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Home My WebLink AboutOC1969-0032 - ESTATE OF MANES.. RC C-81 (2-84) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT ' RALPH. MANES ~m~ Administrator). IN YOUR REPLY PLEAeB R.I'KR TO . )7-174-6 . In Re: Est ate of ____ M_IL_D...:.fUill_' __ K_. _MA_N_ES_' _' --:------ _____ W_A_S_H_I_NG_·T_O_N _____ County _ F He No. _63_-_6_9_-3_2_ . Dear Yw. £Iiane s : You are hereby notified that the original •appraisement in the estate of Mildred K. Manes ·has been filed in the office ·of the Register of Wilis qf Washington !County ·on February 27 , 19 69. Said appraisement reflects· the ~following valuations: ' Real Estate __ ~----------~~~~~-- Personal Property __________ 4~·~,6~o_6~·~·o_o~- Transfers _________________ ~~~~- Total ------~------~----~h~,~6~0~b~;o~o~- .!· ' As to such ~ax that is paid within three months.from date of ,. ~death, a five (5~) percent discount is allowabl'e. As to any ~ax that ·remains unpaid after one year from date of deatli, interest at the· rate 'of six (6~) percent per annum is charged. Any party in interest who is aggrieved by an appraisement may jappeal therefrom as provided by law. ·~ ·~ . ' :Date ____ ~~F~e~b~ru~a=r~y~2~7~1~l~96~9~---- DATE OF DEATH: December 17, 1968 Note: This is not a bill. qcc-39 (6-67) '::.OI"MON~EAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT MANES, MILDRED K. FILE # 63-69-32 · December 17, 1968 SUMMARY FILE # 63-69-32 TtEPOHT OF INHERITANCE TAX APPRAISER I~ the unrlersigned 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 "C" and "E". na ted: 02-27-69 12-17-68 REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for Washington County, Pennsylvania, df• r··~speetfu1l,y report that I have allowed deductions in the amounts claimed by deponent, excevt 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 deductiori. ~. _ ~~ Dated: 02-27-69 ~ INVENTORY Real Property (Rchedule A) Personal Property (Schedule B) Transfers (Schedule C) J.oint-Held Property (Schedule E) l'O'IAL GROSS ASSETS LERR Debts and Deductions ( SCHEOUL E F) CLEAR. VALUE OF ESTATE Valuation of life estates or annuities ESTATE T~~ ASSESSMENTS FOR USE OF REGISTER ONLY Tax on $________________ ~% T~x on $----~----------~ .. 1~.o Tax on ~-----'2;;:.;8==1=-•::..::4"'"0:::;..· ---~- Tax on $ , __ 1~% Exemptions (':') =:=======·-Total Estate ---------TOTAL TAX Less tax previously paid BALANCE Less 5% of tax if paid within 3 months after death ~~~NCE OF INHERITANCE TAX DUE Add interest at rate of H% 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 REGISTER OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $ ·-$ $ 4, 606.00 4, 606.00 --3("· <,<-< ---:<P;-0~~-.-Q_E_ 4,606.00 4,324.60 =~=====~=·- 281.40 $ ____ _ s _____ _ 4,606.00 _ __,4;..::, ..... 3 ..... 24.--.--+6 ..... 0-.- =========·- 281.40 COMPUTATION OF TAX $ _______ _ t--.,--..,.----$ .. ,1.6.88 ._Pd. in Full 2-6-69 ------'·....,..·-- $ ____ _ '!: ======~= $ __ :____ __ _ *============'=== *-----$ --------- TOTAL TAX BALANCE PAID ADJUSTMENTS (':') As evidenced by Chari tabre Exemption Certifica,tes issued by the Secretary of Revenue. ~--------------- $ ______ _ $ ______ _ $ ______ _ $· ----------------$ NOTE: Where subsequent adjustments are made to·the above computation of tax by the Register or Wills, for proper reason, same should be noted below, with short explanation. L 't U1. o..l\..o \ ~ (. 1 . ~~~, '· 1 0 ', ... j . .. Will Administration ( No .................... Year IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF -. MILDRED K. 1-1Aims ................................... .: ·~· . : .. · .... Deceased Late of E. WASH:niZTON .... ···································································· County of ......... WMH. :£N.q ':rc>.N. .................... . Commonwealth of Pennsylvania REPORT AND APPRAISAL ~ •" "~- ·~ I COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX DATE ................. f..~Q.!'~~Y.. .... ~7..'-..... ~.9.§..?..: :.. DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 77 1 Z 7 ' • COUNTY ...................... W.