t, except as hose items where a greater or lesser amount
is set forth in the last column to the right in said schedule above, which great r lesser amo t r resents the su~ed as a deduction.
Dated: -~~----~7: .. /f..l.cJ....... . ............................... ~~-······
Register of Wills
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Form No. RCC-62 (7-69)
Will Administration \No. · ......... Year .... .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..... ~:Q~.ij.I). Y[ 9 • -~ <;Q:I:'J;' .............•
Deceased
Late of .. ~~~~-r;:t;:"~Y. .....................
County of .. W9-.s.ningt9.l1 .............. .
. ,. Commonwealth of Pennsylvania
REPORT AND APPRAISAL
HARBAUGH MILLER, ESQUIRE
Miller, Entwisle & Duff
3015 Grant Building
Pittsburgh, Pennsylvania 15219
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