~.~A.~M~.~~····················· APPRAISEMENT FILE NO. 63-69-32 ··························································································i Whereas, ................................... Mildr.e.d .. K .•.... Ma.ne.~ .......................................................... late of .......................... ~.~ .... ~~.~~.~~~?.~ ..................................... . in the County of ...................................... W:~§.b..:Y:mt..9.P. ............................................................... Commonwealth of Pennsylvania, having died on the ........................................ l7 .... th ..................................... day of ................ P.~.~~~.~~·································· 19 .... ~~ .• seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, .............................. W.~~.~ .... G.b.~~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. Appraisement Unit Description of Asset Values Made for Inheritance Tax Purpo1ea $ PERSONALTY:' 50 shares American Telephone.& Telegraph 2,713.50 100 shares Bunker Ramo 1,762.50 two $100.00 dollar bonds. 100.00 Divident at A.T. & T. 30.00 ~.606.00 4,606 00 ' '' ,.. ! , j ,,. ,-:; ,. 4,606 00 -\-. Total ,. ,., ' .. .~ ., '•· '·. ~ .;.,~ ~ - c. ' - t. ; ' : <.. ~ J ·' form~;•!;:fhb~~ ::1ih~;~~~=: ~; •%7:-;;;~·=~n.~~~ Ap IBef ..... ~ ................................................... :-5::· ................................................................................. ~ ~ (!C "'G' Street) .............. ...... ..... .. .. ~ ................................................... , Penna. !Pon Ofllcel ! ! ~:. W~R~GAON ................................ County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MILDRED K. MANES Deceased. Late of E. WASHINGTON ...................................................................................................................... Date of Death, ..... P..~.~-~~-~-~ .... l.7.J .... l.99.~ .................. . Appraisemel!t Docket Vol., .............. 27 ..................... : ............ . Page, .... ~7.4-:.~ .......................... No ...... ~~.-:§.~~.?. ............. . Filed in Register's Office, .. ¥~.l:?.r..~.IT. ... ?719 .... (>.9 Amount of tax due, $-························:········································ .. DEPARTMENT OF REVENUE Received, Exa.n;r-ined and Approved, Wrote abo.rtt Appra.isement, Appeal ft'Om Appraisement, Ente-red and charged, ;~ i. •• :- •" "-' ''•• \._ ~ ., ':\ ' ' .\• FORM 67 REV. 1-50 REG. WILLS 1\ppliratinn for 14rttrrs nf Ailministratinn nn tbr Estate of ............... ~~~-~-~~----~ .. ~ ......... ~~~~ ........................ " ................................................................................................................. .. ...................................................................................................... -........................................................................................................................................... .. late of ............. Ea.s.t .... Ylli?. . .sh.l.ng.:t.an ....................................................................... : .. , Deceased. ~'-Before the Register of Wills of Washington County personally appeared ......... R§I:.J:.P.h .... ~1~.n.~ .. ~ .................................................................................................................................................. .. who, being duly sWorn deposes and says that ....... ~ ..... Mi.ldr..ed ... .K. ..... .Me..nes ................................................................... . age ....... QQ ..... , having ...... h~r. .. last family or principal residence at.. ..... 1.2.2 .... ~.~.t ..... ~\~.~-~.l.J:n& .... ~.t .. ! ......... .. · · (Street and Number) .................. ~ .. ~-~-... ~t::.~.~-~-~-~.?..~ .. ~ ..... ~.~-~.:::~ .. ~ .......................... , Washington County, Pennsylvania, died intestate (City, Borough, Townshipl!mst: .Washington. Pa. . at... .... 1.?..?. .. J~.! ..... W.h.~.~J:!.?-}8 ..... ~j, .. !./. ................ , on the ... l7. ... day of.. ...... .D.e.c.emb.e.r. ............................................. ,. A. D., 19 ...... 9J?. ...... , at.: ... : .. ~.~-g.Q .... 9. .. ~ .. gJ.~9..~ .... ~ .. M., possessed of personal estate to the esti~ated value $ .... ~.!..9.9.9. .. ~_,9.9. .... , aiid of real estate in the Commonwealth of Pennsylvania to the estimat~q value of None · · ·· · · . $ .................................... , s1t'tlate 1n .......... : .................... : .............................................................................................................................................. . The· names and addresses of the decedent's surviving spouse (if any) and other heirs including heirs by adoption) are as follows. . _!tEI.ATIONSHIP lU~SIDENCE Ea S t J ....... B.~.f.:P..h .... ~-~-~.!L ............. · ............................................ L?.~.~P.~P..~.: ..... ~.?..?. .... :~.~ ..... ~~-~-~-~!]:f!? .... ~.~-~lY!..~ .. ~?..~.~&.~ on, Pa • ....... f.~.~-~-~!]:~ .... ~~-~~.¥. ....................................................... ~~-~-~-~::. ........... ~?.:.~ .. --~~-~?:.~.!.:?:.~.~ .. ~.!. ..... ~-~~--: ........................ . ........ M.~.~P.:.!.~ .... P.2.~!-?..!~.~~.Y.. ............................................ ~~-~-~-~!.., .. : ..... ~.~!:.~ ..... ~.~~-~.!..~~}.~.!... ... ~.~~ .. ~: ....................... . ................................................................................................................................................................................................................................................. ················································································································································································································································ ................................................................................................................... ; .......................................................................................................................... .. Th~t deponent is over 21 years of age, resides at... .... 1;2.?. .... ~.! ..... Wh.~.~J .. ~ng_§_t~ .. l ..... ~.~ .. t .................. . Washington, Penna • ................................................................................................................................................................................................................................................... is a citizen of the United States a~d a resident o.f Pennsylvania, and r.espectfully applies for Letters of Administration upon the Estate of said decedent, no letters having been previously issued thereon . ... Sworn and subscribed before me this ........ g.~~ .......... .. ..(/f~/4~ ..... : .... -.... January 69 day of ......................................... : .................. , A. D., 19 ................ .. ........... ,~ .. ~-~-...................... -.: ...... .. REGISTER : .. ·. COMMONWEALTH OF PENNSYLVANIA } SS: WASHINGTON COUNTY,· And now ............ J.~.U!J.~.r.;¥. .... 2 ......... · ............. , 19 ..... §~., comes ....... R~lP..h .. J~~r.t~.~ ................................. : ..................... .. who being duly sworn doth depose and say that.. ... He .................. will well and truly administer the goods and chattels, ~ights and credits of ....... ..J.'fJ;.~R~P. .... ~.! .. JM.~.~$. ....................................................... : .......................... , deceased, to the best of.. .. ?~.~ .... skill and judgment in strict compliance with the laws of this Commonwealth, mind- ful of the laws relating to inheritance taxes. Sworn and subscribed before me this ......... ?.D-9:........... ~h.£ ~.4 · day oi ......•.. ,C".:!E!.!'.:r.Y. ....... -................. , A. D., 19 .... 13..1!....... -··~L.:::~·c..t."f~ .................... . ::·.:·.:::·.::::~~:::::~::::::::::::::::::::::::·:::::::::::::::::::.::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::: REGISTER r ·., 1!': ([' #:-/-'/ly r::3 -t: f -3 :<.. APPLICATION FOR Letters of 'Admhl.istration ESTATE OF t L .· Mildred K. ·.Man§.~.: .............................. . ......................................... n~~~-~~~·d·· •. Letters................................. R $ ............................. . ...................... p $ ...... t...~~p-~ . .......... . Extra Alias · $ .. . . • ~ ' • . • • :· • • • • .l • • • • • • •••••••••••••••••••••••••••••• Certificates . -~.-:<f.,~ .' ..... $ ... · ......... :~ .. ~ Renunciations ..... :; . : . : .. $ ............................. . ··:·····························································.. $ ............................. . T9tal.................. , , . 1 ,_, JJ.-<'> ······~······························-············~·~r·······.: ......... . ~~-~ <J~fh 0},;·:: ,., 0·· -··~.:.:-.._: ~:::-J ··--" ' l c ) (...) r~ ~~ .1~-:: . ?: -"-- ;::~ -~ ~ .r..-:-,-- r-':' ' f fij·· ,o. .................. · m-one -...J •••••••••••••••••••••••••••••••••••••••••••••••••••••• : ••••••••• !' •••••••••••••••••••• vJ Attorney ~2 .. ,,, f i l ·' I! I i' .. /. [ 1 --~~--""~- ',, ~-. .. -;· . .. , .. l: Mildred K. Manes Estate o.f ~-~-~---~~-~~-~~-~-~~-········.·.·.··.··.··.·.,····D···e·c··e··~s-~d·· { No ............ ····· of 19 ........ . late of :-·················································· } . KNOW ALL MEN BY THESE PRESENTS; That "we, ~~JPP ... ~S...P:~.~---·~-~---~r.~.P:<?.~.~-~-.. ~!1~ ... ~1':1:~.~-~~---~~~-~.<'3.s .... ~~-~-~-~~~-~---~-~-~ ..... ~~~ranty .......... G. 9 .•... -~-~.l.tJm.o:r. ~ ., .... ~Q.. ~ .... $.\l:r.~. t.Y. ............................................................................................................. . all of Washington County, Pennsylvania, are held and firmly bound unto the Commonwealth of Pennsyl- vania, for the use of those interested in the estate, in the. sum of .f.i.V.(:l .... 'rh.O.U..S~.nd .................. Dollars, to be paid ·to the said Commonwealth, to which payment, well and tru!y to ,be made,. we do bind ourselves, jointiy ~nd severally, Jor and in the whole, our heirs, executors, administrators, successors and assigns, and each and every of them, firmly by these presents. Sealed with our seals and dated the ... ~P.Q.• day of ................ Ja.nuar.y .................... A. D., one thousand nine hundred and .... S.i.x.ty .. WJn.~ .................... . THE CONDITION OF THIS OBLIGATION IS, That if the above bounden .......................... . .............. : .................. 11:~~P~ ... ~I3:~.~-~-............................................................................................................................. . Administrator or any of them, shall well and truly administer the estate according to law, this obligation shall be void as to those who shall so administer the estate; but otherwise, it shall remain in force. Sealed and delivered in the presence ·of: i'tatrmrnt of §;urrty I, ------------------------------------------------· surety in the sum of $------------on the administration bond in the estate of -------------------------------------------------------------------------------... , say that I reside at -------------------· Washington County, Pennsylvania; that I am the owner of real estate, the title to which is in my own name and duly recorded, situated in .................................................................................................. , 1 ·. .. Washington County, Pennsylvania, worth above all encumbrances $ ..... _________________________________ ; and that I am worth the amount ekpressed in said bond, over and above my just debts and liabilities. ·------------------------------·------------------------------------------------------------------------ ···---------------------------.:----------------------------------------------------Street P.O. &tatrmrnt nf ~urdy I, ---------------------··--------------------___ ---------·----·--··---·-· surety in the sum of $--------------·---.. ·----------on the administdtion bond in the ·estate of; ----------·----------------------··----------------·----------------------·-------------------··-··· say that I reside at ---------------------------------------··----------+--· . Washington County, Pennsylvania; that I am the owner of real estate, the title to which. is in my own name and duly recorded, situated in .................................................................................................... , Washington County, Pennsylvania, worth above all encumbrances $ ..... __________________________________________ ; and that I am worth the amount eXpressed in said bond, over and above my just debts and liabilities. COMMONWEALTH OF PENNSYLVANIA, WASHINGTON COUNTY, } SS: ························································································································· ------------------------------------------------------------- Street P.O. And now ......... , .............................. 19 ............ , comes ....................................................................................................................................... . who being: duly sworn, says that he is acquainted with the financial standing of the securities to the within bond; that the said obligors have each executed the said bond and th.3t the sureties thereto are the owners of real estate in their own right 'of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn ' and subscribed before me this ---------------.--------- ··.·.' day of ... ·-·'----····---·--·---·---· .. ------.. ·----··--··---------.. --·-----------·----·-A.D. 19 ......... . ····-·--------------------------------------------------------------------------------------- Co. ,, l t3-~j?-3.<_ No ... /~/_~----- 1\bmiui.strntinu 1Bnub IN THE ESTATE. OF MILDRED K. MANES And now ... J.an~ __ g _________________ , 1 ~9. ...... Bond approved and Letters issued to _______ : ___ .Ralph . .Mane.e _________________________ , ____________ _ .. xho .. was .. .c1uly __ _qual1f1~4-~--------------------- -------------------------~~-~-~g--~~~-~------------------ SY\::.\ ::J :·::J . .t~::r::J mmJ'dl ·,· dS~r1ll Register -I! I '7?<' '',• "/1 f";~T ~:. £ : 1 1\~ ~ s~k~"6--·2 Bond Book .. B.QtUL ............ !J Page _ _5._ ______ _ :-·· ;. /"'C ~ .~:~ ' """~-~ • II·/' ti !i ~ BA..__D~II:<.PRINT•.NG. ~9 i:>ONORA ~ ~ ~ & i$-.z.:;- (no attorney) (J ;; .., ,, y ~ '" ' .l ~'onn No. RCC-62.(12-66) THIS FORM REQUIRED IN ALL E~TATES WITH GROSS ASSETS UNDER $10,000, ~~ER .SECTION 701 OF I ~FFECTIVE J'ANUARY 1, 1sez. !FILE IN oupucATE wiTH coPY oF' wiLL ATTACHED> OFFICE OF THE REGISTER OF: WILLS -' County of ...... W~.s.!J.+pg t P.IL ...... . . . . . . . . . . -~~;t.P.~ .. ~n-~~-..... · ................... of ~~~. ~~.~~~.e.~~~~.~-~~.~~~~~~-~?~.' .. ~~-:. (Name) (Address) being duly ----~~_1?-~n: ________________________ .according to law, deposes and says that he is the ________ A_dmin_i_a_t_:r..~_t_Ql' ___________________ _ · (Exec., Adm., Legatee, Etc.) of the estate of --'---~!-~~~-~-9-_ __ !~_! ___ ~-~-~-~---------------whose last residence was-~----~~-~---~-~---~!'-?-~~~-~--~-------------------------· (No.) Street) . ' ' ., ________________ : ___________________________________ deceased, and that the whole of the estate of said decedent, who died __ Q~_g-~_m.Q~r ___ l_'Z~h. 196 (City, Borough or Township) . !Date) consisted of: REAL PROPERTY REAL PROPERTY IN, PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRAN<l:ES UPON EACH PARCEL AT DEATH OF DECEDENT, WHER~.PIWPERTY HELD .AS JOINT,_TENANT. OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES Aim RELATIONSHIP OF OTHER pWNERS. Real Estate Estimated .. -Value None -· - : ' I .. - .. - :Personal Property 50 shares ~eri.can Te;tephone & Telegraph . @ 54 1/4 $ 2,?13.50 100 shares Bunker Ramo @ 17 5/8. 1,702.50 1959 Bond -Mildred or Pauline Kelly $100.00 50.00 1961 Bond -Mildred or Pauline Kefl;.y $100.00 so.oo 1/2/1969 "'' 30~00 -Divident A. T. & T. $ 4,606.00 0 , .. .. ·. - ~ NOTE: You _may expedite tl:!e 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 dec~dent 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 Estimated Value , .,_ ·- ' 0 ;. . , . ~ . ' '', , . , . -. • Transfers within TWO YEARS Prior to Death ' ... I . i ,- 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 THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN .~HICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT - BENEFICIARIES BENEFIClARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE I:NTEREST ~ o"F ' · (If step-children or DECEDENT TENANTS 'OR·· (State full names of all and their addresses who have illegitimate children· STATE YES ANNUITANTS BENEFICIARY an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO AT DEATH OF IN ESTATE.,.-• t . forth this fact.) DECEDENT . -, ~-' .. . -· - ' . . , - . , . . . ' .. -. -~ ---. -----... ~·-. -... t .. - RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED ·~0-N; · · List first five items in the spaces so provided, observe notations there:::o::.:n:!.•....:a::n;.:d:....;.:in.::s:.;:.tr=::u:..:c:.:t.:..:io:.:.n:::s.:...... _______ ____,r------- ' DEJ;lT OR CLAIM NATURE OF SAM-E' '· .,. Stewart Barnhill Ralph Manes,Husband Russell Marino, Register Letter~ of Adm. & 2 s. c. OTHER· DEBTS AND CLAIMS Ambulance ·F. J. Buckley Ins.,(Bond) M9Jtument Funeral expenses paid Family exemption (will not be allowed unless decedent died .residing with oa ·spouse or children.) Administration Expenses • Counsel fees • Fiduciary commission • (*) See Note below Total 1,ooo.po 1? .nr 20 00 .35 00 955 00 THIS COLUMN ~EGISTER ONLY $ 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 " ;., than tho .,tlmat"' amount dalm"' and allow"'. N ~ · . . S;b,ulbed aod •wo•'n tobofo,.<ne thl• . ~ t)J. .•. · . · · · · · · · · · · · · · · · .'G/ji. i::;;to~~ : · · · · · · · · · · · · .. .' ..... ·ir:]·· ........ A d:y of ;;,.~'r:J.~q~-~;: ....... , 19.6.9 ~ .. ~.~g .... • .. WJ:l.~~.:P~M .. ~.t; !'.a .............. . . . .. ... . . {f~.~./:7~ .......... · (Street. Number) · -Register of Wills ..... Wa~·P.i.IJ.StPn ..... f.~:P..IJ.I!l., .. l53.01 ....... (City or Town and State) Having been duly sworn .according to law, I do he~ertify that the above appraisement is made in conformity with law on, this ............... ~~ .... dayof ....... ~~-..... 7 .. ~-~z a~~ . . .... ~~... .. . .. .. .. .. .. . .. . .. ......... A·p~~ ·~ In the event that any future interest in this estate is transfel'l'ed in possession or enjoyment to collatera 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 amou claimed by deponent, ex t as to those items where a greater or lesser amount :::d~o~~z.~:~.:t.h·e·;;/.;;;~~.1~ .above, which greater or I~ .... 7.~. ~~~ ~:~.o~~~ ~-s· ~ .d.e~.~c.t:~~-.... ...-; .--;-; ,..., .'. 'd. --:' · Register of Wills ' . ' J ~ ., '~' l, ~ ~ " -:.,~ • .I Fonn No. RCC-62 (12-66) X~H l 63-69-32 .Administration sNo. · · ·. ·.· .... Year ..... ~ ~: IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF :··. ..... Mll!i.~~ 9. .. ~-·· . ~-11~ !3 ...........•. Deceased Late of . __ Washington ............................. County of ............................. . Commonwealth of Pennsylvania REPORT AND APPRAISAL :;, : :-; -:1 ~/~ I 0.0.) C...? ,_ .. ' ' ' I ' 0? LJ ! ~~,., ....., ], ' ... -.J i ~ ~ (___) 0. -. '<• t;:: ,;-;.._ t "':': . --.,. I •. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS. Warner M. Depuy . Secretary of Revenu~ Harrisburg, Pennsylvania HARRISBU~G 17127 ° March 24, 1969 Re: Estate ·of Mildred Ko Manes ·File /163-69-32 County of Washington Dear Mr. Depuy: Pursuant to the provisions. of Section 1001.1 of the Inheritance and Estate Tax Act of 1961, a PROTEST is filed against the action of the Register of Wills of Washington County on February 27, 1969, in allowing funeral expenses of $2,;302.60 and costs of a monument of $955.00 as being proper and reasonable amounts for these expenses in the estate oLthe above named decedent. A review of the record of this estate discloses that the decedent, Mildred K. Manes, died on December.l7, 1968, possessed of total assets in the form of personal property i~ the aggregate sum of $4,606.00. These assets were reported to the Commonwealth and were subsequently appraised by the Commonwealth's appraiser on February 27, 1969, at the figure stated. ·Primarily ·because of the size ot this decedent's estate, Protestant contends that the amount allowed for funeral.expenses is not llreasonablell within the meaning of Section 614 of the 1961 Act. Whether ' .such an expense is reasonable and customary is primarily dependent·· upon the decedent's station in life and· the size of his estate.· ' The reasonableness of the allowance .. for funeral expenses has been· the soubject of litigation before a number of the Courts of the Cormnonwealth. In Nowacki Est., 9 Fiduc. Rep. 517, where the gross 0 estate of the decedent was $2,244.40, the Court held that the dec~dent 1 s .. funeral bill of $1,087.23 was disproportionate·.to the size ofothe · estate and that theomaxiinum to be allowed as being reasonable was the sum of $685.23. Also, iri 0 1Neill 1 s Est.·, 15 Fiduc.·Rep. 21, a funeral · bill of $1,619.15 in a gr·oss ·probate estate of $17 ;ooo.oo was allowed only to the extent of $1,000.00 by the·Cout:t• · ,. .. '.: .. ·., •J J '' ' '! ' i ·l I I ! I 'Warner M. Depuy, Secretary_of Revenue , .. , . -.· Re: Estate of Mildred K •. Manes Page 2 · : It" is the Protestant 1 s position, ·in light. of the above cited cases, that the.maximum to be allowed for funeral expenses 'in the instant case should not exceed $1,050.00. With respect to the amount of $955o00 allowed. by the Register of Wills for the purchase and erection of a monument,· the Protestant contends that said amount 'is likewise excessive and does not meet the test of reasonableness within the purview of Section 615 of the Inheritance and Estate Tax Act of· 196:1, •. In Cline Est. 20 D. &.C. · 2d 676 (0. C. Frank. 1959)·, it was held that·a reasonable maximum deduction in net· estat·es ·under $30,000.00 would' be· $600~00 for. the · cost of a monumento ·Accordingly, it is the Protestant 1 s position that the maximum to be allowed for the purchase and erection of a monument · in this estate should not exceed $600.00. ~~k Richard L. Witmer, D.ire.ctor Bureati.of County Collections cc: Francis J .• Gafford, Deputy Atto:rney General· ·. cc: .. Russell Marino, Register of Wills . cc: Ralph Manes,· Administrator . I ' •. l. . . .. ' . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU Of· COUNTY COLLECTIONS HARRISBURG 17127 May 27, 1969 William R. Chaney, Chief Appraiser Inheritance Tax Division· Rooms 243-245, Washinston Trust Building S. E. Corner of E. Beau & ?~ Main Streets Washington, Pennsylvania 15301 Dear Mr. Chaney: Re: Estate of Mildred K. Manes File No. 63-69-32 County of Washingto·n Enclosed herewith is a copy of a Pr6te~t filed in the subject decedent's estate. On May ?7, ·1969, Honorable George E. Gold, Deputy Secretary of Revenue, advised .Honorable Warner M •. Depuy,· Secretary of Revenue, that the Protest lias been Sustained. Accordingly, you are authorized to amend the record of this estate to conform therewith. JFS/llc ·Enclosure Very truly· yours,_ For: Richard L. Witmer, Director ,_ Bureau of Cou~ty Collectio~s cc: Russell Marino, Register of Wills Honorable l·larner M. bopuy Secrc_~ry of Reveriue - RoOD 2Cfl Finance Buildins Harrisburg_. Pennaylvania 17127 May 27. 1969 Re: Eats.te -of Mildred lC. Z.fan~~ Fil.$ No. 63 ... 69-.32 County ot \'Iaahington . The Inheritance TaX Prot~st. Board of the P9nnsyl~ania Department of RevenuE1 &Ett on the 15th day o£ m.y, 1969, and considered the ProtC':tst tU~d in tho above estat~. Tho dociBion of tho Board .follows~ · Tho P:rotost filed l.far¢11 24, 1969, in tho abovo tJAttexo io hereby Su:>ta1nod. _h ... [':~. ~orge E. Cold Deputy Seorotl.\ry ot ltovenuo ~Francis J. Gafford, Deputy Attorney Ganeral \'lilliam R • Chaney; Chief Appraiser Russell Marino, Register of Wills Ralph ~~nes, Administrator ;, RCC-lll ( 12-67) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE · BUREAU OF COl!NTY COLLECTIONS HARRISBURG 17127 ,f'G;;.'lu 18•· lP'Htt.· ·~~· ..• '7fV. RE: m;t~~~6~~~r ~"'. NOTICE OF INTENT • · -!· TO FILE LIEN . I The ·records of t~e Bureau of ft<$~-~f~~~." of the Commonwealth of Pennsylvan1a Department of Revenue.1nd1cate that there is due and owing Pennsylvania Inheritance and/or Estate Tax by the above esi;.ate in the amount of $ JP$•1' Interest included as of the $~ day of ~~t· · 19~$. A certificate of lien has been prepared and wiil be filed aga~~t said estate in the office of the Prothonotary of .. 'lf(,\~~~ County, i~ ~h,e above amount i~ n~t paid . to the Reg1~ter"of"'Wills of . . 11$19~ County w1th1n ten ( 10) days of the date of this notice. · ' If payment has.been made prior to your receipt of this letter, plea·se advise this office immediately, indicating the date, amount, method of Payment and·Official Inheritance Tax Receipt Number. You will receive.no further notice before the lien is -filed. ·' V~yours, . .. 7/2Ja~.1~:7 9:. Assistant Attorney General for Pennsylvania Department of Revenue =·. .· . . . • Warnet M. Depuy S~cretary of Revenue Harrisburs •. ~ennsy1vania Dear Mr. l)epuy: . Pursuant to the provisions of Section 1001.1 of the Inheritance and Estate Ta~ ic~ of 1961, a PROTEST is filed against · ·tho action of the Registc~ of Wills of Washington County on February 21, 1969, in allowing funeral expense$ of $2,302 .. 60 and costs of a monument of $955.00 as being pro~er and rea.sonable a:nounts. for these expenses in the estate oflthe above named decedent. · A ~eview of the record of this estate discloses that the decedent, MUdrec K. •tane$• died on December 17, 1968, ·possessed of total.assets in ·the form of personal property in the aggregate sum of $4,606.00. These assets were repor;:ted to the Com:ntonwealth and were subsequently appraised by the ·Commonwealth's appraiser·on february 27, 1969, at the figure stated. · . Primarily because of the she ot this decedent's estate, Protestant contends that the amount allowed for_flJneral expenses is not: Hreasonable" within the meaning of Section 614 of the 1961 Act •. Whether sucb. an expense is reasonabl~ and customary is primarily dependent upon the ~ecedent 1 s station in life and .the size of his .. eGtate • . The reasonableness .of the allo"tc7ance for funeral expcn~e~ has been the sul:!ject of litigation before a_numbe-r of·the Courts of the Co1mnonwealth. ln Nowacki Eat., 9 Fiduc. Rep. 517, where the gross estate of the decedent was ·$2;~44 •. 40, the Cout"t: held that the decedent 1 s funeral bill of $1,087.23 tfao disproportionate to the size of the estate and tltat the ruaxitnum to be allowed as being. ree.son$ble was the sum of $685.23. Also, in O'Neill's Est .. , 15 Ftduc. Rep. 21, a funeral bill of $1,619.15 in a gross probate estate of $11,000~00 was allowed only to the extent Qf $1,000.00 by the Court. I Warner M. Depuy, SecretaJ:Y of: ~evenue . Re; Estate of ~lildred K. Manes Page 2 ·~· .. .. lt is the Protestant's posttion, in light o£ the above cited cases, that the maximum to be allowed for funeral expenses in · the instant case should not exceed $1.050'.00. With. respect to the -amount of ~955.00 allowed by the Register of Wills for the purchas:! ancl erection of a monument, the Protestant contends-that said amount is likewise excessive and does not meet the.test of reQ.eonab~eitess within the purview of Section 615 of the Inheritance and Estate Tax Act of 1961. In Cline 2st·. 20 D. & c. 2d 676 (0. c .. Frank. 1959), it was held that a reasonable Jttl.lximum .. deduction in net estates under ·$3o,ooo·.oo would be $600".oo· for t;he cost of · 4 .monun-tent. ·. · Accordingly, it is the Protestant's position that the maxbnum to be allowed for the purchase and erection of a monument . i.n this estate sqould not excee.Cl $600.00. cc: CCI cc; Very truly yours~ . 4~. rLJ. L:.... ,~ ,~-~ -.., Richard L. ~itrner. Director Bureau of County Collections Francis J. Gafford. Dep~ty Attorney Gener~l Russell t'.arino, Register ~of Wills ~~ . . . Ralph Manes, Administrator f) ·I •., I I I